Template-Type: ReDIF-Article 1.0 Author-Name: Lina Safi Author-X-Name-First: Lina Author-X-Name-Last: Safi Author-Name: Boris Abbey Author-X-Name-First: Boris Author-X-Name-Last: Abbey Author-Name: Nadia Ben Sedrine Goucha Author-X-Name-First: Nadia Ben Sedrine Author-X-Name-Last: Goucha Author-Name: Omar Al Serhan Author-X-Name-First: Omar Al Author-X-Name-Last: Serhan Author-Name: Kimberley Gleason Author-X-Name-First: Kimberley Author-X-Name-Last: Gleason Title: Knowledge of Islamic banking and bank customer satisfaction in Afghanistan: an exploratory analysis Abstract: Islamic banking and finance is one of the fastest growing sectors of the Afghan economy. Through the lens of the theory of reasoned action (TRA), we focus on customers' knowledge of Islamic banking and attitudes of Islamic bank customers towards Islamic banking products as well as the factors that determine Afghans' selection of Islamic banking versus conventional banking products in Kabul. We examine the products used by bank customers and their motivations for using Islamic products as an alternative to available conventional products. Islamic and conventional products were found to be both highly utilised by customers. Islamic product selection is influenced by religious beliefs and a greater perceived efficiency of Islamic banking services. These results are consistent with the TRA explanation of rational choice as applied to banking products operationalised through the obtainment of knowledge related to Islamic banking. Journal: Int. J. of Business Performance Management Pages: 21-38 Issue: 1/2 Volume: 21 Year: 2020 Keywords: Afghanistan; Kabul; Islamic banking; theory of reasoned action; TRA; customer satisfaction. File-URL: http://www.inderscience.com/link.php?id=106104 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:21-38 Template-Type: ReDIF-Article 1.0 Author-Name: Kennedy Prince Modugu Author-X-Name-First: Kennedy Prince Author-X-Name-Last: Modugu Title: Do corporate characteristics improve sustainability disclosure? Evidence from the UAE Abstract: The study examines the relationship between corporate attributes and ESG disclosure among selected companies in United Arab Emirates. The corporate attributes are company size, profitability, liquidity, industry sensitivity and leverage. The descriptive statistics reveals a maximum disclosure score of 78 and a minimum score of 32. The results of the regression analysis show that only company size, industry sensitivity and liquidity are significant determinants of ESG disclosure in UAE. Our findings show that firms with larger asset base and good degree of liquidity disclose more ESG information. However, firms in the service sector are more inclined to ESG disclosure than manufacturing firms. We recommend that the board of directors should make sustainability reporting a front burner in its corporate strategy. In addition, the regulatory authorities should legalise ESG disclosure among UAE firms. Finally, lenders of corporate funds should make certified ESG report as a major condition precedent to obtaining funds. Journal: Int. J. of Business Performance Management Pages: 39-54 Issue: 1/2 Volume: 21 Year: 2020 Keywords: corporate characteristics; sustainability; disclosure; determinants; ESG; UAE. File-URL: http://www.inderscience.com/link.php?id=106106 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:39-54 Template-Type: ReDIF-Article 1.0 Author-Name: Avaneesh Jumde Author-X-Name-First: Avaneesh Author-X-Name-Last: Jumde Author-Name: Boo Yun Cho Author-X-Name-First: Boo Yun Author-X-Name-Last: Cho Title: Can cryptocurrencies overtake the fiat money? Abstract: Since the awakening of Bitcoin, the terms 'blockchain', 'cryptocurrencies' have become the buzz words. Cryptocurrencies were thought to be very promising and boomed feverously in the hope that it might be capable of replacing the traditional currency. On this background, the paper has following objectives: 1) to compare the fiat money with cryptocurrency; 2) to study the potential of cryptocurrency of being capable of replacing the fiat money; 3) to propose the framework to evaluate the sustainability of the possible candidates to be the dominating currency. The researchers have applied the analytic hierarchy process (AHP) method to derive ratio scales from paired comparisons and rated the expected performances for two alternatives. Nine factors were selected with the hierarchical structure to measure the relative performance of proposed candidates. The results found that fiat money is still preferred to cryptocurrency due to many reasons. Journal: Int. J. of Business Performance Management Pages: 6-20 Issue: 1/2 Volume: 21 Year: 2020 Keywords: cryptocurrency; fiat money; digital currency; traditional money; blockchain; medium of exchange; store of value; unit of accounting; functions of money; analytic hierarchy process; AHP. File-URL: http://www.inderscience.com/link.php?id=106107 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:6-20 Template-Type: ReDIF-Article 1.0 Author-Name: Roberta Fenech Author-X-Name-First: Roberta Author-X-Name-Last: Fenech Author-Name: Priya Baguant Author-X-Name-First: Priya Author-X-Name-Last: Baguant Author-Name: Ihab Abdelwahed Author-X-Name-First: Ihab Author-X-Name-Last: Abdelwahed Title: Robotics and Generation Z - apprehension or attachment? Abstract: Developments in technology resulted in rapid change over the past decades. The purpose of this exploratory research is to discover the positive emotional response of attachment and apprehension towards robotics of Generation Z. This exploratory study contributes to existing knowledge as it is based in the UAE and also studies gender differences within Generation Z. The theoretical framework is the change theory by Lewin (1951). A quantitative methodology was adopted. In total, 116 participants filled in a questionnaire consisting of the negative attitudes towards robots scale (NARS), robot anxiety scale (Nomura et al., 2006) and an eight-item scale of product emotional attachment by Schifferstein and Zwartkruis-Pelgrim (2008). The main finding is that Generation Z participants are in a process of change as they find themselves in a state of ambiguity and are undecided about their emotions towards robots in the workplace, however lean more towards feeling apprehensive, fearful and detached. Journal: Int. J. of Business Performance Management Pages: 245-259 Issue: 1/2 Volume: 21 Year: 2020 Keywords: Generation Z; robotics; emotions; attachment; fear; technology; organisational change. File-URL: http://www.inderscience.com/link.php?id=106110 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:245-259 Template-Type: ReDIF-Article 1.0 Author-Name: Nedim Memic Author-X-Name-First: Nedim Author-X-Name-Last: Memic Author-Name: Deni Memic Author-X-Name-First: Deni Author-X-Name-Last: Memic Title: Financial traits of bankruptcy, empirical evidence from Bosnia and Herzegovina Abstract: Bankruptcy prediction has been in the focus of research for many years. The benefits of bankruptcy predictive ability are several and possibly beneficial for all business entity stakeholders. This paper has an ultimate goal of revealing most significant financial traits of bankrupt companies as opposed to non-bankrupt companies. The research includes 50 bankrupt companies based in Federation of Bosnia and Herzegovina. They were matched with a random sample of 100 non-bankrupt company-years. Financial ratios of companies used in the sample were derived from their financial statements. Using logistic regression analysis and ANOVA, we were able to construct a several bankruptcy prediction models. The comprehensive model exhibited predictive ability of more than 95%, with high predictive ability of both bankrupt and non-bankrupt companies. The research has shown that bankrupt companies do leave significant financial traits that can be detected prior to official bankruptcy proceeding filing, which can be beneficial for all stakeholders. Journal: Int. J. of Business Performance Management Pages: 76-94 Issue: 1/2 Volume: 21 Year: 2020 Keywords: bankruptcy; insolvency; prediction; financial ratios. File-URL: http://www.inderscience.com/link.php?id=106111 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:76-94 Template-Type: ReDIF-Article 1.0 Author-Name: Natalya Shramenko Author-X-Name-First: Natalya Author-X-Name-Last: Shramenko Author-Name: Dmitriy Muzylyov Author-X-Name-First: Dmitriy Author-X-Name-Last: Muzylyov Author-Name: Vladyslav Shramenko Author-X-Name-First: Vladyslav Author-X-Name-Last: Shramenko Title: Methodology of costs assessment for customer transportation service of small perishable cargoes Abstract: Application of the offered methodology of the costs assessment of customer service for transportation of small perishable cargoes in urban areas makes it possible to choose the rational brand and cargo capacity of the truck, depending on the number of delivery locations in conditions with constantly changing demands for transportation services. The developed mathematical and imitation models allow simulating the process of small perishable cargoes delivery in urban areas at rendering transportation service to small cargo customers, including the service of retail chain shops, hotel and restaurant businesses. These models allow for quickly estimating the specific expenses for perishable cargoes delivery depending on price values and technological parameters. The methodology is of interest for practical use for PL-forwarders at the assessment of possible transport costs in conditions of the constantly changing demand for transport services, as well as for customers (malls, restaurants, hotels, mini-markets) of small perishable cargoes. Journal: Int. J. of Business Performance Management Pages: 132-148 Issue: 1/2 Volume: 21 Year: 2020 Keywords: cargo capacity of the automobile; distributive routes; delivery; small consignment; perishable cargoes; technological parameters; transport servicing (transportation); model; costs. File-URL: http://www.inderscience.com/link.php?id=106113 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:132-148 Template-Type: ReDIF-Article 1.0 Author-Name: Rachna Banerjee Author-X-Name-First: Rachna Author-X-Name-Last: Banerjee Author-Name: Sudipa Majumdar Author-X-Name-First: Sudipa Author-X-Name-Last: Majumdar Title: Determinants of shareholder value creation - platform versus traditional business models Abstract: The digital era has given an opportunity to other businesses to disrupt the traditional markets and migrate to platform models to make them more relevant in today's digitalised economy. The value created in platform model is multi-way where a consumer and a producer continually switch roles, which is unlike the linear value creation model of a traditional company. This research contributes to the literature on shareholder value creation by analysing the effect of traditional accounting based and economic based measures on value for platform and traditional business model companies, aimed at identifying and presenting the financial performance (profitability) measures relevant to these two contrasting business models. The study includes a sample of 14 heterogeneous companies selected from the top 100 largest public companies in the world by market value, from 2008-2017. Using panel data analysis, we find that accounting based measures performed better than economic based indicators of value as measured by stock returns. Growth in earnings per share (EPS) was the best value driver for both platform model and traditional firms. Dividends per share (DPS) and return on equity (ROE) were also found to be significant indicators of value creation for traditional model companies, whereas for platform model, the effect of DPS was insignificant. Journal: Int. J. of Business Performance Management Pages: 230-244 Issue: 1/2 Volume: 21 Year: 2020 Keywords: shareholder value; platform business model; PBM; traditional business model; stock returns; panel data analysis. File-URL: http://www.inderscience.com/link.php?id=106114 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:230-244 Template-Type: ReDIF-Article 1.0 Author-Name: Dmitriy Muzylyov Author-X-Name-First: Dmitriy Author-X-Name-Last: Muzylyov Author-Name: Natalya Shramenko Author-X-Name-First: Natalya Author-X-Name-Last: Shramenko Author-Name: Vladyslav Shramenko Author-X-Name-First: Vladyslav Author-X-Name-Last: Shramenko Title: Integrated business-criterion to choose a rational supply chain for perishable agricultural goods at automobile transportations Abstract: The purpose of this research is to design a methodology for the rational supply chain choice of perishable cargoes. The proposed method simultaneously takes into account the interests of cargo-owner and transport company considering the technological features of transportation. The integrated business-criterion for a choice of the rational supply chain of perishable agricultural cargoes must be based on the simultaneous achievement by the maximal level of delivery quality and the maximal profit. The methodology is of interest to practical use for the assessment of the possible logistic costs for a carrier. This approach also considers criteria of the quality transportation which are interesting for the customer. The received dependencies allow choosing a rational supply chain on cargoes delivery on small distances and for main transportation. The approach has potential interest for the logistic companies which are carrying out planning during delivery of mass cargo and one-time orders. Journal: Int. J. of Business Performance Management Pages: 166-183 Issue: 1/2 Volume: 21 Year: 2020 Keywords: cargo; trucks; goods; supply chain; business; criterion; route; costs; quality; transport servicing; transportation; model. File-URL: http://www.inderscience.com/link.php?id=106116 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:166-183 Template-Type: ReDIF-Article 1.0 Author-Name: Andrzej Cwynar Author-X-Name-First: Andrzej Author-X-Name-Last: Cwynar Author-Name: Wiktor Cwynar Author-X-Name-First: Wiktor Author-X-Name-Last: Cwynar Author-Name: Wiktor Patena Author-X-Name-First: Wiktor Author-X-Name-Last: Patena Author-Name: Welcome Sibanda Author-X-Name-First: Welcome Author-X-Name-Last: Sibanda Title: Young adults' financial literacy and overconfidence bias in debt markets Abstract: It is documented that overconfidence has negative influence on numerous financial behaviours. Little is known, however, about the link between overconfidence and behaviour of consumers in debt markets. This article investigates the link between overconfidence in debt literacy and debt behaviour. To do that, we applied logit and linear regression models using data from a sample of 600 adult Poles aged between 18 and 35. The results indicate that the overconfident respondents were more likely to borrow. We obtained mixed results regarding the link between overconfidence and debt behaviour. Simple binary measure of overconfidence turned out insignificant in predicting the behaviour, however the quantitative measures of overconfidence were found significantly and positively related to unhealthy debt behaviour. Policy makers may need to run educational programmes that address the behavioural aspects of overconfidence, in order to empower society and improve debt behaviour and overall economic performance. Journal: Int. J. of Business Performance Management Pages: 95-113 Issue: 1/2 Volume: 21 Year: 2020 Keywords: financial literacy; debt literacy; overconfidence; debt behaviour; debt markets; young adults. File-URL: http://www.inderscience.com/link.php?id=106117 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:95-113 Template-Type: ReDIF-Article 1.0 Author-Name: Andrzej Jaki Author-X-Name-First: Andrzej Author-X-Name-Last: Jaki Author-Name: Wojciech Ćwię Author-X-Name-First: Wojciech Author-X-Name-Last: Ćwię Title: Value creation efficiency of Polish construction companies listed on Warsaw Stock Exchange during 2010-2012 Abstract: Measuring the efficiency of enterprise value creation is the basis for assessing the profitability of capital investment by its shareholders. The conceptualisation and application of the value creation measures were related to the creation and development of the value-based management concept. These measures also enriched the financial analysis, becoming tools for the analysis of the enterprise value. The purpose of this article is to analyse the value creation efficiency of Polish construction companies listed on the Warsaw Stock Exchange with showing the possibility of using the mentioned measures to assess the value creation efficiency. This will enable to answer the research questions formulated for the purposes of analysis. The article is based on an analysis of the literature and the use of value creation measures, constituting a scientific reflection presented from the perspective of the few years that have passed since the analysed period. Journal: Int. J. of Business Performance Management Pages: 214-229 Issue: 1/2 Volume: 21 Year: 2020 Keywords: value-based management; measures and efficiency of value creation; business continuity risk; construction sector. File-URL: http://www.inderscience.com/link.php?id=106118 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:214-229 Template-Type: ReDIF-Article 1.0 Author-Name: Jacobus D. Nel Author-X-Name-First: Jacobus D. Author-X-Name-Last: Nel Author-Name: Amanda Badenhorst Author-X-Name-First: Amanda Author-X-Name-Last: Badenhorst Title: A conceptual framework for reverse logistics challenges in e-commerce Abstract: Due to increased levels of customisation, supply chains have become more complex as customers demand more in terms of products and service offerings. E-commerce, or online buying, is but one initiative implemented by firms to respond to these demands. However, online buying has resulted in a significant increase in online returns. Online returns are costly and have posed several challenges to retailers and other upstream supply chain members. These challenges impact firms' profitability and, thus, need to be addressed. Unfortunately, many firms find it difficult to track or document reverse logistics, while some blatantly neglect reverse logistics costs. This article proposes a conceptual framework for reverse logistics challenges in e-commerce to address and manage some of the main challenges for online returns. There are several reasons for online returns and firms need to identify these reasons. In doing so, potential solutions are provided to address online returns challenges which in turn may enhance business performance. The conceptual framework provides the blueprint for this. Journal: Int. J. of Business Performance Management Pages: 114-131 Issue: 1/2 Volume: 21 Year: 2020 Keywords: reverse logistics; online returns; e-commerce reverse logistics; e-commerce returns; supply chain management; returns process. File-URL: http://www.inderscience.com/link.php?id=106119 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:114-131 Template-Type: ReDIF-Article 1.0 Author-Name: Jacobus D. Nel Author-X-Name-First: Jacobus D. Author-X-Name-Last: Nel Author-Name: Horst Simon Author-X-Name-First: Horst Author-X-Name-Last: Simon Title: Introducing a process for radical supply chain risk management Abstract: Today's competitive environment is becoming more hostile than ever and amidst more stringent customer demands, supply chains are competing against each other in ever-increasing volatile environments. As levels of customisation increase, the need for supply chain agility and flexibility across the entire supply chain also increases while pressures to be more efficient are never relaxed. Firms have become more dependent on external supply chain partners as each supply chain member focuses on its own core competencies. These increasing supply chain risks can thus be linked to the internal supply chain and most certainly also to the external market and macro environments of the supply chain. Therefore, supply chain risks need to be managed across the entire supply chain. Many traditional risk management models exist. However, very few of these models focus on the importance of a risk management culture within the firm. This article highlights the importance for firms of having a risk management culture embedded into their risk management strategy by introducing a radical supply chain risk management process to manage risks across the supply chain. Journal: Int. J. of Business Performance Management Pages: 149-165 Issue: 1/2 Volume: 21 Year: 2020 Keywords: supply chain risk management; SCRM; risk management; risk management culture; radical supply chain risk management. File-URL: http://www.inderscience.com/link.php?id=106120 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:149-165 Template-Type: ReDIF-Article 1.0 Author-Name: Welcome Sibanda Author-X-Name-First: Welcome Author-X-Name-Last: Sibanda Author-Name: Esinath Ndiweni Author-X-Name-First: Esinath Author-X-Name-Last: Ndiweni Author-Name: Mohamed Boulkeroua Author-X-Name-First: Mohamed Author-X-Name-Last: Boulkeroua Author-Name: Abdelghani Echchabi Author-X-Name-First: Abdelghani Author-X-Name-Last: Echchabi Author-Name: Tabani Ndlovu Author-X-Name-First: Tabani Author-X-Name-Last: Ndlovu Title: Digital technology disruption on bank business models Abstract: This research investigates the impact of digital technology, via Fin-Tech challenger banks on banks' business models. Fin-Techs are exerting a pervasively disruptive influence on bank business models. Notwithstanding the obvious benefits, analysis in this area from high-income transition economy remains unexplored. The paper exploits this gap via a drop/pick-up survey questionnaire administered on a sample of all 68 UAE-Federation of Bank members. The results indicate that digital technology is transforming the banking ecosystem from classical competitive models to innovative bank-to-Fin-Tech collaborative models, where classical banking is disintermediated into multi-modal, multi-directional and smaller models, generating opportunities never seen before, more so for overseas banks from developed economies. The sample period is short if we consider the frenetic pace of technological change, which may compromise the extension of the results to a wider population. The paper contributes to research on bank models by providing insights on how classical bank models are being transformed. Journal: Int. J. of Business Performance Management Pages: 184-213 Issue: 1/2 Volume: 21 Year: 2020 Keywords: collaborative business models; disruptive technologies; digital banking; Fin-Tech; banking ecosystem; fragmented modular models; digital multi-channels. File-URL: http://www.inderscience.com/link.php?id=106121 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:184-213 Template-Type: ReDIF-Article 1.0 Author-Name: Shibeshi Ghebre Kahsay Author-X-Name-First: Shibeshi Ghebre Author-X-Name-Last: Kahsay Author-Name: Wiktor Patena Author-X-Name-First: Wiktor Author-X-Name-Last: Patena Title: An empirical study of the behaviour of real exchange rates in the UAE Abstract: The recent expansion in global interdependence among countries has increased the relevance of research in the behaviour of the real exchange rate. The real exchange rate as a relative price of home and foreign goods serves as a measure of competitiveness of the domestic economy. The real exchange rate also moves to maintain internal balance where the output gap is kept at zero and external balance where the current account is financed by sustainable capital flows. This paper uses data for the United Arab Emirates from 1980 to 2016 to estimate the relationship between the real exchange rate and selected fundamental determinants such as oil prices, terms of trade, and productivity differentials. We employ time series models and report results and the statistical procedure for estimation and inference. The paper further, considers factors specific to the UAE that might help explain the observed behaviour of the real exchange rate. Journal: Int. J. of Business Performance Management Pages: 55-75 Issue: 1/2 Volume: 21 Year: 2020 Keywords: UAE; real effective exchange rates; REER; oil prices; productivity; competitiveness; public policy. File-URL: http://www.inderscience.com/link.php?id=106122 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:1/2:p:55-75 Template-Type: ReDIF-Article 1.0 Author-Name: Lucio Poma Author-X-Name-First: Lucio Author-X-Name-Last: Poma Author-Name: Haya Al Shawwa Author-X-Name-First: Haya Al Author-X-Name-Last: Shawwa Author-Name: Elisabetta Maini Author-X-Name-First: Elisabetta Author-X-Name-Last: Maini Title: Industry 4.0 and big data: role of government in the advancement of enterprises in Italy and UAE Abstract: Industry 4.0 and big data act as a lever for increasing new competition between companies as it becomes too large and complex to be faced or internalised by these companies alone, even large ones. This article examines Industry 4.0 and big data in Italy and the UAE. Very structurally different countries but similar in apprehending, this is the 'age of data' and already realised significant technological leaps on their own territories. Active intervention of government becomes crucial and central in the elaboration of industrial and technological policies towards the enhancement of a dynamic ecosystem and interactive environment where data can flow more smoothly along the production chain. In order to attain such systemic and organisational environment, governments create its solid foundation initially by fully utilising the architecture of big data internally. This paper addresses the current role of government and further actions needed as a stimulus, creator and originator of a cognitive and interactive environment for big data. Journal: Int. J. of Business Performance Management Pages: 261-289 Issue: 3 Volume: 21 Year: 2020 Keywords: big data; Industry 4.0; internet of things; IoT; mass customisation; open data; cyber physical system; CPS: human resources; flow of knowledge; innovation; government; Emilia-Romagna; Italy; UAE. File-URL: http://www.inderscience.com/link.php?id=108317 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:3:p:261-289 Template-Type: ReDIF-Article 1.0 Author-Name: Nadia Ben Sedrine Goucha Author-X-Name-First: Nadia Ben Sedrine Author-X-Name-Last: Goucha Author-Name: Faical Belaid Author-X-Name-First: Faical Author-X-Name-Last: Belaid Author-Name: Abdelwahed Omri Author-X-Name-First: Abdelwahed Author-X-Name-Last: Omri Title: Bank ownership concentration, board of directors and loan portfolios' quality: evidence from the Tunisian banking sector Abstract: This paper examines the impact of banks' corporate governance mechanisms in terms of ownership structure, board size and composition on the loan quality in the Tunisian banking sector. To do so we use panel data method and a sample that contains the ten largest banks in Tunisia over the period 2001-2012. Our main findings show that ownership concentration worsens loan quality in the Tunisian banking sector. However, the presence of independent members in the board of directors improves loan quality through better monitoring actions. Our findings also suggest that Tunisian banks with CEO duality manage better their loans. Journal: Int. J. of Business Performance Management Pages: 329-345 Issue: 3 Volume: 21 Year: 2020 Keywords: bank ownership concentration; bank board; loan quality. File-URL: http://www.inderscience.com/link.php?id=108321 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:3:p:329-345 Template-Type: ReDIF-Article 1.0 Author-Name: Abderazak Bakhouche Author-X-Name-First: Abderazak Author-X-Name-Last: Bakhouche Author-Name: Welcome Sibanda Author-X-Name-First: Welcome Author-X-Name-Last: Sibanda Author-Name: Randa AlChaar Author-X-Name-First: Randa Author-X-Name-Last: AlChaar Author-Name: Mohamed Boulkeroua Author-X-Name-First: Mohamed Author-X-Name-Last: Boulkeroua Author-Name: Eman Zabalawi Author-X-Name-First: Eman Author-X-Name-Last: Zabalawi Title: Analysis of cost efficiency in GCC and Jordan's insurance sectors: DEA approach Abstract: This paper provides a comprehensive analysis of cost efficiency of insurance firms operating in GCC countries and Jordan during 2009-2017. The DEA approach was applied to estimate cost efficiency and its components-allocative, pure technical and scale efficiency, inputs and outputs variables are defined according to the value-added approach, and in the second-stage regression analysis, we test a set of hypotheses on the relationship between efficiency and selected variables capturing firms' heterogeneities and other environmental variables controlling for market structure, economic conditions and governance. The results point to the substantial efficiency improvement potential in all markets under study with large discrepancies in efficiency scores across the GCC countries suggesting divergence and difference stage of sector development and heterogeneity of regulation. The findings reveal that firm-specific variables such as size, profitability, solvency and investment concentration, have impact on efficiency, while no significant difference in efficiency was found between conventional and Takaful insurance firms. Journal: Int. J. of Business Performance Management Pages: 290-328 Issue: 3 Volume: 21 Year: 2020 Keywords: cost efficiency; technical efficiency; allocative efficiency; scale efficiency; pure technical efficiency; PTE; data envelopment analysis; DEA; Gulf Cooperation Council; GCC; Jordan; MENA; financial institutions; insurance firms. File-URL: http://www.inderscience.com/link.php?id=108322 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:3:p:290-328 Template-Type: ReDIF-Article 1.0 Author-Name: Nanik Kustiningsih Author-X-Name-First: Nanik Author-X-Name-Last: Kustiningsih Author-Name: Bambang Tjahjadi Author-X-Name-First: Bambang Author-X-Name-Last: Tjahjadi Title: Mediating effect of business process performance on innovation strategy-cost performance relationship: case study of manufacturing industry in East Java Province, Indonesia Abstract: This study investigates the mediating effect of business process performance on innovation strategy-cost performance relationship of manufacturing companies in the East Java Province, Indonesia. As many as 170 managers from 170 companies participated in this study. Purposive sampling technique was employed and questionnaires were used to collect data. The data were analysed using the partial least square-structural equation modelling (PLS-SEM) approach. This study provides the new insight on how business process performance mediates the relationship between innovation strategy and cost performance. The findings of the study suggest that managers need to improve their innovation strategy and business process performance to optimise the companies' cost performance. Journal: Int. J. of Business Performance Management Pages: 346-362 Issue: 3 Volume: 21 Year: 2020 Keywords: innovation strategy; business process performance; BPP; cost performance; manufacturing industry; Indonesia. File-URL: http://www.inderscience.com/link.php?id=108324 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:3:p:346-362 Template-Type: ReDIF-Article 1.0 Author-Name: Samson Ige Abolarinwa Author-X-Name-First: Samson Ige Author-X-Name-Last: Abolarinwa Author-Name: Cosmas Ikechukwu Asogwa Author-X-Name-First: Cosmas Ikechukwu Author-X-Name-Last: Asogwa Author-Name: Charity A. Ezenwakwelu Author-X-Name-First: Charity A. Author-X-Name-Last: Ezenwakwelu Title: Economic effects of growth strategies on the performance of quoted manufacturing firms in Nigeria Abstract: We used a sample of 144 firm-years of quoted manufacturing Nigerian firms to examine the effect of growth strategies on firms' performance for the period between 2014 and 2017. We found that internal growth strategies - such as aggressive profit retention - and new product development improved manufacturing firms' economic performance. Internal growth strategies yielded positive economic effects on returns on assets and equity. Growth through market deepening yielded high market shares that created economic values for investors. However, external growth strategies negatively affected firms' returns on assets, though conglomeration strategies enhanced equity investors' stakes. The positive effect associated with internal growth strategies depends on good management efficiency in terms of asset utilisation and good liquidity management. The effect suggests that growth strategies should be pursued when firms experience an increasing return to scale. Otherwise, inefficiency in assets utilisation cancels out any potential positive economic effects of a growth strategy. Journal: Int. J. of Business Performance Management Pages: 363-383 Issue: 3 Volume: 21 Year: 2020 Keywords: growth strategies; growth; economic effect; performance; manufacturing firms; internal growth; external growth; performance management; international journal; Nigeria; strategies. File-URL: http://www.inderscience.com/link.php?id=108325 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:3:p:363-383 Template-Type: ReDIF-Article 1.0 Author-Name: Neetu Yadav Author-X-Name-First: Neetu Author-X-Name-Last: Yadav Title: Application of system dynamics methodology in performance management system: a case study of Indian automotive firm Abstract: The study aims at showcasing the application of system dynamic (SD) methodology for developing 'system dynamics-based performance management model' where one of the Indian automobile manufacturing firms has been chosen as the context. <i>Flexible strategy game-card</i> has been used as a theoretical basis for developing the performance management system (PMS). The model emphasises looking beyond the dynamics of leading and lagging performance indicators and capturing dynamics of strategic interventions and firm's performance. The study adopts SD methodology, and it is tools as causal loop diagrams and feedback loops to capture dynamics of strategic interventions and lagging performance indicators. ISEE systems STELLA 10.0.2 software package has been used to develop the stock-and-flow diagram. The results of SD model simulation portray that introduction of new products in light commercial vehicles segment, and value-addition by training and development of staff lead to an increase in the sales volume, thus supporting formulated hypotheses. This study goes beyond the dynamics of leading-lagging performance indicators and highlights the interaction of strategic interventions/actions with firm's performance that enables managers to visualise systems perspective and feedback on actions taken. Journal: Int. J. of Business Performance Management Pages: 385-399 Issue: 4 Volume: 21 Year: 2020 Keywords: flexible strategy game-card; FSGC; firm's performance; system dynamics modelling; strategic interventions; system dynamics-based performance management model. File-URL: http://www.inderscience.com/link.php?id=110804 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:4:p:385-399 Template-Type: ReDIF-Article 1.0 Author-Name: Robert Dankiewicz Author-X-Name-First: Robert Author-X-Name-Last: Dankiewicz Title: Single cover as a supplement to the product offer of trade credit insurers used in risk management processes in enterprises Abstract: The article describes the problem of the insolvency of contractors compared to other types of risks. The attention was drawn to the most frequent consequences of implementing the risk resulting from a late payment or a loss in Poland compared to other Eastern European countries. As part of the conducted research, the sources of information used at the stage of assessment of business partners as well as the solutions applied in the processes of securing the deferred payment date were analysed. At the same time, some attempts were made to assess the availability of insurers' offer regarding the possibility of insuring commercial credit. The aim of the paper is to assess the level of suitability and reasons for using the single cover insurance as an alternative to classical trade credit insurance in processes that stimulate the economic security of enterprises in the area of the risk of losing receivables. Journal: Int. J. of Business Performance Management Pages: 400-416 Issue: 4 Volume: 21 Year: 2020 Keywords: liability risk management; company performance; trade credit insurance; single cover. File-URL: http://www.inderscience.com/link.php?id=110807 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:4:p:400-416 Template-Type: ReDIF-Article 1.0 Author-Name: Habtamu Alem Author-X-Name-First: Habtamu Author-X-Name-Last: Alem Title: Economic performance among Norwegian crop farms accounting for farm management and socio-economic factors Abstract: The objective of this paper is to examine the economic performance of crop-producing farms accounting for unobserved heterogeneity, environmental variables, and regions. The empirical analysis was based on a translog cost function and unbalanced farm-level panel data for 1991-2013 from the 455 crop-producing farms with 3,885 observations (1,004 observations from the central region and 2,881 observations from the eastern region). We found that the mean minimum costs were about 93% and 92% of the actual costs for crop farms in the central and eastern regions, respectively. The marginal effects of crop rotation, land tenure, off-farm activity, direct government support, and experience were positively associated with crop farm economic performance. The marginal contribution of these variables on economic performance increased in the years 2000-2013 compared with the years 1991-1999 in both regions. Journal: Int. J. of Business Performance Management Pages: 417-436 Issue: 4 Volume: 21 Year: 2020 Keywords: performance management; performance measurement; cost function; efficiency. File-URL: http://www.inderscience.com/link.php?id=110825 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:4:p:417-436 Template-Type: ReDIF-Article 1.0 Author-Name: Josiane De Fatima Rosa Da Silva Author-X-Name-First: Josiane De Fatima Rosa Da Author-X-Name-Last: Silva Author-Name: Glauco Henrique De Sousa Mendes Author-X-Name-First: Glauco Henrique De Sousa Author-X-Name-Last: Mendes Author-Name: Jorge Henrique De Oliveira Silva Author-X-Name-First: Jorge Henrique De Oliveira Author-X-Name-Last: Silva Author-Name: Gilberto Miller Devos Ganga Author-X-Name-First: Gilberto Miller Devos Author-X-Name-Last: Ganga Author-Name: Manoel Fernandes Martins Author-X-Name-First: Manoel Fernandes Author-X-Name-Last: Martins Author-Name: Ricardo Coser Mergulhão Author-X-Name-First: Ricardo Coser Author-X-Name-Last: Mergulhão Title: Measuring ombudsman performance: evidence from Brazilian ombudsman offices in public higher education institutions Abstract: This article aims to examine the performance measurement practices implemented by ombudsman offices of Brazilian public higher education institutions (BPHEI) and their impact on the ombudsman's effectiveness. Data collection involved a survey method, and the structural equation modelling technique was used to test the research hypothesis. The results indicate a low maturity level regarding the use of performance practices for BPHEI ombudsmen. However, when they are implemented, they have a positive impact on the practices of ombudsman offices and their effectiveness. The article concludes with a discussion about how the study extends previous research on ombudsman performance and the implications for practitioners and future research. Journal: Int. J. of Business Performance Management Pages: 437-454 Issue: 4 Volume: 21 Year: 2020 Keywords: ombudsman; performance; performance measurement; ombudsman performance; evaluation; performance measurement system; public interest; educational services; public sector; Brazil; Brazilian public higher education institutions. File-URL: http://www.inderscience.com/link.php?id=110827 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:4:p:437-454 Template-Type: ReDIF-Article 1.0 Author-Name: Vinicius Abilio Martins Author-X-Name-First: Vinicius Abilio Author-X-Name-Last: Martins Author-Name: Sandra Rolim Ensslin Author-X-Name-First: Sandra Rolim Author-X-Name-Last: Ensslin Title: Performance evaluation: what theoretical studies highlight about this theme Abstract: The purpose of this qualitative research is to analyse the highlights of the characteristics and reflecting on the essential and sufficient elements in a definition of PE, identified in international scientific publications, of a theoretical nature. In order to steer the proceedings, ProKnow-C was used to select the bibliographic portfolio with 31 articles. These 31 articles were written by 55 authors, 31 from the UK institutions, and the rest from institutions in 13 countries. The researcher identified with the largest cooperation network was Umit Bititci. The existence of coupling documents (20 articles) was stated, Neely's et al. (1995) research being the most influential, and the lack of consensus in the conceptualisation of performance evaluation (PE) and the declaration of the elements that compose the theoretical background. In the PE definitions the following items were identified: 139 constitutive elements: 55 characteristics, 32 functions and 52 processes, eight of them present in the three groups. Journal: Int. J. of Business Performance Management Pages: 455-476 Issue: 4 Volume: 21 Year: 2020 Keywords: performance evaluation; concepts; literature review; theoretical studies; ProKnow-C; performance measurement; performance management; performance assessment; performance appraisal. File-URL: http://www.inderscience.com/link.php?id=110828 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:4:p:455-476 Template-Type: ReDIF-Article 1.0 Author-Name: Welcome Sibanda Author-X-Name-First: Welcome Author-X-Name-Last: Sibanda Author-Name: Abderazak Bakhouche Author-X-Name-First: Abderazak Author-X-Name-Last: Bakhouche Author-Name: Mercy Chaita Author-X-Name-First: Mercy Author-X-Name-Last: Chaita Author-Name: Mounir Kehal Author-X-Name-First: Mounir Author-X-Name-Last: Kehal Title: Disruptive technology adoption dynamics by United Arab Emirates small-to-medium enterprises Abstract: This paper investigates the determinants of disruptive digital technology adoption by SMEs the UAE. Despite evident benefits, little is known from a high-income transition economy perspective. The paper exploits this gap with a survey questionnaire administered on a sample of 500 state registered SMEs, whose data is examined via factor analysis and a regression model. The results indicate that the key determinants of disruptive dig-tech adoption are ownership structure, size, education, industrial and gender. Concentrated shareholding, small size, male-gender and family ownership exert a negative impact on disruptive dig-tech adoption. SMEs controlled by the young and educated are early and significant adopters of dig-tech. The sample is small which may limit the generalisability of the results. Expanding the sample may generate a wider diversity of industrial sectors and yield meaningful insights. The results offer all stakeholders insights into disruptive dig-tech adoption, especially where digitisation drives government policy. Journal: Int. J. of Business Performance Management Pages: 477-503 Issue: 4 Volume: 21 Year: 2020 Keywords: disruptive technology; adoption determinants; small and medium-sized enterprises; barriers; innovation processes. File-URL: http://www.inderscience.com/link.php?id=110829 File-Format: text/html File-Restriction: Access to full text is restricted to subscribers. Handle: RePEc:ids:ijbpma:v:21:y:2020:i:4:p:477-503