Forthcoming and Online First Articles

Journal for Global Business Advancement

Journal for Global Business Advancement (JGBA)

Forthcoming articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

Forthcoming articles must be purchased for the purposes of research, teaching and private study only. These articles can be cited using the expression "in press". For example: Smith, J. (in press). Article Title. Journal Title.

Articles marked with this shopping trolley icon are available for purchase - click on the icon to send an email request to purchase.

Online First articles are published online here, before they appear in a journal issue. Online First articles are fully citeable, complete with a DOI. They can be cited, read, and downloaded. Online First articles are published as Open Access (OA) articles to make the latest research available as early as possible.

Open AccessArticles marked with this Open Access icon are Online First articles. They are freely available and openly accessible to all without any restriction except the ones stated in their respective CC licenses.

Register for our alerting service, which notifies you by email when new issues are published online.

We also offer which provide timely updates of tables of contents, newly published articles and calls for papers.

J. for Global Business Advancement (32 papers in press)

Regular Issues

  • Audit procedures, auditors experience and responsibility for fraud detection: a Javanese culture perspective   Order a copy of this article
    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   Order a copy of this article
    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   Order a copy of this article
    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   Order a copy of this article
    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   Order a copy of this article
    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   Order a copy of this article
    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   Order a copy of this article
    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   Order a copy of this article
    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   Order a copy of this article
    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   Order a copy of this article
    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   Order a copy of this article
    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   Order a copy of this article
    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   Order a copy of this article
    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.

  • Life satisfaction and country loyalty among Korean residents in Vietnam: seeking determinants related to tourism   Order a copy of this article
    by Han Nu Ngoc Ton, Thy Nguyen Nhat Tu 
    Abstract: This study revisits a previous conceptual framework that explained tourism as the primary reason behind foreign residents selecting a new destination for expatriate living, achieving life satisfaction, and showing their loyalty to their second-home country. We selected Korean residents in Ho Chi Minh City, Vietnam, as the target population in this research. The results revealed a sequencing relationship (i.e., among country image, country attachment, life satisfaction, and country loyalty) with significantly positive causal relationships and significant mediating effects used for theory building. Moreover, the study outlines a recommended model for observing such a phenomenon in further research with different target populations. It thus provides practical implications on destination marketing for Vietnam tourism and expatriate living in Vietnam.
    Keywords: country image; country attachment; life satisfaction; country loyalty; Korean residents in Vietnam; tourism.

  • The relationship between internationalisation strategies and human capital in Brazilian companies   Order a copy of this article
    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   Order a copy of this article
    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
     

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   Order a copy of this article
    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.

Special Issue on: Asian Scholars Defining the Future Frontiers of Business Research on the Asian Stage

  • The Toda-Yamamoto causality test for government expenditure and economic growth: a case study in Indonesia   Order a copy of this article
    by Setyo Tri Wahyudi, Sigit Harjanto 
    Abstract: This research aims to find out the causality between economic growth and government expenditure. Using Toda-Yamamoto causality test, we found unidirectional causality between economic growth and government expenditure, in which government expenditure affects economic growth, which is in accordance with Wagners law. In terms of expenditure by function, we found a relationship that supports the Keynesian approach between economic growth and government expenditure by economic function. However, there is no causality between the other functions of government expenditure and economic growth.
    Keywords: economic growth; government expenditure; Toda-Yamamoto causality test.
    DOI: 10.1504/JGBA.2022.10049688
     
  • The traits of success according to those who made it: a survey of successful entrepreneurs in Northeastern Thailand.   Order a copy of this article
    by Amornwan Rangkoon, Winai Wongsurawat, Barbara Igel 
    Abstract: One of the most common questions business students have is what characteristics successful business people should possess. This study interviewed 200 successful entrepreneurs in Northeastern Thailand, between 2010-11 to find their common vital characteristics. Atlas.ti software, a frequency-weighted average scores (FWA), Pareto method, and a Venn diagram were used to determine important characteristics based on five categories. Results reveal three characteristics with high FWA scores at the intersection, namely joy of developing, integrity, and striving. These three characteristics are a common vital personality of all business characteristics (male or female, age, education, length of time in business and type of business). A triangulation approach was employed with a further two groups (75 each) between 2012-13 and 2014-15, respectively, to validate the findings. The findings demonstrated the same three characteristics as outstanding personality traits of successful entrepreneurs in the region.
    Keywords: characteristics of entrepreneurs; successful entrepreneurs; in-depth interview; integrity; joy of developing; striving; Thailand.

  • Political connections, opaque financial reports and stock price synchronicity   Order a copy of this article
    by Lukas Purwoto, Eduardus Tandelilin, Mamduh Hanafi 
    Abstract: From the perspective of corporate governance, stock price synchronicity can be understood as a lack of disclosure. This study investigates the effect of political connections, government majority ownership, and the opacity of financial statements on the stock price synchronicity of public companies in Indonesia. Our analysis shows that political connections and government ownership increase stock price synchronicity. Synchronicity is also positively affected by the opacity of financial statements. Furthermore, when the opacity of financial statements increases, the influence of political connections and government ownership on stock price synchronicity tends to increase. These results imply that political ties impede disclosure of firm-specific information, and poor quality of financial statement exacerbates this impediment.
    Keywords: stock price synchronicity; firm-specific information; political connections; government ownership; the opacity of financial statements.
    DOI: 10.1504/JGBA.2018.10047723
     
  • Individual differences and turnover intentions: perspectives from the Indian IT industry   Order a copy of this article
    by Shivinder Nijjer, Sahil Raj, Dana-Nicoleta Lascu, Viput Ongsakul 
    Abstract: The world's largest IT outsourcing destination, India, accounting for 67% of the $130 billion market, is currently experiencing high employee turnover, between 13% and 15% yearly (PTI, 2018; Dasgupta, 2017). In response to the need for predictive models that provide insights on who is going to leave the firm (Elkjaer and Filmer, 2015), the present study examines turnover not from an organisational perspective, but, rather, by identifying individual differences that predict turnover, assessing variations in job attitudes which lead to turnover. The study is based on the Theory of Planned Behaviour (TPB) (Ajzen, 1991) and Theory of Individual Differences (TID) leading to job attitudes (Cooper, 2010; Judge and Kammeyer-Mueller, 2012). TPB suggests that attitudes towards behaviour (turnover), combined with the perceived self-efficacy to conduct the behaviour, will convert into behavioural intention; and, when the individual perceives volitional control, the intention will convert into actual performance of the behaviour (Ajzen, 1991). In this study, we use turnover intention to predict turnover in the Indian IT industry (Tett and Meyer, 1993; Steel and Ovalle, 1984; Jaros, 1997). Following from TPB and the Judge et al. (2012) study, we posit that job attitude (job satisfaction and perceived person-organisation fit, in this study) leads to turnover intention. The individual differences we use are self-esteem, personality and resilience, which impact attitude, which, in turn, influences intention and may result in turnover behaviour (Motowildo et al.,1997; Judge and Bono, 2001).
    Keywords: theory of planned behaviour; individual differences; IT industry; turnover; self-esteem; personality; resilience; job satisfaction; person-organisation fit.

  • Entry mode decisions in cross-border acquisitions: The role of strategic consistency and flexibility   Order a copy of this article
    by Kashif Ahmed, Ralf Bebenroth 
    Abstract: This paper is aimed at relating size and strategy of cross-border acquirers to their acquisition behaviour by investigating the choices made by acquirers to take over their targets partially or fully. We divided a sample of Japanese cross-border acquirers into firms with consistent or flexible strategies. Based on various arguments from strategy literature and international business literature, we hypothesised and empirically validated that there was an interaction effect between the size and strategy of the acquirer vis-a-vis its decision to attain full or partial acquisition. Our findings indicated that large acquirers preferred full acquisitions while small firms preferred partial acquisitions. Besides size, business strategy mattered too. For small acquirers that subscribed to a consistent strategy, full acquisitions were preferable, while those with a flexible strategy chose partial acquisitions. Nevertheless, the effect of strategy on acquisition behaviour was weak for large acquirers
    Keywords: strategy; strategic consistency; strategic flexibility; partial acquisitions; full acquisitions; M&A; acquirer size; Japan.
    DOI: 10.1504/JGBA.2022.10051665
     
  • The determinants of export behaviour: a study of food processing industry in India   Order a copy of this article
    by G.R. Navyashree, Savita Bhat 
    Abstract: The study examines the factors that determine the export behaviour of food processing firms operating in India based on data from the Centre for Monitoring Indian Economy (CMIE) Prowess Database for 20112016. It examines the effect of three technological variables on the export behaviour of firms: information and communication technology (ICT) investment, in-house research and development (R&D), and the import of embodied technologies. Further, it tries to understand if the technological activities of affiliated firms have any effect on their export performance. Using the Heckman two-step sample selection analysis, it reveals that technology investments are important determinants for the export behaviour of firms. Other control variables such as firm size, firm age, and the capitallabour ratio were also found to be important in determining the export behaviour of food processing firms. The study gives policy suggestions for improving the global competitiveness of firms in this industry.
    Keywords: exports; ICT; food processing; RBV; Heckman; sample selection; affiliation; technological activities; developing country; India.

Special Issue on: Exploring the Critical Issues in Globalized Emerging Markets

  • The persistence of tax avoidance and its effect on the persistence of earnings   Order a copy of this article
    by Achmad Hizazi, Sylvia Veronica Siregar, Dwi Martani, Vera Diyanti 
    Abstract: This paper suggests a new measure for gauging one aspect of tax avoidance, using a time series perspective. The paper investigates the effect of the new measure of tax avoidance on earning persistence, the latter functioning as a measure of earning quality, using the same time perspective. The paper argues that tax avoidance has a persistent attribute, and that this attribute has a negative slope. We also predict that tax avoidance is negatively related to earning persistence. We derive an empirical measure for the persistence of tax avoidance by using the present value revision of coefficients from firm-specific auto-regressions of effective tax rates. We subsequently illustrate that tax avoidance is persistent, and that this persistence has a negative trend. Finally, we show that our measure of persistence of tax avoidance is negatively related to earning persistence.
    Keywords: tax avoidance; persistence of tax avoidance; earning persistence; Southeast Asia.

  • Reproduction of social class hierarchy and cultural capital effects: what does it mean for children from weaker sections?   Order a copy of this article
    by Ashu Kapur 
    Abstract: In the last two decades, the Indian educational sphere has undergone enormous changes. With the advent of a neo-liberalised urban order across the globe, the Indian educational system has witnessed profound structural and processual transformations. Drawing on India as a social unit of a case study, this article reflects upon the cleavages underlying the Indian education system marked by stratification and hierarchisation. Existing research on the relationship between education and social stratification has underscored a host of organisational, institutional, and psychosocial mechanisms concerned by market logic. It is through these mechanisms that contemporary pedagogy perpetuates the inequitable distribution of educational credentials as well as economic and social rewards that accompany them. The aim of the paper is to discuss the different ways in which cultural capital, which treats 'culture as a resource' to be capitalised for attaining advantageous positions within the formal institutional setting such as schools, matters. Cultural capital theory posits that, when children from low social class backgrounds navigate their way through schooling, it gives birth to a cultural continuity/discontinuity hypothesis. Cultural capital theory in educational institutions enjoys great currency as it displays 'the rules of the game' as to how institutions function within the nexus of power and knowledge. The dominant interpretation of cultural capital theory coalesces with the central premise that schools invariably promote the cultural capital of the dominant class allied with highbrow culture, and in this process, it seemingly fulfills the capitalist agenda in commodifying education. The present paper is based on a case study in an urban social set-up of Delhi, the capital of India, using an ethnographic methodological approach to collect data by undertaking prolonged and persistent observations of school and classroom; conducting semi-structured interviews with the principal, parents, and teachers, and gathering narratives from children. Sociological explanations are given of the social class-cultural processes and practices prevalent inside the private school setting, which can be considered typical of other suitable alternatives. How education has become an island of exclusion with privileges for only a small minority and deprivation for those belonging to economically weaker sections, lends a unique understanding on the power of dominant order. Findings reveal the divergent discourses that are evident in private schools, which tend to maintain their highbrow social class cultural character by adopting different mechanisms. The impacts such market-inclined culture have on the lives of disadvantaged children reinforces the schools hidden agenda of schooling as that of reproducing social class hierarchy by way of naturalising cultural capital effects. The purpose of this paper is to refine the cultural continuity/discontinuity hypothesis by examining the different ways in which private schools meet or do not meet the universal vision of equality and social justice.
    Keywords: cultural capital; social class; school culture; privatisation; equality and inclusion.

  • Tour guides as a supportive tool for the experiential image of Jordan's destination: a French tourists' perspective   Order a copy of this article
    by Maher Alshamaileh, Mohammad Abuhjeeleh, Hamzah Elrehail 
    Abstract: Tour guides as representatives for any destination play a vital role in supporting destinations' experiential image (EI), and they could be a successful service recovery tool for improving EI. The purpose of this paper is to assess the experiential image of Jordan as a destination and how this destination is perceived by the French tourists, as well as the role played by tour guides as a supporting tool for the image of destinations. A structured questionnaire was distributed to the French tourists after theyd spent a few days in Jordan. The main findings of this paper revealed that both hypotheses received empirical support. This study highlights the importance of tour guides in destination EI studies. Implications and future venues discussed.
    Keywords: destination image; service recovery; tour guides; experiential image.
    DOI: 10.1504/JGBA.2022.10047455
     
  • From traditional banking to technology-enabled banking services in India: a study of bank customers' perceptions   Order a copy of this article
    by Liaqat Ali, Simran Jit Kaur 
    Abstract: Technology has made a tremendous contribution in the banking industry in terms of increased market share of banks, and easy and quick accessibility of banking services to customers. The present study concentrates on understanding customers overall perspective about technology-enabled banking services (TEBS). The survey was conducted among 337 users of TEBS selected from public and private sector banks in the states of Punjab, Haryana and Union Territory of Chandigarh. Data collection was done through a self-administered questionnaire. The study revealed three significant factors measuring the consumers perception of TEBS in India namely: perceived ease of use, convenience and accessibility, and prior experience of technology through factor analysis. Further, the ANOVA technique was employed to analyse the association between the identified factor of customers perception and demographic variables. The results of this study highlight that age and internet availability have a significant association with all the factors, but gender appears to have no impact on customers perception. The study provides customer perspective on TEBS and assists practitioners to improve the accessibility of the services.
    Keywords: banking services; bank customers; perception; banking technology; India.

Special Issue on: Organizational Governance and Performance in Emerging Markets

  • Impact of organization environment on control system and technological innovation for improving the firm performance of gold mining projects: case of the Eastern African Community   Order a copy of this article
    by Navidreza Ahadi, Sorasak Tangthong 
    Abstract: This research explores the link between the organizational environment, control system, and technological innovation, as well as their influence on corporate performance, using a structural equation model for gold mining enterprises in the Eastern African Community (EAC). Financial measurements including growth and profitability have been highlighted as important business concerns for gold-mining firms, and they are in the best interests of the company's stakeholders. Through technology improvements and control systems, the financial component has a substantial influence on managerial performance. A total of 390 gold mining executives from Eastern African Community enterprises participated in this survey. Six executives were chosen from each organisation. The results support the hypothesis by confirming positive relationships between research variables and theoretical framework alignment. Overall, an efficient control system, innovative technology, and a dynamic organisational environment are recommended for gold mining enterprises to improve their performance.
    Keywords: technological innovation; organisational environment; control system; firm performance; gold mining.

  • EFFECT OF PAY-FOR-PERFORMANCE ON PERFORMANCE: MEDIATING ROLE ORGANIZATIONAL JUSTICE   Order a copy of this article
    by Asim Talukdar, Pragya Mishra 
    Abstract: Pay-for-Performance (PFP) despite being a powerful and ubiquitous strategic compensation initiative, its effectiveness in enhancing individual and organizational performance is often not obvious. The interplay of several underlying factors affects PFP effectiveness. This study examined the role and effect of organizational justice focusing on the two continents namely, perceived distributive and procedural justice as intervening factors, on the PFP effectiveness in enhancing individual performance. The data of a sample size of 231 were analysed using PLS-SEM. The findings showed that the relationship between PFP effectiveness and superior-rated performance is partially mediated by these two core constituents of organizational justice- perceived distributive and procedural justice. Further, procedural justice was found to mediate the relationship between PFP effectiveness and self-rated performance, though it was a partial mediation, distributive justice didnt. These findings have significant theoretical and practical implications which have been discussed.
    Keywords: pay-for-performance; superiors-rated performance; self-rated performance; procedural justice; distributive justice.

Special Issue on: The Meta COVID-19 Era Challenges in Managing, Performing and Strategising

  • Determinants of employee engagement in the healthcare sector   Order a copy of this article
    by Alissar Yassine Haddad, Sam El Nemar, Demetris Vrontis, Hani El-Chaarani 
    Abstract: This academic research aims to examine the different factors that enhance employee engagement in the Lebanese private healthcare sector. Based on collected data from the healthcare sector in Lebanon, the linear regression test is employed to explore the correlation between employee engagement and four independent variables: corporate governance, transformational leadership, accountability, and hospital values. Three main organisational dimensions are proposed to enhance employee engagement in the Lebanese healthcare sector hospitals: transformational leadership, corporate governance practices and accountability culture. The results of the study do not reveal any significant correlation between hospital values and employee engagement. This research and its proposed model could be used in the healthcare sector to enhance the engagement of employees.
    Keywords: employee engagement; transformational leadership; organisational culture; accountability; values; corporate governance.

  • Antecedents to enculturation and acculturation for diffusion of knowledge using internet applications: An empirical investigation   Order a copy of this article
    by Ranjan Chaudhuri, Sheshadri Chatterjee, Evangelia Siachou, Demetris Vrontis 
    Abstract: This paper looks to the processes of cultural reorientation, i.e., acculturation and enculturation, using the internet as a facilitator. Immigrants using social media and other internet applications exchange, endorse and diffuse cultural elements with the host community, thus shaping new behaviours and keeping their culture alive. The internet is found to be advantageous for the traditional word-of-mouth process; yet it also helps to shape and reshape cultural intention and knowledge diffusion of immigrants. Using data from 328 people from rural areas who migrated to big cities to improve their lives, we explored how homogenisation, assimilation, and severance, occurring through the use of the internet as well as through word of mouth, affect the diffusion of knowledge, taking cultural reorientation (both acculturation and enculturation) as a mediator. Our study helps to realise the implication for development of concerned theory and provides implications for both theory and practice.
    Keywords: word of mouth; diffusion of knowledge; acculturation; enculturation.

Special Issue on: The Meta COVID-19 Era Challenges in Managing, Performing and Strategizing

  • Football industry strategic contextualisation and developmental choices: the case of Cyprus, EU   Order a copy of this article
    by George Yiapanas, Alkis Thrassou, Demetris Vrontis 
    Abstract: Transcending the confined perspective of football being a mere sport or activity, football is, at the very least, a business with massive financial influence. In Cyprus, football is considered a social phenomenon with a notable impact on public life and an essential part of its culture presenting certain traits. However, regardless of its growth, the industry is facing numerous issues that if not properly assessed and resolved, could create an unstable situation that may affect its sustainability and lead to a financial collapse. This research empirically examines the industrys critical parameters and recommends choices for its strategic development. Methodologically, the research adopted the qualitative approach, gathering data through 23 semi-structured, face-to-face interviews with clubs high-ranked board members and senior staff, and with key industry stakeholders. The findings reveal that the industry is going through a long period of uncertainty and insecurity, with its sustainability under threat.
    Keywords: football industry; strategic development; contextualisation; football management; Cyprus.