scholarly journals Board governance quality and risk disclosure compliance among financial institutions in Uganda

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Geofrey Nkuutu ◽  
Joseph Mpeera Ntayi ◽  
Isaac Nabeeta Nkote ◽  
John Munene ◽  
Will Kaberuka

PurposeThis paper aims to examine the impact of board governance quality (BGQ) and its mechanisms, namely board activity, board independence, board communication and board expertise, on the level of risk disclosure compliance (RDC) among financial institutions (FIs) in Uganda.Design/methodology/approachThe study adopts a cross-sectional design where data are collected through a questionnaire survey and audited financial statements of 83 FIs. The authors employ partial least square structural equation modeling (SmartPLS32.7) to test hypotheses.FindingsThe authors find that the level of RDC in Ugandan FIs is low. Further, the study finds the positive relation between BGQ and RDC. Moreover, the authors find that RDC is positively and significantly related with board activity, board independence, board communication and board expertise. Furthermore, the authors find that the level of RDC is positively and significantly related to ownership type, firm size and board size, respectively. Nevertheless, industry type, number of branches and firm age are insignificantly related to RDC.Practical implicationsThe study provides relevant insights into regulators and policy makers with early symptoms of potential problems regarding weak board governance in FIs. Policy makers may also use these findings as a guideline tool for improving existing board governance frameworks in place and development of new disclosure policies. In addition, the study provides an input into the review and amendments of existing corporate governance codes for the regulators.Originality/valueThis study offers the empirical evidence on the nexus between BGQ and RDC of FIs in Uganda. Moreover, the study also offers evidence on how BGQ mechanisms impact RDC. The study also further adds theoretical foundations to the RDC literature.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Muhammad Farrukh ◽  
Ali Raza ◽  
Abdul Waheed

PurposeBased on the social network theory, this study investigates the impact of political ties on innovation performance. Besides, this study also tests a mediation role of absorptive capacity (AC) and a moderation role of technology turbulence.Design/methodology/approachA hypothetico-deductive approach is adopted to test the hypotheses. Data were collected from the small and medium enterprises (SMEs) managers/owners through a structured questionnaire.FindingsPartial least square structural equation modeling technique is used to analyze the hypothesized relationships; the findings showed that political ties significantly impact the innovation performance, and this relationship is mediated by AC. Moreover, technological turbulence moderated the relationship between political ties and innovation performance.Originality/valueDespite the increasing attention to the role of networking in improving innovation, there is a scarcity of studies on the role of political ties, AC and technology turbulence in fostering organizational innovation; thus, this study is a unique contribution to literature.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hilary Omatule Onubi ◽  
Nor'Aini Yusof ◽  
Ahmad Sanusi Hassan ◽  
Ali Ahmed Salem Bahdad

PurposeThe coronavirus disease 2019 (COVID-19) pandemic has had major impacts on the performance of construction projects that have adopted social distancing measures. This study examines the effect of social distancing measures on project schedule performance through job reorganization on construction project sites.Design/methodology/approachResponses were obtained through a survey of 154 construction projects and analysed using the partial least square structural equation modeling (PLS-SEM) technique.FindingsThe findings established that social distancing has a negative effect on schedule performance, social distancing has a positive effect on job re-organization and job re-organization has a positive effect on schedule performance. Additionally, the results indicate that job re-organization partially mediates the relationship between social distancing and schedule performance, while social distancing moderates the relationship between job re-organization and schedule performance with low social distancing having the stronger positive effect.Originality/valueThis study contributes theoretically to a greater understanding of the impact of adopting COVID-19 safety measures such as social distancing on the schedule performance of construction projects. The study also shows how social distancing could lead to schedule performance through job reorganization.


2020 ◽  
Vol 32 (10) ◽  
pp. 3271-3293
Author(s):  
Mesbahuddin Chowdhury ◽  
Girish Prayag ◽  
Vidya Patwardhan ◽  
Nischal Kumar

Purpose Using social capital theory, this study aims to investigate internal social capital (ISC) and external social capital (ESC) as determinants of knowledge sharing intention (KSI) and new product development (NPD) in high-end restaurants. Design/methodology/approach A theoretical model is developed and tested using data collected from 523 respondents (owners/proprietors, partners and managers) from high-end restaurants in Karnataka, India. Partial least square structural equation modeling is used to analyze the data. Findings The results suggest that ISC has a significant and positive influence on ESC. This highlights the important role of ISC in building ESC. While ISC has a positive relationship with KSI, ESC has no influence on KSI. KSI has a positive effect on NPD. Practical implications Restaurant managers and owners should invest time and resources in building ISC by nurturing relationships with employees and partners. Encouraging and rewarding collaborative behaviors internally will facilitate the development of external relationships. Results also suggest the existence of an optimum level of knowledge sharing with external partners in restaurants. Originality/value To the best of the authors’ knowledge, this is the first study to examine the relationship between ISC and ESC, and test the effects of both KSI and NPD in high-end restaurants.


2019 ◽  
Vol 16 (4) ◽  
pp. 472-497 ◽  
Author(s):  
Neharika Sobti

PurposeThe purpose of this paper is to explore the antecedents of the behavioral intention and adoption of mobile payment services like m-wallets and m-banking by users in India. This is done by examining the diffusion of mobile payment technology within an extended framework of the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The study attempts to extend the UTAUT model further by introducing three more constructs, namely- perceived cost, perceived risk and demonetization effect and analyzes the impact of demonetization that happened in India from November 8, 2016 to December 30, 2016 on the mobile payment service adoption process. Demonetization event is a case in point to assess whether forced adoption breaks the normal diffusion process or lends support to the same in the long term.Design/methodology/approachA survey was conducted in order to gauge the intention behind the adoption of mobile payment modes by users in India. The questionnaire was administered online solely and 880 responses were received within a period of 20 days from February 3, 2017, to February 23, 2017, using Google Forms as a medium. Usable responses were 640. The study adopted partial least square based structural equation modeling (PLS-SEM) technique to analyze the relation between latent variables: performance expectation, effort expectation, social influence, facilitating conditions, perceived cost, perceived risk, demonetization effect, behavioral intention and usage. For this purpose, SmartPLS3.0 software was used to create path diagrams and calculate estimate the significance of factor loadings using the bootstrap technique.FindingsThe key results indicates that behavioral intention, demonetization and facilitating conditions have a positive and significant impact on the adoption of mobile payment services in India. Overall, Model 3, which was extended UTAUT model, was observed to be a better model in explaining the antecedents of behavioral intention and usage. In addition to UTAUT antecedents, perceived cost and perceived risk proved to have additional explanatory power as antecedents of behavioral intention. Age acts as a moderating variable consistently across three models, implying that younger users give more importance to effortless interface of mobile payment services and get more influenced by peers and society that shapes their intention to use mobile payment services.Originality/valueIt is first of its kind attempt to assess the role of Demonetization in examining the antecedents of behavioral intention and adoption of mobile payment services by users in India under an extended UTAUT model. This study comprehensively examined the impact of forced adoption of mobile payment services by users in India in a natural setting provided by demonetization event that took place in India by conducting a primary survey right itself in the month of February, 2017 to get first hand response from the Indian users.


2019 ◽  
Vol 9 (3) ◽  
pp. 364-382 ◽  
Author(s):  
Ernest Kissi ◽  
Kofi Agyekum ◽  
Bernard Kofi Baiden ◽  
Reuben Agyei Tannor ◽  
George Effah Asamoah ◽  
...  

Purpose Monitoring and evaluation (M&E) of projects is a very important aspect of project execution and management. This is because proper M&E practices have a significant effect on the successful delivery of projects. The purpose of this paper is to examine the impact of project M&E practices on construction project success criteria. Design/methodology/approach Structured questionnaires were used to solicit the views of project professionals in the Ghanaian construction industry. The questions were developed through critical review of literature and complemented with a pilot interview on the subject. This paper utilized a partial least square–structural equation modeling (PLS–SEM) to establish the impact of project M&E practices (constructs) on project success based on the hypothesis. Findings Results showed that M&E practices had a positive statistical significant relationship with construction project success criteria. In addition, health and safety performance and project scope showed a strong significant relation with M&E practice, implying that, in developing countries, these two main constructs should be given critical attention in achieving project success. Practical implications The findings of this study may be useful to organizations in determining M&E techniques that are relevant and contribute highly to project success. This may go a long way to increase productivity and accelerate the rate of successful project delivery. Originality/value The application of rigorous analysis, PLS–SEM, gives a more reliable information on M&E practices that can ensure successful delivery of construction projects.


2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shorouq Eletter ◽  
Ghaleb Awad El Refae ◽  
Abdoulaye Kaba

Purpose Academic institutions play a crucial role in social and economic development. They share responsibilities to equip students with knowledge and skills. This study aims to examine and investigate the impact of knowledge sharing enablers (KSE) on knowledge sharing behavior (KSB). The paper measured KSE through perceived instructor support of knowledge sharing instructor support (IS), perceived information and communication technology (ICT) support of knowledge sharing and perceived ability to share knowledge (ASK). Design/methodology/approach A survey questionnaire was used as an instrument for data collection. A sample of 597 students from Al Ain University in UAE participated in the study. The collected data were treated and analyzed through MS Excel and International Business Machines Statistical Package for the Social Sciences (SPSS) version 25. The theory of reasoned action (TRA) was used in formulating a conceptual framework. Several statistical techniques, including partial least square structural equation modeling, were used to test and verify hypotheses. Findings Findings of the study supported TRA theory by suggesting a positive and significant impact of KSE (IS, ICT and ASK) on KSB. The findings supported the stated three hypotheses and confirmed that at least 45% of the variation in students’ KSB is explained by a variation in one of the three KSE indicators. The paper provided important theoretical and practical implications for researchers and managers of academic institutions. Originality/value Academic institutions need to advance their strategies to create more collaborative environments for boosting knowledge sharing among students. Such practice will contribute in improving the students’ overall capabilities, skills and success of academic institutions.


2018 ◽  
Vol 9 (1) ◽  
pp. 132-151 ◽  
Author(s):  
Mostaque Ahmed Zebal

Purpose The purpose of this study was to explore the impact of internal and external market orientations on monetary and non-monetary performances of non-conventional Islamic financial institutions. This study further aimed at proposing a conceptual framework, testing it and examining relationships among the variables. Design/methodology/approach Data for this study were collected from 132 branches of 11 non-conventional financial institutions in Bangladesh using a closed-ended questionnaire. The study considered a structural equation modeling approach for testing the proposed model. A two-step procedure was used for this purpose. First, a measurement model was analyzed through a confirmatory factor analysis; second, the structured model was evaluated to examine relationships between the constructs. Data used in this study confirmed the adequate reliability, convergent and discriminant validity. Findings The results of the study met the expectations and provided an evidence that both monetary and non-monetary business performances are functions of internal and external market orientations’ efforts. As the results are reported, all three components of internal market orientation, e.g. internal intelligence generation, dissemination and responsiveness, were found to be statistically significant and positively related to monetary and non-monetary performances, except internal intelligence responsiveness with employees’ team spirits. The study also revealed a significant relationship between all three external market orientation components, and business performance, except external intelligence responsiveness, was not found to have a significant relationship with team spirit and customer retention. The results, however, imply that the performance of non-conventional financial institutions is an integrated effort of both internal and external orientations rather than using a single approach. Originality/value Findings of this study support the theoretical arguments that non-conventional financial institutions can be successful in attaining all types of performances by initiating and adopting internal and external market-oriented activities. The study further argues the importance of the activities under each market orientation component and suggests non-conventional financial institutions to promote such an initiative if they are to be consistent in their performances.


2020 ◽  
Vol 27 (3) ◽  
pp. 1003-1041 ◽  
Author(s):  
Anil Kumar ◽  
Rohit Kr Singh ◽  
Sachin Modgil

PurposeThis paper presents the concerns in agri-food supply chain. Further the research investigates the role of information and communication technology (ICT) in agri-food supply chain and determines the impact of supply chain management (SCM) practices on firm performance.Design/methodology/approachThe theoretical framework was proposed for the study on the basis of existing literature. Data for the study was collected with the help of structured questionnaire from 121 executives and officers of the public food distribution agency. Partial least square (PLS)–structured equation modeling was employed to test the framework and hypotheses.FindingsThe results indicate that ICT and SCM practices (logistics integration and supplier relationships) have a significant relationship. Furthermore, SCM practices (information sharing, supplier relationship and logistics integration) have a significant and positive impact on performance of the organization.Research limitations/implicationsFurther research could be carried out to test the moderation effect of SCM practices between ICT and organizational performance (OP). Extending the research study to the companies operating in other sectors can enhance the external validity of the study and improve the accuracy of parameters examined.Practical implicationsThis study can be of interest to the agri-food industry as well as other industry practitioners interested in improving the performance of the organization from the view of supply chain.Originality/valueThe outcomes of this study have important implications that translate into a series of recommendations for the management of public food distribution as well as other agri-food-based supply chains.


2019 ◽  
Vol 71 (5) ◽  
pp. 677-692
Author(s):  
Farhan Ahmad ◽  
Isto Huvila

Purpose While there is relatively plenty of evidence for the positive impact of communication on the perceptions of organizational change, how organizational changes affect information sharing is relatively unknown. The purpose of this paper is to investigate if a favorable perception of ongoing organizational changes has a positive impact on information sharing and whether trust mediates this relationship. Design/methodology/approach A questionnaire (n=317) was administered to the employees of a large Finnish multinational organization. Partial least square structural equation modeling was used to test the hypotheses based on earlier research findings. Findings The results show that a positive perception of recent organizational changes improves information sharing both directly and indirectly, mediated by trust. Consequently, when changes are perceived negatively, employees recoil from information sharing which is known to have negative implications for organizations. Research limitations/implications Data were collected in a single organization. The nature of the specific changes in the studied organization and its particularities undoubtedly had an effect on respondents’ perceptions. Originality/value This paper contributes to organizational information management research by elaborating on the relationship between organizational changes and interpersonal information sharing between employees. To the authors’ knowledge, this is the first quantitative study confirming the impact of the perception of organizational changes on employee information-sharing behavior.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Uzma Noor ◽  
Mahnaz Mansoor ◽  
Sajeela Rabbani

Purpose This study aims to investigate the generation of negative emotions and behavior in Muslim consumers from their attitude toward offensive advertising. Mediation of brand hate between attitude toward offensive advertising and brand retaliation was examined. The conditional indirect impact of religiosity on attitude toward offensive advertising and brand retaliation through brand hate was also realized. Design/methodology/approach A cross-sectional research design was used using the mall intercept survey technique. Data were collected from 380 respondents visiting the malls in the areas of Pakistan’s twin cities (Rawalpindi and Islamabad) after ensuring appropriateness for the study. Partial least square–structural equation modeling through SmartPLS software was used as a statistical technique to test the hypotheses. Findings The findings confirm that attitude toward offensive advertising affects brand hate and brand retaliation positively. The conditional indirect effect of religiosity on the relationship of attitude toward offensive advertising and brand retaliation has also proved significant. Originality/value The present study has filled a significant gap in the literature of brand hate by introducing brand hate as a mediator in the relationship of attitude toward offensive advertising and brand retaliation. It further added in the body of knowledge of brand hate by a moderated mediation mechanism of religiosity on the relationship of attitude toward offensive advertising and brand retaliation through brand hate. The present study has considered the non-offensive product being promoted through offensive advertising and explored the impact of attitude toward offensive advertising on brand hate and brand retaliation in Muslim consumers.


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