CSR in Education on Business Confidence: Mediation Effect of Corporate Reputation in the Peruvian Banking Sector

This paper analyzes the direct influence of CSR educational actions on business confidence in the context of the banking sector in an emerging country (Peru). A mediating effect through corporate reputation is also analyzed. To test the hypotheses presented in this paper, we have sent a survey to 1745 executive officers of the branches of the banks. These key individuals were selected as the target population of the study because the authors sought to study the management’s perception of CSR and business confidence. From the data obtained from the survey, it has been tested that educational CSR actions in Peruvian banks directly influences the perception of business confidence. Secondly, this relationship is partially mediated by the effect of CSR educational actions on corporate reputation.

The localised accounting environment in the implementation of fair value accounting in Indonesia

Purpose This case study aims to investigate the role of actors in the implementation of fair value standards in an emerging country, Indonesia. Design/methodology/approach This study uses semi-structured interviews with important actors within the local accounting profession, standard setting and regulatory environment, to analyse fair value accounting implementation. This study also incorporates information from press releases and newspapers, to provide a more comprehensive picture of fair value implementation. Findings First, professionals undertake routine actions, cultivate interests and strategically navigate their environment during the process of fair value standard implementation. Second, the role of appraisers becomes more prominent during this process. Third, government involvement is significant in ensuring the successful implementation of global accounting standards. Research limitations/implications First, differing localised contexts, including communities and actors, may shape how an emerging country undertakes the diffusion and implementation of global standards, which in turn can also lead to institutional change. Second, government involvement is crucial in supporting the implementation of global accounting standards within emerging economies. Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges. Practical implications Third, implementing market-based measurements within emerging economies characterised by a lack of an active and liquid market may present challenges. Originality/value This study applies the concept of Institutional Work within Institutional Theory to explain how fair value standards are implemented within a localised emerging economy characterised by unique actor roles and goal-directed action.

Determinants of Online Purchase Intention of Apparel Products in Lebanon

This study investigates factors (perceived usefulness, perceived ease of use, privacy concerns, trust, innovativeness, and perceived benefits) affecting Lebanese consumers’ attitude toward online purchasing and their intention to purchase online. Data collected from 416 online shoppers were analyzed using regression analysis. All the factors affect attitude towards online purchasing except trust and privacy concerns which were not supported. In addition, results show that attitude toward online purchasing affect online purchase intention. This study is the first to empirically examine factors influencing online purchase intention towards apparel products in Lebanon. The study provides insight from an overlooked emerging country, Lebanon.

PRACTICE OF ANIMALS TRADING IN ISLAMIC LAW & POSITIVE LAW OF BIOLOGICAL RESOURCES & ITS ECOSYSTEMS

Indonesia is a country that is very rich in the diversity of its natural resources. Both in terms of flora and fauna. However, Indonesia is an emerging country for the circulation of endangered animals that have been protected by law. The Animal Market is one of the places where several protected animals are circulated. In this study, the authors found a unique incident in the practice of buying and selling endangered animals that have been protected by this law, where the practice of buying and selling rare animals is carried out in markets managed by the government, namely under the auspices of the Department of Agriculture, Fisheries and Food. The focus of this research is to find out how the practice of buying and selling endangered animals in the Animal Market and how the review of Islamic law and Act No. 5 of 1990 concerning the Conservation of Biological Natural Resources and Their Ecosystems. Through qualitative research methods and through a juridical normative approach, the researcher tries to uncover the focus of the problem above by going directly to the field to find facts which then leads to an analysis of Islamic law and Act No. 5 of 1990 concerning Conservation of Biological Natural Resources and Their Ecosystems. Data were taken through documentation, observation, and interviews. The data that has been obtained is presented in the form of a description in order to obtain conclusions. The results of the study explain that the sale and purchase of endangered animals protected under Islamic law is a sale that does not bring benefits, contains najis, does not belong to the seller wholly, causes damage to nature, and contains fraud. Meanwhile, when viewed from Act No. 5 of 1990 concerning the Conservation of Natural Resources and Their Ecosystems, the practice of buying and selling endangered animals that are protected illegally is a criminal act of wildlife crime in which the legal consequences of this crime are a maximum criminal sanction of ten years in prison and a fine of between 100 million and IDR 200 million rupiahs.

Family business successors' motivation and innovation capabilities: the case of Kosovo

PurposeThis study aims to investigate the second-generation successors’ motives to join family businesses and their ability to generate innovation within them.Design/methodology/approachA qualitative methodology is used in this study. Data were collected through structured interview with the second-generation representatives, where the data obtained helped us to come to the results and answer the research questions of the study. A total of 15 interviews were conducted.FindingsThe findings of this study show that the second generation is motivated to continue the family business, cases show that successors since childhood have been oriented towards building an entrepreneurial mindset and also after entering the family business have generated innovation.Originality/valueThe study will bring theoretical implications to the family business literature, providing scientific evidence for the second generation of family businesses, from an emerging country such as Kosovo. As Kosovo is an emerging country, the study will contribute to the literature, suggesting other studies by emerging countries in this way to see the similarities and differences.

The Right or Wrong to the City? Understanding Citizen Participation in the Pre- and Post-COVID-19 Eras in Malaysia

The right to the city concept is widely debated in academic discourse yet ambiguously executed in public discourse. In much of the discussion, the right to the city is advocated as a right that humans should claim—i.e., participating in urban space living. Nonetheless, constraints and limits are imposed on such advocacy, resulting in a tokenized implementation state. With such a background surmounting the COVID-19 pandemic era, this study is aimed at understanding the right to the city propagation and revealing the possible wrongs of such civic advocacy. Multiple cases in Malaysia were selected for analysis and as the discussion context representing the state-of-the-art aspect of right to the city in the context of an emerging country. Two potential misconceptions through the action of right to the city were identified: first, the concept of right to the city has the potential to infringe the centrality of power, which both citizens and the authority have to make clear; second, the lack of a sign of contribution from citizens poses a severe challenge to build a co-created urban space for all. This paper contributes to removing a blind spot—the possible wrong to the right to the city—and provides ideas to achieve authentic citizen participation.