J. for Global Business Advancement (34 papers in press)
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.
The persistence of tax avoidance and its effect on the persistence of earnings
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.
The Toda-Yamamoto causality test for government expenditure and economic growth: a case study in Indonesia
by Sigit Harjanto, Setyo Tri Wahyudi
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.
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 traits of success according to those who made it: a survey of successful entrepreneurs in Northeastern Thailand.
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.
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.
Political connections, opaque financial reports and stock price synchronicity
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.
Reproduction of social class hierarchy and cultural capital effects: what does it mean for children from weaker sections?
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.
Individual differences and turnover intentions: perspectives from the Indian IT industry
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.
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.
Tour guides as a supportive tool for the experiential image of Jordan's destination: a French tourists perspective
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.
Do company size and strategy matter in the choice of partial or full acquisitions?
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-
Keywords: strategy; strategic consistency; strategic flexibility; partial acquisitions; full acquisitions; M&A; acquirer size; Japan.
From traditional banking to technology-enabled banking services in India: a study of bank customers perceptive
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.
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.
The determinants of export behaviour: a study of food processing industry in India
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.
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 influence of employees perceived work performance on the pro-environmental behaviors: the role of organizational identification in the Vietnamese hospitality industry
by Quoc-Loc Nguyen, Nhu-Ty Nguyen, My-Duyen Hoang
Abstract: Employees' involvement in eco-friendly action for protecting environment is playing a crucial role for helping lodging properties better eco-friendly to environment and enhancing the productivity. Through two methods of qualitative and quantitative research, this research examined the relationship between perceived work performance with pro-environmental behaviours, perceived work performance with organizational identification and the relationship between organizational identification and pro-environmental behaviours in the context of luxury hotels in Ho Chi Minh City, Vietnam. The research results show that organizational identification has the strongest and positive impact on pro-environmental behaviours of employees. This means that a strong organizational identity makes them more likely to participate in pro-environmental behaviours. Thus, organizational identification is an important determinant of pro-environmental behaviours among staff, and it can be enhanced by improving their perception on job performance. In addition, perceived work performance can affect employees' pro-environmental behaviours through organizational identification.
Keywords: perceived work performance; pro-environmental behaviours; organisational identification.
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.
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
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.
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.
Behavioral economics of ethnic minority households: a case study from the Vietnamese Central Highlands.
by Nguyen Hie, Tran Phuong, Maher Itani
Abstract: This study examines the dynamics of the economic transformation in rural Vietnam and reviews how these socio-economic development projects have transformed the economic behaviour of ethnic minorities across Vietnams Central Highlands. It investigates the impact of state-sponsored poverty alleviation initiatives which are targeted to improve the economic condition of ethnic minorities of Xdang, Bana, Jrai, Ede, Mnong, Khor, and Ma. These initiatives are financed by state agencies and primarily focused on infrastructural development, and community development to facilitate agricultural development and stop the massive migration of farmers from the countryside to urban centres. They include the selection of high-yielding and profitable crops for plantation, application of appropriate agricultural technology, land and crop management, and irrigation management techniques. The study concluded that the economic behaviour of ethnic minority farmers aimed at survival and their agricultural practice is a livelihood and a way of life, not a business activity for profit.
Keywords: economic behaviour; ethnic minorities; agricultural development; Vietnam’s Central Highlands.
Internationalisation and the performance of German firms
by Nejat Capar
Abstract: Internationalisation contributes to the growth and profitability of firms. Many earlier studies have examined this relationship and the various studies that examined this relationship have found conflicting results. In addition, some studies have suggested that the relationship between internationalisation and performance is curvilinear. There has been some support regarding the curvilinear hypothesis. On the other hand, most of the earlier studies have tested the internationalisation-performance relationship on samples of US firms. This study has examined the relationship between internationalisation and performance on a sample of German firms. Results show that there is support for the linear effect between internationalisation and performance.
Keywords: internationalisation; performance; German firms.
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.
Special Issue on: Harnessing the Power of Contemporary Global Business Research on the Global Stage
Japanese multinational corporations and corporate tax change
by Shaif Jarallah, Mouldi Ben Ammar, Osama Al-Kwifi
Abstract: This paper examines the impact of the recent changes in Japanese taxation polices before and after the shift from a global taxation system from a territorial taxation system in 2009 on the income shifting activities of Japanese multinationals. The study aims to investigate whether the territorial taxation system accelerated aggressive transfer pricing and shifting of domestic in-come overseas, in line with recent studies. This research identifies the factors that encouraged intrafirm trade within listed Japanese non-financial transnational corporations and their in-come shifting behaviour in response to various taxation policies in different jurisdictions. The two-stage least squares random estimation techniques are used to examine the level of income shifting behaviour before and after the taxation system reform, using a pooled sample of 460 foreign affiliates of Japanese manufacturing corporations during the period of 2000 to 2016. The empirical results provide evidence supporting the hypothesis of that income shifting between territorial jurisdictions done by Japanese multinationals is more effective in terms of profit re-patriation.
Keywords: worldwide taxation; territorial taxation; international corporate income tax; transfer pricing; in-come shifting.
Examining perceptions of American and Omani university students towards ethical behaviour of entrepreneurs and business managers
by Suhail M. Ghouse, John H. Batchelor, Dennis H. Barber III, Areej Alhouli
Abstract: This research examines and compares perceptions of Omani university students with those of American business students towards entrepreneurs and business managers. Bucar and Hisrich's (2001) model was used to measure and collect students perceptions towards ethical behaviours of firm managers and entrepreneurs. T-tests were employed to test statistical significance in the mean scores of Omani and American students. Results showed that Omani students perceive entrepreneurs as more ethical in decision making than managers, following American sample, but with no significant gender based alterations among them. However, degree of perception among American students was higher than Omani students, being contrary to previous studies. This study contributes to body of literature contextually, firstly by adding Oman (Arab) to existing body of knowledge based on gender, national differences and institutions, and secondly by making comparative study of youth perceptions towards ethical behaviour of entrepreneurs and managers between a developed and developing country.
Keywords: entrepreneur; manager; ethics; stakeholder theory; Arab.
The mediation role of brand trust and satisfaction between brand image and loyalty
by Hamid Mahmood Gelaidan, Hashed Ahmad Mabkhot, Osama S. AL-Kwifi
Abstract: The purpose of this paper is to empirically investigate the influence of brand images on brand loyalty over brand satisfaction and brand trust in Malaysian automobile brands. A quantitative approach was applied, with surveys collected from 330 customers utilising the mall-intercept technique. To examine the proposed hypotheses, the data analysis was based on structural equation modelling, employing SmartPLS software. The findings show that brand loyalty was significantly associated with all the examined variables. They also confirmed the mediation role of brand trust and satisfaction. While building loyalty among customers is important for any business, insufficient research has been conducted on this topic, particularly in the Malaysian context. Therefore, this study enriches the existing literature on brand loyalty by extending research on local brands. It also proposes numerous recommendations for decision makers in the automobile sector on how to build and improve the loyalty of their customers.
Keywords: brand loyalty; automobile industry; brand image; brand trust; brand satisfaction; Malaysia.
Stigmatised minorities: an explorative study into the challenges of Muslim women entrepreneurs
by Dina Abdelzaher, Faiza Zalila, Nora Ramadan
Abstract: Recently, there has been a recent wave of political rhetoric in the US aimed at negatively portraying immigrants. We draw from the stigmatisation theory to explore the challenges faced by immigrant Muslim women entrepreneurs and their coping mechanisms. Our qualitative analysis of 11 in-depth interviews with Muslim women entrepreneurs reveal that stigma was exacerbated due to the ease of identifying the stigmatised group (via dress code) and the intensity of targeted political and media rhetoric. Lack of support from the diaspora and poor ability to access various institutional benefits also contributed to the challenge. Interestingly, the study revealed that Muslim women entrepreneurs did not just passively cope with the stigma but developed active coping mechanisms. Finally, we propose a framework that depicts the potential coping mechanisms and their relationship to the scope of change sought by these women entrepreneurs. The study then discusses research and managerial implications.
Keywords: entrepreneurs; women; Muslim women; stigmatisation theory; qualitative analysis; immigrants.
Building marketing intelligence capability with the internet of things for competitiveness: empirical evidence of selected retail companies in Oman
by Ahmed Abubakar, Haim Hilman Abdullah
Abstract: The changing nature of the modern world, especially in marketing decisions, provides a severe challenge to retail organisations. Thus, this study recommends that marketing intelligence be combined with Internet of Things (IoT) capabilities in order to gain a competitive advantage. The IoT is capable of perceiving the physical world, detecting and recording changes, and responding appropriately. Companies with strong IoT capabilities can restructure and adapt their marketing intelligence skills to stay competitive. Using survey data from 258 respondents of retail organisations, structural equation modelling was used to evaluate the hypothesis. The results showed that IoT capability is positively linked to marketing intelligence. Empirically, it has been established that IoT capability is required for marketing intelligence in retail companies in Oman. The belief is that retailers should use the IoT to increase their marketing intelligence and so get a competitive advantage.
Keywords: capability; competitiveness; information technology; internet of things; IoT; marketing intelligence; resource-based theory.
Relevance of DOI and TOE for assessing FinTech adoption by banks: comparative analysis between Egypt and Bahrain
by Nada Megahed, Dina Al-Kayaly, Ameena Al-Hadad
Abstract: the global finance industry is facing the recent emergence of digital transformation and technology innovations, especially financial technology in the banking sector. Yet, previous studies have not provided sufficient models to assess this 'FinTech Revolution'. The current study, therefore, addressed this limitation by proposing a conceptual model for FinTech adoption by retail banks in Bahrain and Egypt. The proposed model is based on triangulation of the Technology-Organisation-Environment (TOE) framework and Diffusion of Innovation (DOI) theory. The model was empirically tested using a sample of 305 senior and mid-career bank employees in both countries. Exploratory factor analysis was employed to identify the underlying relationships between variables, resulting in validating and developing two versions of the proposed FinTech adoption conceptual model, thus reflecting differences between the studied countries. Stepwise regression was used to answer research hypotheses and measure the true impact on FinTech adoption, followed by T-test and ANOVA to assess the impact of moderating variables.
Keywords: FinTech; Bahrain; Egypt; technology adoption; retail banks; diffusion of innovation theory; technology-organisation-environment framework; Fintech ecosystem; stepwise regression; ANOVA; Factor Analysis.