J. for Global Business Advancement (19 papers in press)

Regular Issues

• Audit procedures, auditors experience and responsibility for fraud detection: a Javanese culture perspective  
  by Anis Chariri, Ratna Siti Nuraisya 
  Abstract: This study examines the relationship of audit procedures and auditors experience and auditors responsibility for fraud detection, and specifically to examine whether Javanese culture plays moderating roles in the relationship. We conduct empirical tests using data from auditors─working at eight public accounting firms located in Semarang, Indonesia─who responded to our survey. Results indicate that audit procedures positively influence auditors responsibility for fraud detection. Auditors experience also positively affects auditors responsibility for fraud detection. More importantly, this study showed that Javanese culture negatively moderates the influence of audit procedures and auditors experience on their responsibilities for fraud detection. This study contributes to accounting/auditing literature on the importance of considering culture, especially local culture when we study any issues related to auditing and frauds.
  Keywords: audit procedure; auditor experience; auditor responsibility; fraud detection; Javanese culture.
  
  
• Antecedents and Consequences of Customer Loyalty in Qatar  
  by Shahid Bhuian, Maha Al Balushi, Irfan Butt 
  Abstract: Drawing insights from the customer value-based theory, this study hypothesises and examines the relationships in the antecedents-customer loyalty-consequences process in a unique context, Qatar. Five divergent and salient antecedents and two important outcomes are incorporated in a single comprehensive study. The antecedents are innovation (a novel one), service quality, trust, satisfaction and switching cost, while the consequences are word-of-mouth communication and repeat purchase. An analysis of a sample of mobile internet subscribers reveals that the five antecedents impact customer loyalty, which, in turn, influences the two outcomes. The study extends customer loyalty theory to a region marked by unique Islamic values and beliefs. Also, the study suggests that in addition to paying attention to a number of traditional drivers of customer loyalty simultaneously, marketers seeking to build and sustain customer loyalty in the Gulf region should also focus on innovation. Implications are discussed.
  Keywords: customer loyalty; innovation; service quality; trust; word-of-mouth communication; Qatar; Gulf Cooperation Council region.
  
  
• The impact of organisational culture on performance  
  by Maya Shayya 
  Abstract: Organisational culture is shaping the performance of the Lebanese bureaucracy. Performance is shaped by the culture of the organisations work unit. A questionnaire was applied to the undergraduate educational public sector to examine unit differences in performance. The results of this study show that organisational culture does play a role in shaping performance levels at the diverse units of the public sectors education, but that its role is muted. These findings suggest that other factors, including broader societal culture, are also at work. In addition to its practical dimension, the study also tests a major US theory of organisational motivation in the Lebanese context. Cross-cultural differences do influence performance, and results suggest that modifications be made to the Western theories, before they are transferred to the Middle East.
  Keywords: waste; performance; organisational culture; public sector; professionalism; innovation; job satisfaction; public concern.
  
  
• Corporate governance, a solution to the problem of family business sustainability  
  by Ahmad Jannoun 
  Abstract: This study analyses the effect of family businesses practices of corporate governance on their respective survival and sustainability. The study groups the major components and constructs impacting the family business lifecycle, and the role of the key elements of corporate governance in this respect, namely accountability, leadership, system, and transparency, on the family business 'sustainability DNA'.
  Keywords: leadership; accountability; transparency; system sustainability; DBA; family business.
  
  
• Policy synthesis for sustainable trade: a panel data gravity model approach of India with European Union and ASEAN countries  
  by Shikha Singh 
  Abstract: More than 26 years of economic and trade reforms have helped the Indian economy to increase trade volumes. This paper reviews Indias free trade agreements (FTAs) with the Association of Southeast Asian Nations (ASEAN) countries and its proposed FTA with the European Union (EU). Annual data for Indias exports, imports, and trade volume with EU and ASEAN countries is employed to study the gravity model. Variables studied include distance, population, FTA (dummy variable), and gross domestic product of EU and ASEAN countries for a period of 19 years from 1996 to 2014. The panel ordinary least squares regression method is applied to analyse the relationship between different variables. With the available dataset, experiments signify the gravity model for India with EU and ASEAN countries. Different factors are found with respect to both the blocs, and the results are as per the synthesis in this theory.
  Keywords: international trade; free trade area; Association of Southeast Asian Nations; European Union; India; gravity model.
  
  
• Effect of earnings smoothness on the Indian IT industry  
  by Shikhil Munjal, Gurcharan Singh 
  Abstract: The aim of this study is to empirically examine the impact of earnings smoothness on the IT industry of India. India is one of the promising markets in the world and an empirical examination is needed to justify the institutional and accounting structures of the country. Earning quality can be measured by different indicators such as accrual quality, smoothness, persistence, predictability, etc. To measure the performance of National Stock Exchange (NSE)-listed IT companies of India, the study used earning smoothness as an indicator of earnings quality. The time period of the study is 20132017 and the sample used for the study is listed IT companies. The results found that earning smoothness does not affect the companys operational performance and market performance significantly. These results are consistent with the study conducted by Yandiatri (2013) and Ririk (2011) and are on contrary with the study done by Mahmod et al., (2009).
  Keywords: earning quality; smoothness; National Stock Exchange; return on asset; Tobin’s Q.
  
  
• Efficiency in higher education: a contextual framework and relevant issues based on a literature review  
  by Sarbjeet Kaur 
  Abstract: This paper aims to provide an overview of the literature regarding the efficiency of higher education institutions. This paper presents a scheme that identifies the gaps in the literature and proposes future research directions. It also summarises and reviews previously reported useful resources, such as inputs and outputs, as well as other important related variables, such as methodology in the field of efficiency in higher education institutions. Furthermore, it analyses papers that reported efficiency of universities employing data envelopment analysis methodology. Various studies from developed countries have reported efficiency in higher education institutions. However, there is a dearth of studies regarding the effectiveness of higher education organizations in developing countries. This paper presents a literature review evaluating one of the themes found in the literature. A systematic review of the literature on efficiency identified 68 important journal articles in ABDC-indexed journals. Selected papers mainly focused on research and teaching efficiency. This paper presents an inclusive literature review and analysis of efficiency in higher education institutions. It might be a supportive source for researchers and academicians who ought to understand the importance of efficiency in higher education organizations and conduct further research. It also provides important information regarding the key indicators of input and output for researchers. This paper concludes with some realistic guidelines and direction for potential researchers in the field of higher education.
  Keywords: efficiency; inputs; outputs; DEA; funnel.
  
  
• Assessing the impact of psychological commitment to team on Indian Premier League attendees cognitive, affective and behavioural outcomes  
  by Jaskirat Rai, Apar Singh 
  Abstract: The study involved two teams, Kings Eleven Punjab (KXIP) and Royal Challenger Bangalore (RCB), of the Indian Premier League (IPL), with their two sponsors (HTC and Kingfisher and Gionee and Kingfisher). Structural equation modelling has been used to measure the impact of attendees' psychological commitment to team on their cognitive (product knowledge), affective (attitude toward sponsor) and behavioural (purchase intention) outcomes, as well as the impact of each outcome on the others. The study found a positive impact of attendees' team commitment on their cognitive (product knowledge) and affective (attitude toward the sponsor brand) outcomes, but a negative correlation with their behaviour (purchase intention) outcomes for both the teams and their sponsors. The study also found a positive association between the attendees' product knowledge, attitude toward sponsor brands and their purchase intentions. After examining actual sponsors, this study provides useful insights for managers that can influence the outcomes of attendees' using sports sponsorship.
  Keywords: psychological commitment to team; product knowledge; attitude toward sponsor; purchase intention; sports sponsorship; structural equation modelling.
  
  
• Cultural intelligence: research field analysis through VOSviewer and CiteSpace software  
  by Carlos Henrique Da Silva Mesquita, Cintia Loos Pinto, Ricardo Teixeira Veiga 
  Abstract: The purpose of this article is to elucidate the studies related to cultural intelligence, aiming to highlight a new and promising theme that unites several areas, mainly management, through a bibliometric analysis. The research focuses on a time period between 1998 and 2018 and includes 356 articles published on the Web of Science. The software CiteSpace and VOSviewer were used to develop the analyses. The results pointed out a significant increase in publications in this context recently, mainly from 2015, 2017 being the year with the highest number of publications. Alfred Presbitero is highlighted as a significant researcher, and the country with the greatest number of researchers is the United States. The most important article cited in the bibliographic references of other articles was Ang, S., et al. (2007).
  Keywords: cultural intelligence; bibliometric analysis; CiteSpace; VOSviewer; Web of Science.
  
  
• Jordan banks perception of customer relationship management: a TAM-based investigation  
  by Muneer Abbad, Ghazi Alkhatib, Kholoud Al Qeisi, Faten Jaber 
  Abstract: The main objective of this study is to empirically analyse customer relationship management adoption by the banking sector based on the technology acceptance model. Five external variables are added to the original technology acceptance model framework, namely user training, computer anxiety, self-efficacy, top management support, and technical support. The model generated 13 hypotheses related to the links between the external factors and the original internal factors of perceived usefulness, perceived ease of use, and behavioural intention to use. The developed model was tested using a two-step approach of structural equation modelling: estimating measurement and structural models. Seven hypotheses were accepted based on the confirmed model. Respondents are mainly young educated married males. Overall, the analysis revealed the importance of some factors in the study. Perceived usefulness has the highest impact on the behavioural intention, and all other factors, including the perceived ease of use could affect the intention to use through the perceived usefulness.
  Keywords: CRM; customer relationship management; TAM; technology acceptance model; Jordanian banks.
  
  
• Examining the perceptions of export challenges faced by Qatari SMEs  
  by Arsalan Safari, Ali Salman Saleh, Shinta D. Komalasari 
  Abstract: The small and medium-sized enterprises (SMEs) of Qatar, similar to their counterparts in other emerging economies, face various challenges when entering international markets. This study seeks to explore and analyse perceptions of the export challenges faced by Qatari SMEs using primary data collected directly from 103 SMEs that actively export in different business sectors. We applied descriptive statistics and exploratory factor analysis, along with two reliability and robustness tests to verify the outcomes. Our results reveal that Qatari SMEs experience various difficulties in coping with international legislation, some issues related to taking risks and building up the confidence to engage in exporting, and some challenges related to adapting the marketing mix to better suit the export markets they are targeting for their goods and services. Hence, this paper offers fresh insight into firm-level perceptions of the export challenges for Qatari SMEs, thus helping policymakers, regulators, and export service providers to understand the challenges that currently hinder export activities and devise ways to alleviate these challenges.
  Keywords: export challenges; exploratory factor analysis; SMEs; Qatar; international business; trade barriers; Middle East.
  
  
• THE FINANCIAL CRISES AND THE STABILITY OF THE FINANCIAL SYSTEM: A COMPARISON OF DEVELOPED AND LESS DEVELOPED COUNTRIES  
  by Halil Kaya 
  Abstract: This study examines the impact of the 2008 global crisis on the stability of high-income, middle-income and low-income countries financial systems. During the run-up to the crisis, there were no warning signs. During the crisis, banks non-performing loans significantly increased in high-income OECD and middle-income countries, but not in high-income non-OECD and low-income countries. The liquid assets of the high-income non-OECD countries decreased significantly. Interestingly, none of the low-income countries stability measures changed significantly. After the crisis, bank capital and regulatory capital increased significantly in high-income OECD countries and regulatory capital increased significantly in high-income non-OECD and middle-income countries. Overall, the results indicate that the impact of the crisis was more persistent in high-income OECD and middle-income countries. Our results also show that government reactions differed by countries income groups.
  Keywords: financial system; stability; global crisis; financial crisis; bank credit; bank capital; regulatory capital; liquid assets; z-score; non-performing loans.
  
  
• Factors influencing organic food purchasing behaviour: does gender matter? A comparative study between Malaysia and Pakistan  
  by Abdullah Al-Swidi, Muhammad Haroon Hafeez, Hamid Mahmood Gelaidan, Redhwan Mohammed Saleh, Osama Sam Al-Kwifi 
  Abstract: Organic food, as part of green and sustainable consumption, has recently received attention from scholars and practitioners. This paper examines the influence of subjective norms on attitude, perceived behavioral control, and buying intention across gender groups in Malaysia and Pakistan. It, therefore, investigates the applicability of the theory of planned behaviour in the organic food consumption context. The data were collected from consumers in Malaysia and Pakistan. The data were then analysed using structural equation modelling, utilizing smart-PLS software. The study established the validity and reliability of the measurements and then used the multi-group analysis techniques to test the anticipated model. The results confirmed the catalytic role of subjective norms in shaping attitudes toward buying organic food and in enhancing the perceived behaviour control. This study provides useful theoretical and practical insights into how men and women differ in their respective ecological behaviours with respect to organic food consumption.
  Keywords: theory of planned behaviour; organic food; structural equation modelling; multi-group analysis; Malaysia; Pakistan.
  
  
• The relationship between internationalisation strategies and human capital in Brazilian companies  
  by Mara Mataveli, Juan Carlos Ayala, Alfonso J. Gil 
  Abstract: This paper aims to investigate the relationship between the internationalisation strategies of Brazilian companies, especially the entry strategies in international markets, and human capital. These strategies are compared with the human capital - general and specific, of companies. A sample of 318 statistically significant companies was collected from Brazilian exporting companies. First, a descriptive analysis is carried out and, second, an analysis of variance to find out possible significant differences between the strategies for entering foreign trade and exporting companies' human capital. It is found that the most frequent internationalization strategy of companies is exporting both through direct export and third-party export. The rest of the strategies that are proposed are significantly less frequent. There are no significant differences between exports through third parties and general and specific human capital, nor are there significant differences between direct exports and general human capital. Statistically, significant differences are found in the rest of the strategies. This paper analyses the relationship between entry strategies to foreign trade and human capital in an emerging country like Brazil. It shows that export is the most frequent entry strategy in foreign markets. Besides, it confirms the scope of human capital in export behaviour.
  Keywords: internationalisation strategy; human capital; exports; emerging economies; Brazil.
  
  
• Determinants of the budgetary transparency of public finance in Thailand's educational sector  
  by Prakaydao Krissadee, Pairote Pathranarakul 
  Abstract: Public spending on education in Thailand has been beset by a string of corruption charges in recent years. Budgetary transparency can improve the quality of governance and accountability in public spending. This paper examines determinants of budget transparency in public finance in Thailand's education sector, with a focus on four areas specified in the International Monetary Fund's fiscal code: fiscal reporting, forecasting, and budgeting, fiscal risk analysis and management, and resource revenue management. Questionnaire data were gathered from officials of the Thai Ministry of Education working on budgeting processes. Results showed that transparency is established through 10 key determinants: efficient use of technology, timely reporting, early commencement of the budgeting process, democratic decision-making in budget allocation, objective review of budget performance, quality of revenue resource management, effective anticorruption measures, effective stakeholder engagement in the budgeting process, quality of governance, and accountability. Fiscal transparency in Thailand is below average compared to other nations, though progress has been made on fiscal reporting and fiscal forecasting and management.
  Keywords: budgetary/fiscal transparency; budgeting process; public finance; determinants; transparency dimensions; governance.
  DOI: 10.1504/JGBA.2022.10051794
   
  
• Accessibility of financial information on the official websites of ASEAN countries  
  by Indrawati Yuhertiana, Lukman Arif, Fajar Saiful Akbar 
  Abstract: The purpose of this study is to evaluate the presence of government reporting on financial information on 10 websites of countries belonging to the Association of Southeast Asian Nations (ASEAN). The study is performed by elaborating the type of information and characteristic information regarding the budgets and financial information of these countries. It is found that the financial information disclosed via the internet differs among these countries. This study use official government website homepage to explore the accessibility of financial government information. There are 30 websites observed from 10 ASEAN members. In each countries, there are three websites that related with government financial information are observed, i.e. official government website, ministry of finance website and national government auditor website. The website observation period was carried out for 50 days. Transparency, as the heart of the public sector accounting reform, of these countries is not at the same level and the accessibility of internet financial reporting on the websites of ASEAN members at the state level is still low. Therefore, this study highlights that accurate, detailed and timely information on the official government websites can boost the increase of the transparency level, which helps people with better quality decision-making in the new era of Industry 4.0.
  Keywords: government financial reporting; transparency; ASEAN.
  
  
• Brand trust and brand loyalty in electronics home appliances in Bangladesh: moderating role of demography and brand origin, social media and its usage duration  
  by Md Uzir Hossain Uzir, Zakari Bukhari, Abu Bakar Abdul Hamid, Ahmad Shaharudin Abdul Latiff, A.K.M. Ahasanul Haque 
  Abstract: The objective of the study is to inspect brand loyalty and its predictors in electronics home appliances (EHAs) when social usage and demography brand trust matters their relationship. Customers are being much accustomed to the fast life and are involved in economic activities. Technology and innovation present various EHAs that make human life ease and comfort. How much a satisfied customer is loyal to a particular brand and service of these daily used EHAs and uniquely, whether the brand trust matters the relationship between customer satisfaction and brand loyalty are the concerns of this study. The study was conducted in Dhaka, Bangladesh, with 486 respondents. The structured survey questionnaires were distributed among the respondents using a mall-intercept sampling technique from 40 shopping complexes, centres, display showrooms, etc. of 12 major areas. The questionnaire was adapted from the literature designed in 5-point Likert. Elementary analyses common method variance-CMV/CMB) were done using SPSS, and hypotheses were tested using PLS-SEM. The findings revealed customer satisfaction, brand awareness has a significant and positive effect on brand trust. Besides, brand trust is also a positive and significant influencer on brand loyalty. Instead, brand experience and brand image are insignificant on brand trust as social media usage, and respondent demography do not moderate the relationship. The findings will contribute to the S-O-R theory in EHAs and practically for managerial decisions. The practicing managers and company management could make an effort to increase trust among the users of EHAs. The study is one of the first studies conducted on EHAs in Bangladesh investigating the effect on brand trust on brand loyalty and interacting impact of social media usage and demographic information.
  Keywords: customer satisfaction; brand loyalty; brand trust; customer brand experience; shopping mall intercept; PLS-SEM; EHAs; Bangladesh.
  
  
• Adaptation strategies for enhancing global competitive advantage of ceramic industry in Thailand  
  by Thidarat Ngamsuwat, Porntip Shoommuangpak, Thanin Silpcharu 
  Abstract: The ceramic industry comprises qualified businesses recognised for their regional and global competitive competencies Hence, the research objective is to simulate SEM of adaptation strategies for enhancing global competitive advantage of ceramic industry in Thailand Qualitative and quantitative analyses are implemented in 500 questionnaires from SMEs and large-scale ceramic enterprises The research outcomes are organised by category Resource management, a leader fully equipped with the vision and mission to drive the ceramic business globally is needed Market orientation, high efficiency and accuracy in product shipping are necessary Knowledge management, the team learning encouragement must focus on unity and group-work problem-solving Production technology and innovation were the lean manufacturing methods to facilitate cost savings The hypothesis regarding the perception of the value of the adaptation strategy was tested and was not significantly different at 0 05 level Moreover, the SEM analysis revealed that it passed the evaluation criteria with empirical data.
  Keywords: Adaptation strategy; ceramic industry; global competitive advantage; knowledge management; market orientation; production technology and innovation; resource management; structural equation modelling.
  DOI: 10.1504/JGBA.2022.10058624
   
  

Special Issue on: International Business and Finance in the Information and Digital Age

• Corporate social responsibility for potential resource acquisition An empirical evidence in Vietnam  
  by Hong Thu Nguyen, Van Chien Nguyen, Thu Thuy Nguyen 
  Abstract: Corporate social responsibility (CSR) has greatly contributed to the business performance in both developed and emerging economies. This study focused on CSR related to business organisation image, employees respect, satisfaction, especially remuneration policy, and evaluating their effects on potential resource acquisition in the businesses. To conduct this, a data sample of 524 respondents at 13 universities in six Vietnamese provinces has been selected. Results demonstrate that CSR related to business organisation image can positively affect potential resource acquisition. A higher level in CSR related to employees respect can positively promote a greater potential resource acquisition. In addition, CSR related to employees remuneration policy has greatly impacted on potential resource acquisition.
  Keywords: CSR; business; resource acquisition.