Influence of theory, seniority, and religiosity on the ethical awareness of accountants

2015 ◽  
Vol 11 (3) ◽  
pp. 590-604 ◽  
Author(s):  
Ali Uyar ◽  
Cemil Kuzey ◽  
Ali Haydar Güngörmüs ◽  
Ruth Alas
Keyword(s):  
Questionnaire Survey ◽  
Structural Equation ◽  
Ethical Issues ◽  
Emerging Market ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Ethical Awareness ◽  
Content Type ◽  
Theoretical Approaches

Purpose – This study aims to investigate the influence of ethical theories, religiosity and seniority on the ethical awareness of accountants. Design/methodology/approach – The data were collected by using a questionnaire survey completed by 219 accountants located in various locations in Turkey. To investigate the relationship between constructs, the partial least square structural equation model was implemented. Findings – The findings indicated that seniority in the profession and religiosity have a positive influence on ethical awareness. Within the theoretical approaches, deontology has a positive influence on ethical awareness, whereas egoism has a negative one. Research limitations/implications – The study has some implications regarding enhancing the ethical awareness of accountants: accountants who are in the early stages of their career development should be made aware of the ethical issues they face in their professional life; accountants should be taught laws and regulations of accountancy profession from the entry level throughout their working life; through professional associations, some initiatives may be taken to involve accountants in social responsibility programs to curb selfish behavior and improve empathy. However, a questionnaire survey does not permit an investigation from a qualitative perspective (the whys and hows of the answers); thus, further case studies might be necessary to make detailed investigations. Originality/value – This study is unique in that it tries to answer what factors comprehensively influence the ethical awareness of accountants in an emerging market context.

scholarly journals Supporting SMEs’ internationalisation through a deeper understanding of human and technology barriers

2019 ◽  
Vol 6 (4) ◽  
pp. 205-226 ◽  
Author(s):  
John Mendy ◽  
Mahfuzur Rahman
Keyword(s):  
Emerging Economies ◽  
Small Businesses ◽  
Structural Equation ◽  
Emerging Market ◽  
Theory Development ◽  
Equation Model ◽  
Partial Least Square ◽  
Least Square ◽  
Content Type ◽  
Technology Type

Purpose The purpose of this paper is to investigate small- and medium-sized enterprises’ (SMEs) internationalisation from an emerging market perspective. It explores and applies human resource management (HRM) processes to small businesses’ internationalisation efforts in order to ascertain the extent to which human- and technology-oriented barriers to internationalisation can be better understood and their processes better managed by SMEs. Design/methodology/approach The data collection and analysis involved a mixed method technique so as to identify the two dominant barriers faced by SMEs at the employer and employee levels. By using primary survey data obtained from 212 Bangladeshi SMEs, a partial least square based structural equation model was successfully validated and its development enhanced the comparison of processes involved in managing people and technology-type barriers. Findings The research results highlight the importance of HRM processes in the proper management of both human and technology-type barriers, which are equally as significant to SMEs’ internationalisation. Practical implications The results highlight the urgent need for governments in emerging economies to prioritise SMEs’ internationalisation and to dedicate resources and processes in order to effectively optimise economic and social dividends. The practical, theoretical and methodological implications of the paper raise opportunities for further research in SMEs’ internationalisation and people management processes and practices as well as new policy guidelines. Originality/value The examination of the link between humans and technology is a much under-represented area in developing countries and the actual contribution of effective HRM processes in the context of SMEs’ internationalisation is missing. Applying HRM processes to these aspects serves to deepen the knowledge of small businesses’ internationalisation efforts and the contributed model enhances professional practice and theory development in these disciplines and in emerging economies.

Acceptance and use of lecture capture system (LCS) in executive business studies

2017 ◽  
Vol 14 (4) ◽  
pp. 329-348 ◽  
Author(s):  
Muhammad Shoaib Farooq ◽  
Maimoona Salam ◽  
Norizan Jaafar ◽  
Alain Fayolle ◽  
Kartinah Ayupp ◽  
...  
Keyword(s):  
Structural Equation ◽  
Business Students ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Lecture Capture ◽  
Content Type ◽  
Personal Innovativeness ◽  
Foreign Universities ◽  
Practical Implications

Purpose Adoption of latest technological advancements (e.g. lecture capture system) is a hallmark of market-driven private universities. Among many other distinguishing features, lecture capture system (LCS) is the one which is being offered to enhance the flexibility of learning environment for attracting executive business students. Majority of foreign universities are offering the facility of LCS to their students in offshore campuses established in Malaysia. Yet, very little is known about perception and behaviour of executive business students towards acceptance and use of this facility. Therefore, to bridge the identified gap in academic literature, this study is an effort to explore the causal relationship between existing constructs of extended unified theory of acceptance and use of technology (UTAUT2), personal innovativeness (PI), intention and use behaviour (UB) towards LCS. Moreover, this study is aimed to extend the UTAUT2 by introducing a new variable, namely, PI in the domain of information technology (IT) (PIIT). Design/methodology/approach SmartPLS-3.2.6 was used for data analysis and all PLS-related calculations. For this purpose, a self-administered questionnaire was designed to collect data regarding acceptance and UB towards LCS. A sample size of 481 responses from executive business students, who were enrolled in offshore campuses of five selected foreign universities in Malaysia, was used for testing the proposed theoretical model. Findings The results of structural equation modelling (SEM) revealed that, performance expectancy, effort expectancy, social influence, facilitating conditions, price value, hedonic motivation, habit and PIIT have a significant and positive influence on acceptance and use of LCS among executive business students. Unique to this study is that, findings of this study have highlighted PIIT as an important factor that affects intention and UB towards LCS among executive business students. Practical implications By validating and extending the UTAUT2, the findings of this study provide a number of practical implications along with a comprehensive, robust and useful framework for universities to successfully implement technological advancements, such as LCS, to enhance overall learning outcomes. Originality/value By investigating the factors determining acceptance and use of LCS among executive business students, using a partial least square (PLS)-based SEM approach, this study makes a sizeable theoretical, methodological and contextual contribution to the overall body of knowledge.

Testing a structural equation model of polychronicity

2019 ◽  
Vol 31 (7) ◽  
pp. 2788-2807
Author(s):  
Mustafa Daskin
Keyword(s):  
Structural Equation ◽  
Ethical Climate ◽  
Negative Impact ◽  
Positive Impact ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Frontline Employees ◽  
Content Type

Purpose This paper aims to explore the role of ethical climate as an antecedent of polychronicity, then in turn the effect of polychronicity on frontline employees’ service innovative behaviours (SIBE) and error strain and the moderating role of organization mission fulfilment in these relationships in a hotel job context in Penang, Malaysia. Design/methodology/approach In the current study, the data were collected from 312 frontline employees in the survey premises. A partial least square approach of the structural equation modelling technique (PLS-SEM) was used to test the associations among study variables. Findings The study findings reveal that ethical climate had positive impact on polychronicity. Significantly, polychronicity made positive influence on SIBEs and negative influence on error strain. Organization mission fulfilment was found to boost the influence of ethical climate on polychronicity. Finally, while organization mission fulfilment was found to boost the positive influence of polychronicity on SIBEs, on the other hand, buffers the negative impact of polychronicity on error strain. Practical implications The present study procures implications for practitioners in terms of establishing ethical climate in work environment and maximizing the frontline employees’ SIBEs while minimizing error strain. In addition, this research procures valuable implications to apply efficient managerial tools and improve job results in the lodging industry context of Peninsular Malaysia. Originality/value This study by investigating the untested associations such as the influence of polychronicity on frontline employees’ SIBEs and error strain contributes to the related literature.

Candle under a bushel: communicating environmental performance to improve firm performance

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Francis Fonyee Nutsugah ◽  
Thomas Anning-Dorson ◽  
Stephen Mahama Braimah ◽  
Ernest Yaw Tweneboah-Koduah
Keyword(s):  
Firm Performance ◽  
Environmental Performance ◽  
Structural Equation ◽  
Negative Influence ◽  
Positive Influence ◽  
Partial Least Square ◽  
Least Square ◽  
Mediation Effect ◽  
Content Type ◽  
Mediating Role

PurposeThis study answers the question: “does the communication of environmental performance transmit positive overall firm performance?” The authors examine the influence of a company's environmental performance (EP) on its overall firm performance (FP) and the mediating role of integrated marketing communication (IMC) on the EP-FP relationship.Design/methodology/approachA survey of firms from the extractive, manufacturing and hospitality sectors of an emerging economy was used in testing our hypothesized relationships. Partial least square structural equation modelling (PLS-SEM) was used in analysing the data from 194 firms.FindingsThe study found that EP negatively and significantly influences FP directly. However, the introduction of IMC into the direct relationship changes this effect. IMC was, therefore, found to have a partial and complementary mediation effect on the relationship between EP and FP.Practical implicationsThe negative influence of EP on FP found explains the reluctance of companies towards environmental protection. However, if companies can utilize their communication capacity well enough in creating the necessary awareness among their stakeholder audiences, a positive relationship is created between EP and FP.Originality/valueThe benefits of EP to companies and how companies can turn their EP into gains were not clearly established in the literature. The current study has explained one of the boundary conditions that convert EP, which appears to be a cost to the firm, into a positive influence on FP. This study has, therefore, established the mechanism through which EP affects FP.

scholarly journals Data-driven digital advertising: benefits and risks of online behavioral advertising

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Simone Aiolfi ◽  
Silvia Bellini ◽  
Davide Pellegrini
Keyword(s):  
Structural Equation ◽  
Ethical Issues ◽  
Partial Least Square ◽  
Least Square ◽  
Shopping Behavior ◽  
Data Driven ◽  
Equation Modeling ◽  
Actual Behavior ◽  
Content Type ◽  
Privacy Concerns

PurposeThe research aims to investigate how individuals can be persuaded to make purchases through repeated and personalized messages. Specifically, the study proposes a framework of the potential benefits and risks of the online behavioral and data-driven digital advertising (OBA), which can help researchers and practitioners to better understand shopping behavior in the online retailing setting. In addition, the research focuses on the role of privacy concerns in affecting avoidance or adoption of OBA.Design/methodology/approachThe authors apply a structural equation modeling (SEM) approach with partial least square (PLS) regression method to test the research hypotheses through data coming from a structured questionnaire.FindingsOBA is a controversial type of advertising that activates opposing reactions on consumers' perspective. Specifically, acceptance of the OBA is positively related to relevance, usefulness and credibility of the personalized advertisements, while the intention to avoid personalized ads is strictly related to the privacy concerns. Consequently, OBA acceptance and avoidance affected the click intention on the ad and the behavioral intention that are decisive for the success of data-driven digital advertising.Originality/valuePrior research came up with complex theoretical frameworks that explain antecedents of OBA focusing only on ethical issues in marketing, on the effectiveness of a single OBA campaign or on how to create a successful advertising campaign. However, no study focuses on the intended or actual behavior of shoppers. Specifically, filling the gap in the existing literature, our research applies an SEM approach to identify both benefits and risks and the antecedents of the actual behavior of individuals in terms of actual purchases promoted by OBA.

Factors affecting the performance of the traditional fisheries fishing effort in the regency of Kubu Raya, West Borneo

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sigit Sugiardi ◽  
Jamhari Jamhari ◽  
Slamet Hartono ◽  
Lestari Rahayu Waluyati
Keyword(s):  
Environmental Economics ◽  
Structural Equation ◽  
Fishing Effort ◽  
Partial Least Square ◽  
Least Square ◽  
Cultural Environment ◽  
Direct Influence ◽  
Analysis Model ◽  
Content Type ◽  
Traditional Fishing

Purpose This study aims to explain the factors that affect the performance of traditional fishing business at Kubu Raya Regency of West Borneo Province. Design/methodology/approach The method used in this research is quantitative method. The research location in Kubu, Padang Tikar and Teluk Pakedai sub-districts of Kubu Raya Regency of West Borneo Province, considering the location is the target of CCDP-IFAD in Kubu Raya district. The data analysis model in this research is done by using structural equation model (SEM) approach with assisted WarpPLS program (partial least square development). Findings Based on the results of the analysis of SEM, it is revealed that the direct influence of the six dependent variables the environment of the individual fisherman, regulatory and government policy, environmental economics, a social-cultural environment, managerial capacity and the sustainability of the business aspects of ecological management affect directly toward traditional capture fisheries business performance, only empowerment that is not directly influential on performance of traditional capture fisheries business. Originality/value The originality in this study is shown in the objectives and variables used in the research, i.e. individual environmental variables of fishermen, government policies and regulations, economic environment, social-cultural environment, empowerment, management capacity and business sustainability influence the performance variable of traditional fishing business. In addition, there is a direct influence, allegedly there is an indirect influence on the variables empowerment of the performance of fishery business.

From managing customers to joint venturing with customers: co-creating service value in the digital age

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Christine Falkenreck ◽  
Ralf Wagner
Keyword(s):  
Perceived Risk ◽  
Structural Equation ◽  
Business Models ◽  
Joint Venture ◽  
Digital Age ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Data Set ◽  
Content Type

Purpose Until today, scholars claim that the phenomenon of “co-creation” of value in an “interacted” economy and in the context of positive actor-to-actor relationships has not been adequately explored. This study aims to first to identify and separate the accessible values of internet of things (IoT)-based business models for business-to-business (B2B) and business-to-government (B2G) customer groups. It quantifies the drivers to successfully implement disruptive business models. Design/methodology/approach Data were gathered from 292 customers in Western Europe. The conceptual framework was tested using partial least square structural equation modeling. Findings Managing disruptions in the digital age is closely related to the fact that the existing trust in buyer-seller relationships is not enough to accept IoT projects. A company’s digitalization capabilities, satisfaction with the existing relationship and trust in the IoT credibility of the manufacturer drives the perceived value of IoT-based business models in B2B settings. Contrastingly, in B2G settings, money is less important. Research limitations/implications Research refers to one business field, the data set is of European origin only. Findings indicate that the drivers to engage in IoT-related projects differ significantly between the customer groups and therefore require different marketing management strategies. Saving time today is more important to B2G buyers than saving money. Practical implications The disparate nature of B2B and B2G buyers indicates that market segmentation and targeted marketing must be considered before joint-venturing in IoT business models. To joint venture supply chain partners co-creating value in the context of IoT-related business models, relationship management should be focused with buyers on the same footing, as active players and co-developers of a personalized experience in digital service projects. Originality/value Diverging from established studies focusing on the relationship within a network of actors, this study defines disruptive business models and identifies its drivers in B2B and B2G relationships. This study proposes joint venturing with B2B and B2G customers to overcome the perceived risk of these IoT-related business models. Including customers in platforms and networks may lead to the co-creation of value in joint IoT projects.

I'll manage myself: the moderator effect of positive framing on the relationship between organisational politics and engagement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Robinson James
Keyword(s):  
Work Engagement ◽  
Structural Equation ◽  
Harmful Effect ◽  
Negative Relationship ◽  
Partial Least Square ◽  
Least Square ◽  
Moderator Effect ◽  
Content Type ◽  
The Relationship ◽  
Organisational Politics

PurposeThis study aims to investigate the influence of organisational politics on work engagement and the moderator effect of positive framing on this relationshipDesign/methodology/approachData were collected from 241 public sector employees in Sri Lanka through a structured questionnaire and analysed with partial least square structural equation modelling (PLS_SEM).FindingsThe results indicated that organisational politics negatively influenced employees' work engagement, positive framing positively influenced engagement and weakened the negative relationship between politics and engagement.Practical implicationsThis study suggests that organisation and individuals must take the necessary steps to enhance work engagement. Organisations must be transparent in all activities to avoid employees' negative perception. Also, organisations need to take steps to recruit employees with positive framing or develop this competency through training and development. Individuals also need to take necessary steps to frame the work environment positively to enhance their engagement in work.Originality/valueThis study extends the literature by being the first to examine the positive framing as a moderator in the relationship between politics and engagement. This study found that positive framing as a resource reduced the harmful effect of organisational politics on engagement and suggested positive framing can be considered as a resource in the future investigation of the job demand–resource model.

Antecedents of switching intention in the mobile telecommunications industry

2018 ◽  
Vol 30 (4) ◽  
pp. 1087-1111 ◽  
Author(s):  
Farzana Quoquab ◽  
Jihad Mohammad ◽  
Norjaya Md Yasin ◽  
Nor Liza Abdullah
Keyword(s):  
Customer Satisfaction ◽  
Structural Equation ◽  
Telecommunications Industry ◽  
Switching Cost ◽  
Partial Least Square ◽  
Least Square ◽  
Mediating Effect ◽  
Loyalty Programs ◽  
Content Type

Purpose This study sheds some light on factors that affect customer switching intention in the Malaysian mobile phone service industry. More particularly, the purpose of this paper is to examine the effect of service quality (SQ), customer satisfaction, switching cost and consumer innovativeness (CI) on service switching intention (SWI); the mediating role of customer satisfaction; and the moderating role of service switching cost on the relationship between CI and SWI. Design/methodology/approach Data were collected using a self-administered questionnaire survey that yielded 535 responses. Using structural equation modelling approach, the partial least square software, version 3 was utilised to test the study hypotheses. Findings Results reveal that customer satisfaction, service switching cost and CI directly affect SWI. However, no significant relationship was found between SQ and SWI. Again, data supported the mediating effect of customer satisfaction as well as the moderating effect of service switching cost. Research limitations/implications It is expected that the findings from this study will enable policymakers, managers and marketers to formulate better strategies and effectively implement loyalty programs, preventing their customers from switching. Originality/value This study contributes to the existing literature by testing switching costs as the quasi moderator. Moreover, this is a pioneer study to consider CI as the antecedent of SWI.

scholarly journals How Creative Destruction Functions in Corporate Entrepreneurial Process: An Empirical Investigation of Schumpeterian Concept in Engineering Firms Setting in Pakistan

2021 ◽  
Author(s):  
Muhammad Zubair Alam ◽  
Shazia Kousar ◽  
Muhammad Rizwan Ullah ◽  
Amber Pervaiz
Keyword(s):  
Structural Equation ◽  
Corporate Entrepreneurship ◽  
Creative Destruction ◽  
Positive Influence ◽  
Opportunity Recognition ◽  
Partial Least Square ◽  
Least Square ◽  
Equation Modeling ◽  
Engineering Firms ◽  
The Impact

Abstract Schumpeter's idea of creative destruction (CD) explains innovation functions in organisations. This paper investigates the CD concept in engineering firms by explaining how technical opportunity (TO) transforms into corporate entrepreneurship (CE) actions once opportunities have a market orientation (MO). A survey conducted using a structured questionnaire with 132 managers in engineering firms in Pakistan. Structural Equation Modeling (SEM) using Partial Least Square (PLS) approach has been used to analyse the data. Results reveal that MO and TO exerts a positive influence on CE. MO is the reason for the emergence of TO, which is exploited by CE's in engineering firms. CD intensifies the impact of MO on TO significantly. Opportunity recognition in engineering firms is distinguished and bounded by MO and technical viability. Engineering firms need to identify gaps in the market through naturally occurring obsolescence of products and services (CD) to create TO with appropriate MO. This study has revived a classical debate over opportunity recognition by proposing a CE model by incorporating external factors. The Schumpeterian opportunity recognition process and CD have been explained for engineering firms that are distinguished from other types of firms. Kirznerian opportunity recognition view has also been debated to dialect Schumpeterian view.

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