scholarly journals Learning environment, students' attitude and intention to enhance current knowledge in the context of choosing accounting career

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Saarce Elsye Hatane ◽  
Felicia Jesslyn Setiono ◽  
Fannie Felita Setiawan ◽  
Hatane Semuel ◽  
Yenni Mangoting
Keyword(s):  
Learning Environment ◽  
Online Survey ◽  
Current Knowledge ◽  
Partial Least Square ◽  
Least Square ◽  
Future Research ◽  
Effective Response ◽  
Content Type ◽  
Knowledge Enhancement ◽  
Students Attitudes

PurposeThis research examines the influence of the learning environment and students' attitudes towards choosing an accounting career mediated by intention to enhance the current knowledge.Design/methodology/approachThe online survey is adopted to test the research model of this research. There are 503 useable responses collected with the effective response rate of 72 per cent. Data analysis and hypothesis testing use Partial Least Square as part of the Structural Equation Modelling technique.FindingsThe results of this research indicate that accounting students possess positive attitude both towards the intention to enhance the current knowledge and choosing their accounting career. The learning environment includes educators and friends who give significant influence on students' intention. Besides, current knowledge enhancement is also discovered to be able to mediate the link between attitude, learning environment and intention to choose accounting career.Research limitations/implicationsDifferent generations may generate either different perception or different orientation in choosing accounting career. Therefore, future research can consider wider coverage and more updated object.Practical implicationsFindings of this research suggest that periodic improvement and renewal are necessary to administer to create an optimum learning environment, in term of teachers' capacity, teaching materials and supporting social environment.Originality/valueThis research contributes to any research related to attitudes towards choosing an accounting career. This study is the leading study that combines students' attitudes, learning environment, current knowledge enhancement, and career choice in one single model.

Malaysian SMEs m-commerce adoption: TAM 3, UTAUT 2 and TOE approach

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Maruf Gbadebo Salimon ◽  
Olanrewaju Kareem ◽  
Sany Sanuri Mohd Mokhtar ◽  
Olayemi Abdullateef Aliyu ◽  
Jibril Adewale Bamgbade ◽  
...  
Keyword(s):  
Technology Acceptance ◽  
Sample Size ◽  
Online Survey ◽  
Computer Anxiety ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Universal Theory ◽  
Content Type ◽  
Environment Model

Purpose The purpose of this study is to examine the factors that influence Malaysian Small and Medium Enterprises (SMEs) to adopt mobile commerce (m-commerce) by integrating the constructs of Technology Acceptance Model 3 (TAM 3), Universal Theory of Acceptance and Use of Technology 2 and Technology-Organization-Environment model. Though numerous m-commerce adoption (MCA) studies have been conducted, lesser attention is paid to how hedonic motivation (HM) can influence organizational users such as SMEs. This study bridges the gap by integrating the three models to provide a new lens to guide SMEs. Design/methodology/approach To examine the factors that influence the adoption of m-commerce, the researchers collected data from SMEs in Malaysia using an online survey. The sample size of the participants was determined through the available list provided by SME Corp Malaysia. The researchers also used Krejcie and Morgan’s sample size and G * Power techniques to determine that the sample size was appropriate. The data collected were analyzed using partial least square-structural equation modeling. Findings The findings of this study reveal that technological factors (computer self-efficacy [CSE], result demonstrability [RD] and computer anxiety [CA]) positively and significantly influence MCA. Likewise, the organizational/environmental factors (m-commerce knowledge, pressure from trading partners and pressure from competitors) positively and significantly influence MCA. The moderating influence of HM was also achieved on the relationship between CSE and RD. However, the proposed hedonic moderating relationship between CA and the adoption of m-commerce is not significant. Research limitations/implications This study integrates three models to explain the adoption of m-commerce among SMEs in Malaysia and tested the moderating influence of HM. The results obtained better explain the decision by the SMEs to use m-commerce. Originality/value The study critically considered how m-commerce can be adopted by SMEs in Malaysia, which previous studies have largely ignored. Considering this, the study, therefore, advances a new relationship by integrating Technology-organization-environment model with TAM 3 and the moderating influence of HM to explain MCA among SMEs. This paper is one of the few research studies to test the moderating influence of HM in this regard.

Between awareness of halal food products and awareness of halal-certified food products

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hardius Usman ◽  
Chairy Chairy ◽  
Nucke Widowati Kusumo Projo
Keyword(s):  
Structural Equation ◽  
Online Survey ◽  
Religious Commitment ◽  
Sampling Technique ◽  
Food Products ◽  
Partial Least Square ◽  
Least Square ◽  
Survey Method ◽  
Content Type ◽  
The Difference

Purpose The purpose of this study are: to study the difference between halal awareness and halal certified awareness, and the relationship between the two variables; to study the differences in knowledge about halal and halal certified, as well as their relationship with halal awareness and halal certified awareness; and to build and test research models regarding factors that affect certified halal awareness. Design/methodology/approach The target population is Muslims who live in Indonesia and are 18 years old or more. The self-administered survey method is carried out based on a purposive sampling technique. The authors collect data from 428 Muslim respondents in Indonesia through an online survey. This study applies the partial least square–structural equation model to examine causal relationships and test hypotheses. Findings This study reveals several results: halal awareness is a different concept from halal-certified awareness; knowledge of halal is a different concept from knowledge of halal certificates; awareness is an outcome of knowledge, but knowledge is not an outcome of awareness; halal awareness has a significant effect on halal-certified awareness; knowledge about halal certificates has a significant effect on halal-certified awareness, but knowledge about halal does not have a significant effect; knowledge of halal certificates is not influenced by knowledge of halal and halal awareness; and exposure and religious commitment have a significant role in increasing knowledge and awareness. Originality/value Research that explores the difference between halal awareness and halal certified awareness, and Muslim knowledge about halal and halal certified, especially in the context of halal-certified food, is still very limited in the literature provided, if not unavailable. Furthermore, this study also builds and tests research models regarding the factors that affect certified halal awareness, which is limited or may not have been found in the literature.

Determinants of Muslim travellers Halal food consumption attitude and behavioural intentions

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mohd Hafiz Hanafiah ◽  
Nurul Alia Aqilah Hamdan
Keyword(s):  
Food Consumption ◽  
Perceived Control ◽  
Structural Equation ◽  
Online Survey ◽  
Tourism Industry ◽  
Partial Least Square ◽  
Least Square ◽  
Content Type ◽  
Halal Food

Purpose The demand for Muslim friendly tourism industry has been gaining momentum from the increasing number of Muslim travellers globally. This paper aims to examine the role of religiosity in Muslim travellers Halal food consumption attitude and behaviour while travelling to the non-Muslim destination. Design/methodology/approach A total of 384 respondents participated in this study through an online survey. This study used the partial least square structural equation modelling to assess the survey measurements and hypotheses testing. Findings This study asserts that the Muslim travellers’ Halal consumption attitude relies heavily on their level of religiosity, subjective norms and perceived control behaviour. Besides, the results provide evidence that consumption attitude mediates the relationship between religiosity, subjective norm, perceived behavioural control and intention in consuming Halal food products while travelling abroad. Practical implications This study highlighted the critical aspects of an emerging Muslim market that travel for leisure with the urge to comply with their Islamic teachings and religiosity. It is vital for non-Muslim tourism destination marketers to tailor their marketing strategies and consider promoting Islamic dietary rules when planning their travel packages. Originality/value This study is one of the few that focus on Muslim-friendly tourism and the role of religiosity in Muslim traveller’s Halal food consumption behaviour. This study confirms that the theory of planned behaviour model can be used to explain Muslim travellers Halal food consumption attitude while travelling to a non-Muslim destination.

Role of market orientation in sustainable performance

Humanomics ◽  
2016 ◽  
Vol 32 (3) ◽  
pp. 352-375 ◽  
Author(s):  
Soheil Kazemian ◽  
Rashidah Abdul Rahman ◽  
Zuraidah Mohd Sanusi ◽  
Abideen A. Adewale
Keyword(s):  
Market Orientation ◽  
Structural Equation ◽  
Customer Orientation ◽  
Partial Least Square ◽  
Least Square ◽  
Three Dimensions ◽  
Equation Modeling ◽  
Future Research ◽  
Content Type ◽  
Competitor Orientation

Purpose Without prejudice to the efficacy of other poverty alleviation mechanisms, micro-financing arguably enjoys relative prominence. However, notwithstanding the remarkable loan repayment rate that the microfinance firms report, they still face the challenge of sustainability. The paper aims to provide insights into how three dimensions of market orientation, namely, customer orientation, competitor orientation and inter-function coordination, affect the two aspects of the sustainability of microfinance institutions (MFIs; management and financial). Design/methodology/approach To achieve this goal, this study focuses on Amanah Ikhtiar Malaysia (AIM), a leading microfinance provider which is also the largest MFI in South East Asia. Data elicited via a survey questionnaire administered on 190 management staff of AIM across Malaysia are subjected to statistical analysis via the partial least square-structural equation modeling using SmartPLS 2.0. Findings The results provide empirical evidences that indicate that management sustainability is significantly influenced by customer orientation and inter-function coordination. However, only customer orientation affects the financial sustainability of AIM. Nevertheless, competitor orientation has non-significant effects on both aspects of sustainability of AIM. Research limitations/implications The result of the paper contributes to the literature in understanding the long-term sustainable financial and social performance-based market orientation. Originality/value Findings are useful for policy makers, management of MFIs, practitioners and academics to enhance microfinance system. Managerial implications, limitation of the study and suggestions for future research are also included.

The dynamic role of rapport on satisfaction–commitment relationship

2020 ◽  
Vol 38 (4) ◽  
pp. 917-932
Author(s):  
Johra Kayeser Fatima ◽  
Rita Di Mascio ◽  
Ali Quazi ◽  
Raechel Johns
Keyword(s):  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Future Research ◽  
Normative Commitment ◽  
Content Type ◽  
Moderation Effect ◽  
Long Run

PurposeThis study aims to capture the mediation role of customer–frontline employee rapport on customer satisfaction and affective, calculative and normative commitment by using three alternative models. It also verifies the moderation effect of relationship age on the rapport-satisfaction link in each alternative model.Design/methodology/approachThe survey data collected from bank customers were analyzed using structural equation modeling (SEM) with the partial least square (PLS) method.FindingsResults confirmed rapport as a significant mediator between satisfaction and each of the three types of commitment. Relationship age significantly moderates the links between rapport to affective and normative commitment but not to calculative commitment.Research limitations/implicationsAdditional findings from “importance–performance analysis” suggest that satisfaction is more import to customers than rapport for developing commitment, so further investigations can reveal the underlying reasons. Also, complementary mediation shows one or more missing mediators, which calls for future research.Practical implicationsManagers need to use rapport strategically with customers in different relationship ages to build different types of commitment. Specific tactics to build rapport and possible long run implications for developing affective, calculative and normative commitment have been discussed in the “note to practitioner” section.Originality/valueUsing “broaden-and-build” theory, the study extends the literature by confirming the mediation influence of rapport on satisfaction and three types of commitment relationships.

Does “CHALTA HAI” culture negatively impacts sustainability of business firms in India? An empirical investigation

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sheshadri Chatterjee ◽  
Ranjan Chaudhuri ◽  
Demetris Vrontis ◽  
Alkis Thrassou
Keyword(s):  
Structural Equation ◽  
Partial Least Square ◽  
Least Square ◽  
Future Research ◽  
Content Type ◽  
Modelling Analysis ◽  
Cultural Implications ◽  
Indian Firm ◽  
Limited Generalizability ◽  
Practical Implications

Purpose Chalta hai (it is fine or it is acceptable) is an Indian cultural phenomenon that influences attitude towards work and business and diachronically adversely affects both. The purpose of this study is to explore its impact on the sustainability of business firms operating in India. Design/methodology/approach The research has firstly undertaken a theoretical study towards the development of appropriate hypotheses and a corresponding conceptual model, with emphasis on the effects of chalta hai culture as a moderator of the predictor-sustainability linkages. The model has been validated statistically through partial least square- structural equation modelling analysis of usable feedbacks from 349 respondents. Findings The research has concluded that the cultural notion of chalta hai impacts adversely the sustainability of business firms operating in India, with its effects being dominant. Research limitations/implications The research has scholarly and executive implications, as well as socio-cultural implications. The sample, however, allows for conclusions to be drawn reliably but with limited generalizability. Additionally, only three predictors have been considered, bestowing upon future research the task of building on the present model through additional pertinent predictors and boundary conditions that will enhance its explanative power. Practical implications The research has provided a scientifically developed model that guides Indian firm managers through appropriate steps that dissuade stakeholders from exhibiting the behavioural traits and attitudes of chalta hai culture, highlighting along the way its detrimental effects on Indian business sustainability. Originality/value There is little research on the business impacts of chalta hai and regarding the sustainability perspective/focus. In addition, this is in sharp contrast to the spread and impact of the phenomenon. This research and its findings, therefore, are valuable with regard to both their wider context (“chalta hai” business effects) and their specific focus (sustainability).

Dimensions of cybersecurity performance and crisis response in critical infrastructure organisations: an intellectual capital perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Alexeis Garcia-Perez ◽  
Mark Paul Sallos ◽  
Pattanapong Tiwasing
Keyword(s):  
Intellectual Capital ◽  
Critical Infrastructure ◽  
Partial Least Square ◽  
Least Square ◽  
Future Research ◽  
Capital Management ◽  
Content Type ◽  
Intellectual Capital Management ◽  
Knowledge Problem ◽  
Cyber Risk

PurposeThis research addresses the relationships between the current, dynamic organisational cyber risk climate, organisational cybersecurity performance and changes in cybersecurity investments, with an aim to address the hostile epistemic climate for intellectual capital management presented by the dynamics of cybersecurity as a phenomenon.Design/methodology/approachExpanding on the views of digital security and resilience as a knowledge problem, the research looks at cybersecurity as a critical capability within organisations, particularly relevant in critical infrastructure sectors. The problem is studied from the perspective of 400 C-level executives from critical infrastructure sectors across the UK. Data collected at the peak of the coronavirus disease 2019 (COVID-19) pandemic, a time when critical infrastructure organisations have been under a significant strain due to an increase in cybersecurity incidents, were analysed using partial least square structural equation modelling.FindingsThe research found a significant correlation between the board's perception of a change in their cybersecurity risk climate and patterns of both the development of cybersecurity management capabilities and cybersecurity investments. The authors also found that a positive correlation exists between the efforts placed by critical infrastructure organisations in cybersecurity training and the changes in investment in their cybersecurity, particularly in relation to their intellectual capital development efforts.Originality/valueTo the best of the authors’ knowledge, this is the first paper that explores the board's perception of cybersecurity in critical infrastructure organisations both from the intellectual capital perspective and in the dynamic cyber risk climate derived from the COVID-19 crisis. The authors’ findings expand on the growing perception of cybersecurity as a knowledge problem, and thus inform future research and practice in the domain of intellectual capital management and its role in supporting the cybersecurity and digital resilience of business and society.

Organizational learning and unlearning capabilities for resilience during COVID-19

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Daniel Orth ◽  
Philipa Maria Schuldis
Keyword(s):  
Organizational Learning ◽  
Online Survey ◽  
Current Knowledge ◽  
Organizational Structures ◽  
Future Research ◽  
Organizational Resilience ◽  
Causal Connection ◽  
Learning Capability ◽  
Content Type ◽  
Positive Effect

Purpose The purpose of this paper is to empirically validate the positive effect of learning on organizational resilience and, within this relationship, understand the role of unlearning in the COVID-19 crisis context and progress the current knowledge about these concepts. Design/methodology/approach This paper uses online survey data from German and Austrian organizations’ employees to test hypotheses derived from frameworks by Duchek (2019), Stephenson (2010) and Fiol and O’Connor (2017). The used questionnaire is built out of three pre-tested questionnaires to increase reliability. Conceptually, this paper takes a capability approach and a process perspective. Findings The results support the positive effect of organizational learning on resilience, while rejecting the hypothesized moderating effect of unlearning on this relationship. Organizational learning showed to have a particularly strong positive effect on the adaptive capacity of resilience, compared to organizational resilience overall. Practical implications To build a learning capability for organizational resilience, managers should foster an open system culture in their organization, which aims to be generally open to learn and adapt to be able to withstand adversity. During an organizational crisis, managers have the chance to rebuild organizational structures for better information flow, e.g. implementing formal knowledge management structures. Originality/value To the best of the authors’ knowledge, this paper is the first to empirically test the causal connection between organizational learning and resilience in the Central European context during the COVID-19 crisis. The inclusion of unlearning enriches the discourse about its conceptualizations and fosters future research.

Financial literacy and awareness of investment scams among university students

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hazlina Mohd Padil ◽  
Eley Suzana Kasim ◽  
Salwa Muda ◽  
Norhidayah Ismail ◽  
Norlaila Md Zin
Keyword(s):  
University Students ◽  
Financial Literacy ◽  
Financial Management ◽  
Structural Equation ◽  
Online Survey ◽  
Least Square Method ◽  
Partial Least Square ◽  
Least Square ◽  
Prevention Measures ◽  
Content Type

Purpose This study aims to examine the relationship between budgeting skills and financial goals and the level of awareness of investment scams among university students. Design/methodology/approach An online survey was administered to university students in Malaysia. A total of 211 responses were received. The data was analysed using partial least square method based on structural equation modelling technique by using SmartPLS-3.0 and SPSS-20 statistical software. Findings Findings indicated that having adequate budgeting skills can significantly affect awareness of investment scam among students. This implies that early financial management education among students should focus on instilling disciplined budgeting habit to prevent them from becoming victims of investment scams. Nevertheless, when examining financial goals among the respondents, the study found that having a clear financial goal does not significantly contribute to their awareness in identifying investment scams. As such, students need to be properly guided in setting their financial objectives such as avoiding unrealistic goals to lead a luxurious lifestyle using “fast and easy” money. Social implications This study recommends that higher education institutions need to work together with relevant regulators and law enforcers in providing necessary financial literacy education as part of the investment scam prevention measures. Originality/value This study contributes to the literature gap on the need to focus on financial literacy in creating awareness towards investment scams among university students.

Effectiveness of resilience capabilities in mitigating disruptions: leveraging on supply chain structural complexity

2017 ◽  
Vol 22 (6) ◽  
pp. 506-521 ◽  
Author(s):  
Seyoum Eshetu Birkie ◽  
Paolo Trucco ◽  
Pablo Fernandez Campos
Keyword(s):  
Supply Chain ◽  
Structural Equation ◽  
Structural Complexity ◽  
Partial Least Square ◽  
Least Square ◽  
Future Research ◽  
Multiple Sources ◽  
Content Type ◽  
Performance Change ◽  
Resilience Capabilities

Purpose This study aims to investigate the influence of supply chain (SC) complexity on the effectiveness of resilience capabilities in mitigating SC disruptions. Hypotheses about direct and moderating influences of complexity on resilience capabilities and performance change after disruption are built and quantitatively tested. Design/methodology/approach Partial least square-based structural equation modelling with formative constructs was used as an overall approach. Secondary data on SC disruptions, related performance change and resilience practices were collected from multiple sources through a predefined procedure. The collected data were systematically encoded prior to performing statistical analysis. Findings SC structural complexity is found to have a significant positive relation with performance improvement after disruption, along with resilience capability; it also positively moderates the resilience–performance link. Research limitations/implications The SC complexity factors the authors considered in this study do not include dynamic forms because of the nature of data collected. Future research may attempt to include and test whether the results of this study also hold when additional complexity parameters are taken into account. Practical implications Managers are often trying to reduce SC complexity. This study implies that some level of complexity is beneficial also for a better recovery of operational performance affected because of disruption. Resilience capabilities become more effective when leveraged on complexity in the SC. Originality/value This is the first study to empirically investigate the influence of SC complexity on the resilience–performance link.

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