Actions beyond regulatory compliances: perceived climate strategy proactivity in Indian companies

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nikhil Kant
Keyword(s):  
Developing Countries ◽  
Online Survey ◽  
Developed Countries ◽  
Decision Makers ◽  
Cross Sectional ◽  
Content Type ◽  
Analytical Research ◽  
Climate Crisis ◽  
The Impact ◽  
Structured Questionnaire

Purpose This paper aims to assess the perceptions of stakeholders as regards the practices of Indian companies vis-à-vis climate change seeking underpinnings from stakeholder theory and collecting data using a structured questionnaire. Design/methodology/approach This paper used a descriptive analytical research design based on the data collected from a diverse sample of stakeholders of Indian companies through a cross-sectional, self-administered online survey questionnaire. Findings The study attaching significance to the stakeholders’ perception as a useful tool underscores that Indian companies have started to engage in preventive measures to minimize the externalities of climate crisis taking cognizance of the stakeholders’ interests amidst their increased awareness, also underlining that their perceptions substantially determine climate strategy proactivity (CSP) in their quest of competitive advantage beyond regulatory compliances. The study finds that incessant growth in the stakeholder awareness has not left companies to remain reluctant from analyzing effects and adopting suitable strategies in India also which, as a fast growing developing country, has witnessed immense growth in the post-liberalization era. Research limitations/implications This study would help decision-makers in businesses, policymakers, practitioners and standard-setters by providing further insights on the relevance of stakeholders’ perspectives in CSP in the developing countries. Stakeholders’ perceptions though representing varied categories hint that the actions beyond regulatory compliances need to be in focus in future studies. Originality/value The paper elaborates the significance of CSP in developing countries to eliminate the impact of inadequacies that previous studies undertook primarily in developed countries have failed in contextualizing these issues of developing countries.

An analytical study of stakeholders relevance based on their perceived preference in terms of climate strategy proactivity (CSP)

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nikhil Kant
Keyword(s):  
Developing Countries ◽  
Online Survey ◽  
Analytical Study ◽  
Sampling Method ◽  
Cross Sectional ◽  
Content Type ◽  
Body Of Knowledge ◽  
Self Bias ◽  
Stakeholder Perspective ◽  
The Impact

Purpose The purpose of this study is to evaluate empirically the perceptions of the stakeholder regarding their relevance based on their perceived preference in terms of climate strategy proactivity (CSP) which is an outcome of the importance and influence of the category of the stakeholders of Indian companies. Revolutionized by the liberalization–privatization–globalization, the practices and strategies of the companies in the developing country such as India have been marked by dynamic changes in the several past decades. In these circumstances, it has become imperative to understand the relevance of the stakeholders in terms of CSP displayed by these companies to seek help in developing appropriate strategies in the emerging competitive market. Design/methodology/approach This paper used a research design comprising descriptive analytical method using non-probability purposive sampling method to collect data from a sampled 701 respondents representing eleven categories stakeholders, with the help of a cross-sectional, self-administered online survey questionnaire. Findings The findings of the study detail the evaluation of the stakeholders relevance based on their perceived preference in terms of CSP attaching significance to the stakeholders’ perception as a useful tool. While the findings hint at the incessant growth of stakeholder awareness urging corporations to analyze effects and adopt appropriate strategies in developing countries, they also evaluate empirically the perceptions of the stakeholder regarding their relevance based on their perceived preference in terms of CSP which is an outcome of the importance and influence enjoyed by the category of the stakeholders of Indian companies. The findings confirmed the adequate level of awareness of the stakeholders of Indian companies responsible for making them adopt CSP. Research limitations/implications This study had the limitations such as collection of information through a self-reported questionnaire which might have the impact of self-bias despite all the preventive and corrective measures, and the risk of creation of a subjective viewpoint due to the assessment of the perceptions of varied stakeholders. Nonetheless, meeting the objective of this study, the study succeeds in providing a stakeholder perspective to the existing body of knowledge with respect to CSP, a stakeholders-centric concept which is in infancy in the context of developing countries and their corporations. Originality/value The paper is original as it adds value by providing empirical evidence from the perspective of different stakeholders, including but not limited to managers or shareholders only, like majority of previous studies. By doing so, it successfully attempts to contextualize them indicating the need to unlock huge potentialities and substantial significance for other developing countries.

The impact of the COVID-19 pandemic on autistic adults – a survey

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Conor James Davidson ◽  
Keri Lodge ◽  
Alwyn Kam
Keyword(s):  
Coping Strategies ◽  
Design Methodology ◽  
Online Survey ◽  
Negative Impact ◽  
Significant Deterioration ◽  
Cross Sectional ◽  
Content Type ◽  
Autistic People ◽  
Autistic Adults ◽  
The Impact

Purpose To date there has been limited research on the impact of the COVID-19 pandemic on autistic people. This study aims to present the results of a survey of autistic people (n = 51) conducted by a UK specialist autism team. Design/methodology/approach A cross-sectional online survey. Findings A total of 72% respondents reported either some or significant deterioration in mental health during the pandemic. The issues that caused most negative impact were uncertainty over what will happen next and disruption of normal routine. Respondents reported a variety of coping strategies to help them through the pandemic. Originality/value To date there has been little research looking specifically at the impact of the COVID-19 pandemic on autistic people. This paper adds weight to the evidence that the pandemic has had a particularly severe impact on autistic adults and includes useful information on potential coping strategies for this population.

Adoption of and compliance with IFRS in developing countries

2016 ◽  
Vol 6 (1) ◽  
pp. 33-49 ◽  
Author(s):  
Khaled Samaha ◽  
Hichem Khlif
Keyword(s):  
Developing Countries ◽  
Empirical Studies ◽  
Developed Countries ◽  
Equity Capital ◽  
Economic Consequences ◽  
Future Research ◽  
Cost Of Equity Capital ◽  
Content Type ◽  
Ifrs Adoption ◽  
The Impact

Purpose – The purpose of this paper is to review a synthesis of theories and empirical studies dealing with the adoption of and compliance with IFRS in developing countries in an attempt to provide directions for future research. Design/methodology/approach – The review focusses on four main streams including: first, the motives for IFRS adoption; second, corporate characteristics and the degree of compliance with IFRS; third, the economic consequences of IFRS adoption and finally; fourth, the use of regulation as an enforcement mechanism to monitor compliance with IFRS. The authors review empirical studies specifically devoted to developing countries. Findings – Regarding the first stream relating to IFRS adoption, the macroeconomic decision of adopting IFRS in developing countries can be justified by two main theories which are: the economic theory of network (Katz and Shapiro, 1985) and isomorphism (DiMaggio and Powell, 1991), however, empirical evidence in developing countries to confirm these theories is limited. Regarding the second stream relating to corporate characteristics and the degree of compliance with IFRS, the authors find that the results are mixed. Regarding the third stream relating to the economic consequences of IFRS adoption, it seems that the evidence is still limited in developing countries especially with respect to the impact of IFRS adoption on foreign direct investment, cost of equity capital and earnings management. Regarding the fourth and final stream in relation to regulation, enforcement and compliance with IFRS, the authors find that research is very limited. It was evidenced in the very few research studies conducted, that global disclosure standards are optimal only if compliance is monitored and enforced by efficient institutions. Practical implications – The author’s study attempts to provide a foundational knowledge resource that will inform practitioners, researchers and regulators in developing countries about the relevance of the different theories that exist in the accounting literature to explain the adoption of and compliance with IFRS. Originality/value – Compared to developed countries, the four streams outlined remain under-researched in developing countries. Therefore, researchers should examine these topics in developing countries to inform practitioners, regulators and the capital market about the effects of adopting IFRS and their relevance to developing countries. In addition, researchers should embark on identifying new theories to explain the adoption of and compliance with IFRS in developing countries that take into consideration the socioeconomic culture of these settings.

Do government expenditure reduce income inequality: evidence from developing and developed countries

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Noor Zahirah Mohd Sidek
Keyword(s):  
Developing Countries ◽  
Income Inequality ◽  
Driving Forces ◽  
Government Expenditure ◽  
Developed Countries ◽  
Policy Implications ◽  
Content Type ◽  
Positive Effects ◽  
The Impact ◽  
Developing And Developed Countries

Purpose This paper aims to re-examine the impact of government expenditure on income inequality. Existing studies provide mixed results on whether government expenditure reduces or increases income inequality. In this paper, government expenditure is viewed as a tool for redistribution, hence, its impact on inequality is examined. Design/methodology/approach A sample of 122 countries with 91 and 31 countries categorized as developing and developed countries is used. The dynamic panel threshold regression is used to examine the impact of government expenditure on income inequality and to estimate the turning point of the negative or positive effects. Findings The major findings suggest that, in general, government expenditure does reduce income inequality. Results from developed countries support the inversed U-shaped Kuznet curve where higher government expenditure initially led to more inequality but would eventually bring about a positive effect after a certain threshold level. For developing countries, education and development expenditure were the driving forces towards lower income inequality. Practical implications Several policy implications can be derived from this paper. First, government expenditure is a useful tool to alleviate the problem of income inequality. More integration with the global economy via trading activities is also an important channel to help reduce income inequality. Finally, better institutional quality provides an effective ecosystem in promoting better redistribution of income via government expenditure. Originality/value This paper presents a maiden attempt to estimate a threshold value or when government expenditure starts to reduce or increase income inequality. The sample is segregated into developed and developing countries to further control the effect of government size and the level of development of a country.

Procedural and declarative cognitions

2019 ◽  
Vol 35 (4) ◽  
pp. 691-708
Author(s):  
George Okello Candiya Bongomin ◽  
John C. Munene
Keyword(s):  
Developing Countries ◽  
Research Design ◽  
Financial Literacy ◽  
Financial Information ◽  
Cross Sectional ◽  
Content Type ◽  
Financial Decisions ◽  
The Poor ◽  
Poor Households ◽  
Structured Questionnaire

Purpose Premised on the argument that procedural and declarative cognitions help individuals to memorize, store and recall information to make informed decisions and choices in daily life, the purpose of this paper is to analyze the auxiliary psychosomatic roles of procedural and declarative cognitions in promoting financial literacy among clients of microfinance banks in developing countries. Design/methodology/approach The study adopted a cross-sectional research design and a semi-structured questionnaire was used to collect responses from 400 poor households’ heads located in rural Uganda. Analysis of moment structures and structural equation modeling were used to test for the auxiliary psychosomatic roles of procedural and declarative cognitions in promoting financial literacy among the poor who are clients of promotion of rural initiatives development enterprises (PRIDE) microfinance bank in rural Uganda. Findings The results revealed that both procedural and declarative cognitions significantly and positively boost financial literacy among the poor who are clients of PRIDE microfinance bank in rural Uganda. Jointly, both types of cognitions explain 30 per cent of the variation in financial literacy among the poor who are clients of PRIDE microfinance bank. Accordingly, the results correspond to arguments by psychologists that the human mental models help individuals to process, encode, store and retrieve information at an appropriate time such as in articulating complex financial information. Research limitations/implications The study focused majorly on cross-sectional research design. Thus, future studies may use longitudinal research design to explore the ability of the poor to memorize and retrieve financial information over time. Additionally, the study used only quantitative data collected using a semi-structured questionnaire. Further studies may use qualitative data collected by means of interviews. Besides, this study solely used poor households living in rural Uganda as the main source of data. Hence, future studies involving data from other section of the population may be necessary. Practical implications The results from this study underpins the auxiliary psychosomatic roles of procedural and declarative cognitions in promoting financial literacy among clients of microfinance banks in developing countries. Indeed, the human mental models that revolve around cognition as individuals grow are critical in helping them make informed financial decisions when they are faced with difficult financial situations. Therefore, microfinance banks and financial literacy programs in developing countries should consider the roles of procedural and declarative cognitions while designing financial literacy modules. This is because they determine how individuals receive, encode, store and retrieve financial information in order to make informed and better financial decisions before consuming financial products offered by the microfinance banks. Originality/value At present, there is scanty extant literature and theory that explains the auxiliary psychosomatic roles of procedural and declarative cognitions in promoting financial literacy, especially in developing countries. The current study sheds more light on the deterministic roles of procedural and declarative cognitions in boosting financial literacy.

Retail 4.0 adoption and firm performance among Malaysian retailers: the role of enterprise risk management as moderator

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Poorni Sakrabani ◽  
Ai Ping Teoh
Keyword(s):  
Risk Management ◽  
Firm Performance ◽  
Balanced Scorecard ◽  
Online Survey ◽  
Enterprise Risk Management ◽  
Cross Sectional ◽  
Content Type ◽  
Enterprise Risk ◽  
Impact Of Technology ◽  
The Impact

PurposeThe purpose of this study was to ascertain the determinants of firm performance for Malaysian retailers.Design/methodology/approachAn online survey was conducted to collect responses from members of the Malaysian Retailers' Chain Association. A total of 126 responses were obtained. Data analysis was done by using the PLS-SEM method.FindingsThe results of the study indicate that Retail 4.0 adoption is able to improve retailers' performance as-a-whole by improving the four perspectives of firm performance as given in the Balanced Scorecard, i.e. the finance perspective, the customer perspective, the internal processes' perspective and also learning and growth perspective. Further, enterprise risk management was found to have a positive moderating effect on retailers' performance as-a-whole and also on the finance and customer perspectives of performance.Research limitations/implicationsThe study was conducted only in Malaysia and so, it might be geographically limited. Besides, it is cross-sectional in nature and therefore, the impact might be different if the study had been conducted over a longer period.Practical implicationsThis study provides a useful framework for retailers who are seeking to improve firm performance.Originality/valueThis is one of the first studies to show the impact of Retail 4.0 adoption on firm performance. Besides, this is also the first time, enterprise risk management has been introduced as a positive moderator on the impact of technology adoption on retailers' performance.

Effect of country image and materialism on the quality evaluation of Korean products

2019 ◽  
Vol 32 (2) ◽  
pp. 386-405 ◽  
Author(s):  
Byoungho Ellie Jin ◽  
Naeun Lauren Kim ◽  
Heesoon Yang ◽  
Minji Jung
Keyword(s):  
Product Quality ◽  
Online Survey ◽  
Quality Evaluation ◽  
Developed Countries ◽  
Country Image ◽  
Content Type ◽  
The Usa ◽  
Managerial Implications ◽  
The Impact

Purpose It is critical to understand how global consumers evaluate the quality of Asian products while marketing Asian products in the global marketplaces. The purpose of this paper is to examine the impact of Korea’s macro and micro country image and global consumers’ materialism level on the quality evaluation of Korean cosmetics among consumers in four countries. Design/methodology/approach Data from 900 participants were collected from consumers aged 20 or older living in economically developed countries (the USA and France) and economically developing countries (China and Vietnam) via professional online survey firms. Multiple regression analyses were used to analyze the data. Findings Along with the direct effect of macro and micro country image and materialism on product quality evaluation, a moderating effect of materialism and the respective country was discovered. Subsequently, the effect of macro country image on quality evaluation was found to be only significant in the USA and France and not in China and Vietnam. In contrast, the impact of micro country image was robust across all four countries. Furthermore, the effect of materialism on product quality was significant only in Vietnam. This implies that materialistic consumers in emerging markets might have favorable perceptions regarding the quality of Korean cosmetics. Originality/value This study advances country image research by providing new theoretical and managerial implications for countries whose image is less distinctive with respect to the effective marketing of products by the destination countries’ development status and consumers’ familiarity.

The impact of violence on tourism to Rio de Janeiro

2020 ◽  
Vol 47 (4) ◽  
pp. 425-443 ◽  
Author(s):  
Gabriel Caldas Montes ◽  
Solimar de Pinho Bernabé
Keyword(s):  
Developing Countries ◽  
Panel Data ◽  
Peer Review ◽  
Rio De Janeiro ◽  
Developed Countries ◽  
The State ◽  
Urban Violence ◽  
Content Type ◽  
Tourism Potential ◽  
The Impact

PurposeRio de Janeiro has a high tourism potential, and it is the only Brazilian city among the 100 most visited in the world. However, the National Confederation of Commerce of Goods, Services and Tourism estimates that from the total loss of revenue from tourism activities of the State of Rio de Janeiro in 2017, approximately 29 percent of this loss can be attributed to increased violence in the State. Thus, this study aims to estimate the impact of violence on tourist arrivals to Rio de Janeiro.Design/methodology/approachThe analysis is based on a sample of tourist arrivals to Rio de Janeiro from 51 countries, for the period between 2003 and 2016. Violence is represented by violent deaths in the State of Rio de Janeiro as well as in the capital. The estimates are based on panel data methodology. This study reports fixed-effect estimates as well as dynamic panel data estimates obtained through S-GMM. The study runs regressions for the full sample and also for two other samples: one with tourists coming from developed countries and another with tourists from developing countries.FindingsThe results reveal that violence negatively impacts tourism to Rio, and it shows that tourists from developed countries are more affected by violence than tourists from developing countries. The findings indicate that for each violent death in the capital of Rio de Janeiro, almost four tourists from developed countries and approximately three tourists from developing countries quit going to Rio de Janeiro.Originality/valueThe paper is one of the few to investigate the impacts of urban violence on tourism. The paper provides two contributions. First, it addresses the effect of violent deaths on tourism, bringing evidence to a destination with a high tourism potential, but which suffers from urban violence. Second, the study is the first to investigate whether this relation is different for tourists from countries with distinct levels of development (and thus with different levels of violence).Peer reviewThe peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-09-2019-0590

Servitization impact on performance moderated by country development

2019 ◽  
Vol 27 (1) ◽  
pp. 302-318 ◽  
Author(s):  
Renata Moreno ◽  
Leonardo Marques ◽  
Rebecca Arkader
Keyword(s):  
Developing Countries ◽  
Firm Performance ◽  
Social Impact ◽  
Developing Economies ◽  
Developed Countries ◽  
Content Type ◽  
Advanced Economies ◽  
Medium Level ◽  
And Performance ◽  
The Impact

Purpose In recent years, “servitization” has been studied extensively; however, as studies of the impact of servitization on firm performance offer mixed results, the conditions under which the relationship between servitization and performance becomes more significant are contested in the literature. These mixed results have led to the term “service paradox.” The paper aims to discuss these issues. Design/methodology/approach This study investigates servitization in the assembly industry based on a multi-country survey covering 539 industry plants in 22 countries. Findings The study contributes to the research on servitization by adding a contextual perspective to this relationship, taking into account level of development of the country in which a firm is located. Besides confirming the correlation between the servitization and performance, our study unveils a counter-intuitive result: a medium level of development of the country in which a firm is based corresponds to a stronger relationship between servitization and firm performance, whereas higher levels of development seem to diminish the increase in performance. Social implications This study balances out the focus in servitization on advanced economies and help to unveil its benefits in developing countries. Fostering servitization in developing economies can lead to social impact resulting from job shifts from manufacturing to service and the correlated implications for workers’ training and higher motivation experienced in service-based jobs. Originality/value Our study unpacks the “service paradox” and indicates that industry plants in developing countries can still harness the benefits of being first-movers, whereas, in developed countries, servitization may have become an order qualifier rather than a factor of differentiation.

Industry 4.0 competencies: a model for the Vietnamese workforce

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Anh Tuan Nguyen
Keyword(s):  
Delphi Study ◽  
Industry 4.0 ◽  
Online Survey ◽  
Empirical Studies ◽  
Developed Countries ◽  
Competency Model ◽  
Business Community ◽  
Content Type ◽  
Low Middle Income Countries ◽  
The Impact

Purpose This study aims to develop a competency model for the Vietnamese workforce in the era of Industry 4.0. Design/methodology/approach A combination of an online survey and a Delphi study was conducted to identify a set of skills, abilities, knowledge and personalities that are critical for effective performance in the future workplace. Findings A set of 26 competencies was identified. Similar to previous findings in the context of developed countries, the set centres around a group of competencies commonly called “21st century competencies”. It also includes characteristics unique to a developing nation. Research limitations/implications The proposed framework of competencies may not cover all human capabilities necessitated by the workplace and may include items with overlapping definitions. The study only represents the view of the business community, and its survey sample was limited in size and location. The impact of COVID-19 on the competency model was not explicitly covered during the study. Practical implications The competency model could serve as a basis for the educator to reform curricula, the policy maker to devise policies and the employer to develop training programmes. It can be used as a reference for other nations at similarly-developmental level. Originality/value The present study is among a few empirical studies regarding a model for Industry 4.0 competencies in the context of low middle-income countries and probably provides one of the first Industry 4.0 competency models for Vietnam. It also provides a novel framework for identifying and analyzing competencies.

Sign in / Sign up

Export Citation Format

Share Document