This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Innovation management of educational institutions as agents of change and development of entrepreneurial competencies is a focus of attention entering the volatility, uncertainty, complexity and ambiguity (VUCA) era in Indonesia because higher education is recognized as a locus for the development of innovation, science, technology, and art. The purpose of this article is to understand the role of educational institutions, especially Muhammadiyah University (UNISMUH) in Makassar, in managing innovation and developing entrepreneurship competencies as agents of change. The descriptive-qualitative research method with a phenomenological approach is applied in collecting data to be processed and analyzed using an interactive model. The results of the study found that creativity, basic values, and strategic value orientations of innovation and entrepreneurial competency development based on Muhammadiyah higher education institutions (HEIs) in Makassar through a knowledge management approach (KMA) have raised the image of HEI as agents of change and innovation in the local government context. The application of KMA through the process of knowledge creation in educational innovation and entrepreneurship programs is an integral part of the Independent Learning Independent Campus (Merdeka Belajar Kampus Merdeka — MBKM) program which is encouraged nationally.

Keywords: Innovation Management, Educational Institutions, Entrepreneurship, Competitive Advantage, Knowledge Creation

Authors' individual contribution: Conceptualization — J.B.; Methodology — J.B., H.A.G., and I.; Formal Analysis — J.B. and H.A.G.; Investigation — H.A. and I.; Resources — H.A.; Writing — Original Draft — J.B., I., and M.G.; Writing — Review & Editing — H.A.G.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: A21, O2

Received: 22.05.2023
Accepted: 05.08.2024
Published online: 07.08.2024

How to cite this paper: Basra, J., Gani, H. A., Akib, H., Islahuddin, & Guntur, M. (2024). Innovation management of higher education institutions: A study of entrepreneurial competence development and further governance. Corporate Governance and Organizational Behavior Review, 8(3), 19–28. https://doi.org/10.22495/cgobrv8i3p2

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

While earnings manipulation has a broad literature in the private sector, there is a lack of research on this topic in the public sector. This paper aims to explore the level of earnings management in Spanish provincial councils. The use of accrual accounting may be viewed negatively by stakeholders such as the central government, opposition parties, and citizens. The public choice theory highlights the conflicting interests of politicians seeking re-election and citizens aiming to maximize their welfare, leading to potential manipulation of earnings. Discretionary accruals are used as a proxy for earnings management in this study. Additionally, the impact of financial sustainability measures on earnings management is examined. The analysis covers the period from 2017 to 2020 and reveals how certain financial sustainability ratios and pre-election years can influence the extent of earnings manipulation. This paper contributes to the existing literature on earnings management in local governments by examining the connection between financial sustainability indicators and this behavior. Specifically, it focuses on the relationship between budget vulnerability and sustainability, and their influence on the magnitude of discretionary accruals.

Keywords: Earnings Management, Financial Sustainability, Spanish Provincial Councils, Discretionary Accruals, Public Choice Theory

Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

Declaration of conflicting interests: The Author declares that there is no conflict of interest.

JEL Classification: H72, H83, M41, M48

Received: 13.05.2024
Accepted: 26.07.2024
Published online: 30.07.2024

How to cite this paper: Ricapito, F. P. (2024). Financial sustainability and earnings manipulation: Evidence from Spanish provincial councils. Corporate Governance and Organizational Behavior Review, 8(3), 8–18. https://doi.org/10.22495/cgobrv8i3p1

This work is licensed under a Creative Commons Attribution 4.0 International License.

This issue of the journal Corporate Governance and Organizational Behavior Review was published on July 22, 2024.

By clicking the button "Download This Article" you will gain direct access to the Editorial of the issue.

How to cite: Montera, R. (2024). Editorial: Sustainability, digitalization, performance: What reflections on corporate governance and organizational behavior? [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 253–255. https://doi.org/10.22495/cgobrv8i2sieditorial

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study looked into the mediating effect of work-life balance on the relationship between financial well-being and intention to leave. Additionally, the possibility of job sector moderating was investigated. The millennial workforce from Philippine public and private organizations makes up the respondents. The study adopted a quantitative methodology. Respondents were given the adopted instrument, which was utilized to quantify the responses. Purposive sampling was used in the selection of the respondents. The results showed that there were notable relationships between work-life balance and financial well-being, as well as between work-life balance and turnover intention. The results were consistent with the findings of Kundnani and Mehta (2015) showing that stress caused due to financial obligations is negatively related to work-life balance. Also, financially unstable employees are more likely to seek new job opportunities. Moreover, work-life balance was found to partially mediate between financial well-being and turnover intention and is supported by the study of Lestari and Margaretha (2021). Nevertheless, it was discovered that the moderating influence of the employment sector on the correlations between the variables was not statistically significant. In light of the study's findings, conclusions were reached and suggestions for resolving the problems were made.

Keywords: Work-Life Balance, Financial Well-Being, Turnover Intention, Work Sector, PLS-SEM

Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

Declaration of conflicting interests: The Author declares that there is no conflict of interest.

JEL Classification: M00, M12, M5, M54

Received: 12.02.2024
Accepted: 12.07.2024
Published online: 17.07.2024

How to cite this paper: Ponio, J. C. (2024). The mediating role of work-life balance in the relationship between financial well-being and turnover intention of millennial employees: An organizational behavior outlook [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 388–399. https://doi.org/10.22495/cgobrv8i2sip13

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Abstract

This study examines the impact of corporate governance on firm performance within listed technology corporations in the Greater Bay Area (GBA) of China, particularly in Hong Kong and Shenzhen. It employs data from the Hang Seng TECH Index and the SME-ChiNext Tech 100 Index covering the period 2016 to 2022 to assess the influence of corporate governance on crucial financial performance metrics such as return on equity (ROE), return on assets (ROA), and Tobin's Q. Despite incorporating five control variables to account for extraneous factors, the analysis reveals no significant correlation between corporate governance practices and the operational or financial outcomes of these companies. Notably, the governance level is recorded at 47.2 percent, underscoring a unique regional governance context. This research enhances understanding of corporate governance's role in the technology sector, echoing the findings of Alzubi and Bani-Hani (2021) on capital structure and Ulfah et al. (2022) onboard structure and earnings management. The insights garnered are particularly valuable for policymakers and investors navigating the dynamic economic landscape of the GBA.

Keywords: Greater Bay Area (GBA) of China, Corporate Governance, Firm Performance, Agency Theory, China's Corporate Governance Code, China Securities Regulatory Commission (CSRC), Corporate Governance Code and Corporate Governance Report (Code), Technology Industry

Authors' individual contribution: Conceptualization — P.C.W.Y.; Methodology — P.C.W.Y. and T.T.K.Y.; Validation — P.C.W.Y. and T.T.K.Y.; Formal Analysis — P.C.W.Y. and T.T.K.Y.; Investigation — P.C.W.Y. and T.T.K.Y.; Writing — Original Draft — P.C.W.Y. and E.P.; Writing — Review & Editing — P.C.W.Y. and E.P.; Visualization — P.C.W.Y. and E.P.; Supervision — P.C.W.Y.; Project Administration — P.C.W.Y. and E.P.; Funding Acquisition — P.C.W.Y.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G32, G34, K33, K42, L25, M41, M42

Received: 16.01.2024
Accepted: 10.07.2024
Published online: 12.07.2024

How to cite this paper: Yip, P. C. W., Pang, E., & Yu, T. T. K. (2024). Corporate governance practices and firm performance in the technology sector [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 377–387. https://doi.org/10.22495/cgobrv8i2sip12

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

In an economic crisis, entrepreneurial marketing (EM) offers a natural, albeit expensive, way to boost the competitiveness of the small and medium-sized enterprises (SMEs) sector (Majovski & Davitkovska, 2017). This paper investigates whether EM dimensions have a significant effect on the market performance of Zimbabwean SMEs in the small-scale retail sector. A quantitative research methodology was conducted in Chegutu, Mashonaland West province in Zimbabwe. The study adopted a cross-sectional survey design that collected data from 260 owners/managers through self-administered, standardised questionnaires. Data were analysed using WarpPLS 7.0 software. The study ran a structural equation model (SEM) to determine the influence of opportunity vigilance, customer centricity, value creation and risk management on market performance. The study found that opportunity vigilance, risk management, customer centricity and value creation significantly contribute to the market performance of resource-constraint firms such as small-scale retailers. The study concludes that EM determines market performance in dynamic environments such as the COVID-19 pandemic. Further, the study found opportunity vigilance and value creation to have the most significant influence (β = 0.37 and β = 0.22, respectively) on market performance. Therefore, the study concludes that opportunity vigilance and value creation are the most important EM dimensions in small-scale retailers. Small-scale retailers must actively seek opportunities through continuous market sensing and orientation. Further studies could explore this topic in different contexts using actual market performance data and a large sample size.

Keywords: Customer-Centric Innovation, Entrepreneurial Marketing, Market Performance, Opportunity Vigilance, Value Creation, Risk Management, Zimbabwe

Authors' individual contribution: Conceptualization — M.M.; Methodology — M.A.P. and M.C.; Formal Analysis — M.M. and M.C.; Investigation — M.M. and M.C.; Writing — Original Draft — M.M. and M.A.P.; Writing — Review & Editing — M.A.P. and M.C.; Visualization — M.A.P. and M.C.; Supervision — M.M. and M.A.P.; Project Administration — M.A.P.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M1, M3, M30

Received: 04.07.2023
Accepted: 24.06.2024
Published online: 28.06.2024

How to cite this paper: Mashingaidze, M., Phiri, M. A., & Chinakidzwa, M. (2024). Entrepreneurial marketing and market performance implications for small-scale retailers: Organizational behavior in a developing economy [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 366–376. https://doi.org/10.22495/cgobrv8i2sip11

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

In the present era, leadership and organizational culture contribute significantly to innovative behaviour. The present paper predicts the impact of leadership on innovative behaviour directly and indirectly through organizational culture in Egypt's construction industry, targeting project managers. The researchers followed the domain researchers like Zheng et al. (2019), and Zhao and Sun (2024) to develop the conceptualization of the study. The researchers applied quantitative methods, where the data were collected using a survey questionnaire with a convenience sample technique. Finally, the study derived the results based on 336 valid cases. The results demonstrate a positive effect of transformational and transactional leadership on organizational culture and innovative behaviour. On the other hand, the organizational culture negatively affects innovative behaviour. Finally, the organizational culture mediates the connection between transformational, transactional leadership and innovative behaviour. The findings would navigate and mitigate challenges arising from the connection between organizational culture and innovative behaviour by establishing innovative capabilities platforms that contribute to an inclusive consideration of the intricate interconnections between leadership, organizational culture, and innovation in the construction sector. Finally, the study's findings would enrich the depth of the literature by adding more empirical evidence from a developing context.

Keywords: Transactional Leadership, Transformational Leadership, Organizational Culture, Innovative Behaviour, Construction Industry, Project Managers

Authors' individual contribution: Conceptualization — N.A.A.A.; Methodology — N.A.A.A. and B.A.S.; Software — B.A.S.; Validation — N.A.A.A.; Formal Analysis — B.A.S.; Investigation — N.A.A.A. and B.A.S.; Resources — N.A.A.A.; Data Curation — N.A.A.A. and B.A.S.; Writing — N.A.A.A. and B.A.S.; Visualization — N.A.A.A.; Supervision — N.A.A.A.; Project Administration — N.A.A.A.; Funding Acquisition — N.A.A.A.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: L1, L2, L6, O3, Q5

Received: 22.01.2024
Accepted: 20.06.2024
Published online: 25.06.2024

How to cite this paper: Abdelwahed, N. A. A., & Soomro, B. A. (2024). The predictive power of leadership towards innovative behaviour: Bridging role of organizational culture [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 355–365. https://doi.org/10.22495/cgobrv8i2sip10

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study examines the intricate relationship between investment in research, development, and innovation (RDI) and a nation's gross domestic product (GDP), with a specific focus on understanding how technical and vocational education and training (TVET) performance moderates this association. Utilizing panel data analysis, the research investigates the direct and interactive effects of RDI expenditure and TVET performance on GDP across various national contexts. While the direct impact of RDI on GDP is not statistically significant, the findings illuminate a moderated relationship wherein TVET performance serves as the interaction coefficient. Notably, countries with improved TVET performance demonstrate a significant positive correlation between RDI expenditure and GDP, highlighting the pivotal role of TVET in enhancing the effectiveness of RDI investment for economic progress. This investigation contributes to a deeper understanding of the nuanced interplay among education, innovation, and economic growth, emphasizing the strategic importance of TVET in reinforcing the efficacy of RDI policies for fostering economic advancement. By shedding light on these dynamics, the study provides valuable insights for policymakers, educators, and researchers aiming to design evidence-based strategies for sustainable economic development (Smith & Brown, 2020).

Keywords: Research, Development, and Innovation (RDI), Technical and Vocational Education and Training (TVET), Economic Growth, Moderating Effects, Gross Domestic Product (GDP), Panel Data Analysis, Education Policy, Human Capital Development, Innovation Policies, Economic Development

Authors' individual contribution: Conceptualization — D.C.D., M.D., and S.C.; Methodology — D.C.D., M.D., and S.C.; Software — D.C.D., M.D., and S.C.; Validation — D.C.D., M.D., and S.C.; Formal Analysis — D.C.D., M.D., and S.C.; Investigation — D.C.D., M.D., and S.C.; Resources — D.C.D., M.D., and S.C.; Data Curation — D.C.D., M.D., and S.C.; Writing — D.C.D., M.D., and S.C.; Visualization — D.C.D., M.D., and S.C.; Supervision — D.C.D., M.D., and S.C.; Project Administration — D.C.D., M.D., and S.C.; Funding Acquisition — D.C.D., M.D., and S.C.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: C01, C51, D04, O11, O33, O57, O38

Received: 10.01.2024
Accepted: 17.06.2024
Published online: 19.06.2024

How to cite this paper: Diotay, D. C., Doblas, M., & Chellakan, S. (2024). Organizing technical and vocational education and training moderation: Research, development, and innovation investment impact on GDP [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 343–354. https://doi.org/10.22495/cgobrv8i2sip9

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This research identifies trends in artificial intelligence (AI) in auditing and fraud detection using a combination of two methods: a bibliometric and a systematic review of AI trends in auditing in fraud detection. This research develops a bibliometric analysis of 1,348 papers on “fraud”, “auditing”, and “artificial intelligence” from 1986 to 2022. The results provide a robust set of information for in-depth research on AI trends in auditing and security detection. They not only demonstrate that there is growing academic interest in the research topic of fraud but also show clear evidence that the words “fraud”, “crime”, and “fraud detection” were the most cited, generating a great impact in the literature and developing concern with the topic. Our analysis suggests that the application of AI allows for greater facilitation of procedures to combat fraud and irregularities in the field of criminal justice and fundamental rights. Most technological changes increase ethical motivations to deter fraud, and these changes will lead to a long-term decrease in the incidence of fraud (Karpoff, 2021). This research contributes to AI valuing in audit procedures to detect and prevent fraud and simultaneously mitigate it. It also contributes to the literature, highlighting trends in AI, auditing and fraud detection, thereby enabling the development of professional judgment on the topic and providing direction for future investigations.

Keywords: Bibliometric Analysis, Artificial Intelligence, Audit, Fraud, Crime

Authors' individual contribution: Conceptualization — S.R., J.A.P.-L., and R.A.; Methodology — S.R.; Software — S.R.; Validation — J.A.P.-L. and R.A.; Formal Analysis — S.R., J.A.P.-L., and R.A.; Investigation — S.R., J.A.P.-L., and R.A.; Resources — S.R. and R.A.; Data Curation — S.R.; Writing — Original Draft — S.R., J.A.P.-L., and R.A.; Writing — Review & Editing — J.A.P.-L. and R.A.; Visualization — S.R. and R.A.; Supervision — J.A.P.-L. and R.A.; Project Administration — S.R. and R.A.; Funding Acquisition — R.A.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M4, M42

Received: 25.01.2024
Accepted: 11.06.2024
Published online: 14.06.2024

How to cite this paper: Ramos, S., Perez-Lopez, J. A., & Abreu, R. (2024). Bibliometric analysis of artificial intelligence trends in auditing and fraud detection [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 330–342. https://doi.org/10.22495/cgobrv8i2sip8

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This research primarily focuses on assessing the impact of digital skills on the future career decisions of young rural laborers, a group typically at a disadvantage concerning skills and professional qualifications when compared to their urban counterparts. To conduct this study, a probit probability regression model was employed, and data was collected through a survey involving 398 young rural laborers from the Northern Midlands and Mountains region of Vietnam. The findings of this study unequivocally illustrate the multifaceted influence of specific digital skills on decisions related to self-employment. Digital operational skills and digital creative skills were found to be associated with the choice of formal, wage-earning employment, whereas digital social skills correlated with a higher likelihood of pursuing self-employment. This highlights the imperative need to establish specific and diverse policies to cater to the distinct requirements of various labor market segments. Furthermore, in light of the currently limited digital skill levels, laborers should place particular emphasis on enhancing their skill sets to ensure their ability to seek or maintain employment with competitive incomes or to prepare for entrepreneurial opportunities. It is equally important to scrutinize social safety policies designed for self-employed laborers to guarantee the sustainability of the self-employment model.

Keywords: Digital Skills, Intentions, Self-Employment, Youth Labor, Rural Areas, Northern Midlands and Mountains Region

Authors' individual contribution: Conceptualization — M.H.H. and N.T.N.; Methodology — M.D.T. and P.T.D.; Writing — N.T.N., V.K.P., and T.H.L.V.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: D91, J24, J42, O33

Received: 30.10.2023
Accepted: 10.06.2024
Published online: 12.06.2024

How to cite this paper: Hoang, M. H., Nguyen, N. T., Tran, M. D., Dang, P. T., Pham, V. K., & Vo, T. H. L. (2024). The role of digital skills in the self-employment intentions of young rural labor [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 321–329. https://doi.org/10.22495/cgobrv8i2sip7

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Using social media via electronic devices and Internet connection has become a part of life in the current day. This is altering how individuals look for information to satisfy their requirements. These modifications affect marketing activities and styles. The marketing strategy becomes simpler, and product options adjust to client wants. Social media platforms provide network connectivity that allows organizations and consumers to participate in marketing and sales activities in online communities. Using social media leads to broad social bonds and builds an environment that can influence consumer engagement. Through social media networks, online stores increase product sales and have an impact on improving small and medium enterprises (SMEs) performance. However, some studies found that social media did not cause customers to return to shop at the same online store. Therefore, this study proposes using social media mediated by the value of social commerce services. We tested this research on 215 SMEs in Indonesia who conduct online promotions and sales using social media. The goal is to analyse the benefits of using social media and the intention to buy back at the same online store to improve the performance of SMEs. Statistical analysis is based on data collected through survey questionnaires using the partial least square (PLS) method to test hypotheses.

Keywords: Repurchase Intentions, Service Quality, SMEs, Social Commerce

Authors' individual contribution: Conceptualization — A.R.B., S.M.S., and A.I.A.; Methodology — A.R.B., S.M.S., and A.I.A.; Investigation — A.R.B., S.M.S., and A.I.A.; Resources — A.R.B., S.M.S., and A.I.A.; Writing — A.R.B., S.M.S., and A.I.A.; Supervision — A.R.B.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M31, L2, L81, L82

Received: 17.07.2023
Accepted: 05.06.2024
Published online: 10.06.2024

How to cite this paper: Banjarnahor, A. R., Setyawati, S. M., & Anggraeni, A. I. (2024). Staying competitive in the era of digital technology: The importance of using social media [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 308–320. https://doi.org/10.22495/cgobrv8i2sip6

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Several empirical studies have evaluated financial inclusion (FI) at the national level globally. However, limited research exists on household-level FI in Northeast India using a standardized index. This study uses primary data collected from rural households in the Barak Valley region of Assam to assess the level of FI and identify its determinants. the Composite Financial Inclusion Index (CFII) is constructed using multiple dimensions like availability, usage, and quality as prescribed by the Reserve Bank of India (RBI). Binary variables are used to represent qualitative information for the construction of CFII and living standards. A logistic-transformed linear regression model is utilized to identify the key factors that drive FI among rural households. The study found that the level of FI among select rural households is low compared to the national average figure reported by RBI in 2022. The study further identifies income, education, standard of living, and profession as significant determinants of FI among rural households. However, demographic variables like religion have no impact on FI. Policymakers and regulators could use this finding to develop tailored policies. The limited number of household surveys conducted in a small geographical area of the region restricts the generalization of these findings.

Keywords: Financial Inclusion, Living Standard, Income, Barak Valley, Assam, Primary Data

Authors' individual contribution: Conceptualization — P.D. and B.P.; Methodology — P.D. and B.P.; Software — P.D.; Formal Analysis — P.D. and B.P.; Writing — P.D. and B.P.; Visualization — P.D. and B.P.; Supervision — P.D.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G2, G20, G21, G32

Received: 10.01.2024
Accepted: 04.06.2024
Published online: 07.06.2024

How to cite this paper: Debnath, P., & Paul, B. (2024). Status and determinants of financial inclusion among rural households: An empirical analysis [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 295–307. https://doi.org/10.22495/cgobrv8i2sip5

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

It is widely acknowledged that workplace incivility (WI) is a serious issue that negatively affects employee performance (EP). This study investigated whether psychological empowerment (PE) mediated the link between employees' task performance (TP) and co-worker incivility (CI). The study adopted a cross-sectional survey design, with a population of 307 employees of two ministries in Delta State, Nigeria. Using Yamane's (1973) formula, 186 was determined as the sample size. After a week, 145 copies of the questionnaires were fully completed and retrieved. Hypotheses were tested using structural equation modeling (SEM). The results showed that while CI was positive and significantly related to PE (β = 0.561, p < 0.05), it was negative and significantly related to TP (β = -0.422, p < 0.05). PE was positive and significantly related to TP (β = 0.133, p < 0.05). Moreover, a partial mediating role for PE was observed in the relationship between TP and CI. Based on these findings, it was recommended that the Delta State Civil Service Commission should put in place policies that will mitigate the occurrence of WI as it adversely affects EP. In addition, employees should be empowered psychologically to enable them to manage the detrimental effects of WI.

Keywords: Incivility, Employee Performance, Empowering Workers, Structural Equation Modeling

Authors' individual contribution: Conceptualization — E.E.A.; Methodology — E.E.A. and F.I.; Validation — M.I. and F.I.; Formal Analysis — E.E.A., M.I., and F.I.; Resources — E.E.A., M.I., and F.I.; Writing — Review & Editing — E.E.A., M.I., and F.I.; Supervision — E.E.A. and M.I.; Project Administration — E.E.A. and F.I.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M10, M12

Received: 25.01.2024
Accepted: 31.05.2024
Published online: 04.06.2024

How to cite this paper: Aruoren, E. E., Igemohia, M., & Igemohia, F. (2024). Co-worker incivility and task performance: The mediating effect of psychological empowerment [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 285–294. https://doi.org/10.22495/cgobrv8i2sip4

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The study aims to apply the fuzzy analytic hierarchy process (FAHP) method to evaluate the priority of factors that constitute employee engagement with hotels. The theoretical review introduced and modeled five factors and 21 indicators. A pairwise comparison survey was designed and sent to experts, including university scientists, leaders of state management agencies in charge of tourism, and leaders of hotels. The research results show that the job characteristics factor is ranked as the first, the second factor is the working environment, the third factor is salary and welfare, the fourth factor is direct management, and the last ranking factor is the employee's personality. Twenty-one indicators belonging to five factors were ranked through Liou and Wang's (1992) method; the results showed that they ranked in the first three positions and had the most influence on hotel employee engagement as rated by experts, including recognizing employee efforts ranked first; the second factor is working together to achieve a common goal, and meaningful and purposive are ranked as the third factor. Meanwhile, the three factors with the lowest rankings, skills requirement, are ranked 19, the 20th place belongs to full facility, and the last place belongs to the sociable, enthusiastic, and friendly.

Keywords: Employee Engagement, Hotel Industry, Fuzzy AHP

Authors' individual contribution: Conceptualization — P.T.T.V.; Methodology — Q.V.N.; Resources — L.M.H. and Q.V.N.; Investigation — L.M.H.; Writing — P.T.T.V., L.M.H., and Q.V.N.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M10, M54, N35, O15, Z30

Received: 06.09.2023
Accepted: 30.05.2024
Published online: 03.06.2024

How to cite this paper: Van, P. T. T., Hien, L. M., & Nguyen, Q. V. (2024). Determinants of employee engagement in the hotel industry: An application of fuzzy analytic hierarchy process approach [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 276–284. https://doi.org/10.22495/cgobrv8i2sip3

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study examines the influence of eco-conscious transformational leadership and organizational culture on environmental outcomes in the context of East Java's small and medium-sized enterprise (SME) industry. It investigates the mediating factors of green human resource management (green HRM) and sustainable innovation. The research methodology employs an explanatory approach to understand the relationships among these variables. The study's target population consists of all registered SMEs in East Java, as recorded by the Provincial Office of Cooperatives and SMEs. These entities include various legal statuses in terms of ownership (PT/CV/UD/Foundation), and there are a total of 862,450 business entities. To determine an appropriate sample size, the study utilizes Slovin's formula, resulting in a sample size of 400 entities. The research adopts a stratified cluster random sampling method for data collection and employs structural equation modeling (SEM) for data analysis. The findings of the study suggest that eco-conscious transformative leadership has a positive impact on green HRM, green innovation, and environmental outcomes. Similarly, organizational culture was found to influence green HRM and green innovation. Additionally, both green HRM and green innovation were positively associated with environmental performance. However, the relationship between organizational culture and environmental performance was found to be insignificant.

Keywords: Green Transformational Leadership, Organizational Culture, Environmental Performance, Green Human Resource Management, Green Innovation, SMEs

Authors' individual contribution: Conceptualization — F.P.; Methodology — F.P.; Software — F.P.; Validation — S.R.; Formal Analysis — S.R.; Investigation — I.D.K.R.A.; Resources — I.D.K.R.A.; Writing — Original Draft — I.D.K.R.A.; Writing — Review & Editing — F.P.; Visualization — F.P.; Supervision — S.R.; Project Administration — I.D.K.R.A.; Funding Acquisition — F.P.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M12, M14, Q55, Q56, L25

Received: 07.07.2023
Accepted: 27.05.2024
Published online: 29.05.2024

How to cite this paper: Purwanto, F., Riyadi, S., & Ardiana, I. D. K. R. (2024). Green transformational leadership and organizational culture on environmental performance [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 265–275. https://doi.org/10.22495/cgobrv8i2sip2

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Abstract

Although financial inclusion practices have been widely applied by Islamic banking institutions, the testing of factors affecting Islamic financial inclusion (IFI) is still limited. This study analyses the connections between financial literacy, social philanthropy functions, and IFI. The study sample includes 56 Islamic banks listed on the Indonesia Stock Exchange (IDX) during the 2015 to 2021 period. This study measures Islamic corporate social responsibility (CSR) as viewed based on two approaches: financial literacy and social philanthropy functions. Multivariate regression analyses are utilised for analysing the data and testing the hypotheses. The results showcase that financial literacy does not positively influence financial inclusion; by contrast, social philanthropy has both a positive and significant effect on financial inclusion. This study contributes to the existing literature by providing insights into the influence of Islamic CSR as a means of encouraging IFI. The managerial implications of these results may guide decision-makers, particularly governments and financial institutions when drafting regulations to consider the overall effectiveness of Islamic CSR in promoting improved Islamic financial literacy and inclusiveness within Indonesia.

Keywords: Financial Literacy, Social Philanthropy, Islamic, Corporate Social Responsibility, Financial Inclusion

Authors' individual contribution: Conceptualization — A.S. and F.F.; Methodology — A.S. and F.F.; Software — A.S. and F.F.; Validation — F.F.; Formal Analysis — A.S. and F.F.; Investigation — A.S. and F.F.; Resources — A.S. and F.F.; Data Curation — A.S.; Writing — Original Draft — A.S. and F.F.; Writing — Review & Editing — A.S. and F.F.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M14, M21, O16, P46

Received: 10.05.2023
Accepted: 24.05.2024
Published online: 28.05.2024

How to cite this paper: Setiawan, A., & Faisal, F. (2024). The effect of financial literacy and social philanthropy functions on Islamic financial inclusion practices [Special issue]. Corporate Governance and Organizational Behavior Review, 8(2), 257–264. https://doi.org/10.22495/cgobrv8i2sip1

This work is licensed under a Creative Commons Attribution 4.0 International License.

This issue of the journal Corporate Governance and Organizational Behavior Review was published on May 23, 2024.

By clicking the button "Download This Article" you will gain direct access to the Editorial of the issue.

How to cite: Galavotti, I., & D'Este, C. (2024). Editorial: “In the middle of difficulty lies opportunity”: How transformative leadership, digitalization, and CSR are reshaping the drivers of competitive advantage. Corporate Governance and Organizational Behavior Review, 8(2), 4–5. https://doi.org/10.22495/cgobrv8i2editorial

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Family small and medium-sized enterprises (SMEs) represent a peculiar context for investigating digitalization since the vital link between the family and the business turns into distinctive approaches to innovation relative to nonfamily firms. Although extant literature acknowledges that all firms are increasingly required to respond to the challenges of the digital economy, the current knowledge about how family SMEs pursue digital innovation and how it impacts the organization is still limited. Similarly, understanding if and how succession plays a role in innovation and digital change development in family firms is a topic that needs further investigation. A qualitative study of six Italian family SMEs currently undergoing their digitalization journeys detected three types of digitalization (molt, turmoil, and clear-cut) that are deeply connected with different succession experiences, different levels of business family support, and various levels of strategic planning. The findings highlight the central role of succession and intergenerational dialogue in fostering digitalization in family firms. The paper contributes to the general literature about digital innovation in family SMEs and mainly speaks to that literature focused on the relationship between technological innovation and succession, offering new and deeper insights into the relationship between the family, the person who is in charge of managing digitalization in these firms and the whole digitalization process. Contributions to practice are also outlined: the three types of digitalization represent a valuable tool to sustain consultants and family firms' owners in digitalizing these organizations.

Keywords: Digitalization, SMEs, Succession, Family Firms, Socio-Emotional Wealth (SEW), Innovation

Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

Declaration of conflicting interests: The Author declares that there is no conflict of interest.

JEL Classification: M10, M12, O31

Received: 12.10.2023
Accepted: 14.05.2024
Published online: 17.05.2024

How to cite this paper: Ricciardi, A. (2024). Digitalization of small and medium-sized family enterprises: The key role of succession. Governance and Organizational Behavior Review, 8(2), 232–245. https://doi.org/10.22495/cgobrv8i2p22

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This paper addresses how managers react to attainment discrepancies in their firms' performance. Scholars have generally argued that only when performance drops below a predetermined aspiration level firms present a search and change behavior in order to fix this dropping performance. In particular, prior research assumes that organizations compare their performance against preset aspiration levels proceeding from their peers' performance or their own performance in prior years when determining the urgency of engaging in organizational change. However, empirical evidence on this issue is ambiguous and inconclusive. We tackle this puzzle by studying the executives' complacency (or cognitive interpretations) with objective results of the firm to determine when the company will decide to change and the magnitude of those changes. Using a sample of 137 medium-sized firms, we do find that the combination of objective results with the managerial perception of them, allows us to obtain a better understanding of the performance feedback literature. Thus, organizational change will be (only) enhanced in front of low managerial levels of complacency with organizational results, disregarding the sign of the objective performance feedback obtained by the firm. Moreover, in our research, we go one step further in analyzing several executives' characteristics that may affect this managerial complacency.

Keywords: Complacency with Firm Results, Performance Feedback, Intended Change, Perceptions

Authors' individual contribution: Conceptualization — J.V. and A.E.-E.; Methodology — J.V. and A.E.-E.; Validation — J.V.; Formal Analysis — J.V. and C.D.; Investigation — A.E.-E.; Data Curation — J.V. and C.D.; Writing — J.V., A.E.-E., and C.D.; Supervision — A.E.-E.; Project Administration — A.E.-E.; Funding Acquisition — A.E.-E.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: J53, J71, J83

Received: 10.08.2023
Accepted: 13.05.2024
Published online: 16.05.2024

How to cite this paper: Villagrasa, J., Escribá-Esteve, A., & Donaldson, C. (2024). How can complacency mold managerial decisions? The role of perceptions in strategic decision-making. Corporate Governance and Organizational Behavior Review, 8(2), 212–231. https://doi.org/10.22495/cgobrv8i2p21

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Abstract

The study aims to measure the impact of some variables, i.e, characteristics of work on employee performance, organizational culture on employee performance, quality of interaction between supervisor and subordinates on performance, job satisfaction with employee performance, characteristics of work on job satisfaction, organizational culture on job satisfaction, and quality of interaction between superiors and subordinates on job satisfaction at the Mandailing Natal Transportation Office. In fact, from the perspective of management theory, organizational culture can affect worker job satisfaction directly (Tsang & Nguyen, 2023). The point of view used in this study is the associations' point of view. In total, 31 civil servants participated in the research, and the Government Employees with Employment Agreements (Pegawai Pemerintah dengan Perjanjian Kerja — P3K) had 42 people who worked for more than five years at the Mandailing Natal Transportation Office. Meanwhile, 73 people took criteria to remove the notes and used samples. In this study, the data collection technique used questionnaire techniques. The data analysis techniques in this study use trajectory analysis, partial least squares (PLS), and hypotheses testing. The results of the first and second hypotheses recognized the characteristics and organizational culture of the Mandailing Natal Transportation Office. Third, the Mandailing Natal Transportation Office recognized the quality of interaction between leader and subordinates in terms of activity and satisfaction.

Keywords: Work, Organizational Culture, Interaction, Performance, Influence, Characteristics

Authors' individual contribution: Conceptualization — R.S.; Methodology — R.S.; Investigation — R.S. and A.L.; Resources — R.S. and A.L.; Writing — A.L.; Supervision — R.S.; Funding Acquisition — A.L.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M14, P47, D23, J54, J62

Received: 02.08.2023
Accepted: 10.05.2024
Published online: 14.05.2024

How to cite this paper: Sabrina, R., & Linda, A. (2024). How the job characteristics and organizational culture influence employee job satisfaction. Corporate Governance and Organizational Behavior Review, 8(2), 201–211. https://doi.org/10.22495/cgobrv8i2p20

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Impression management (IM) is a process where individuals consciously or unconsciously control the information, behaviors, and expressions they present to others. Studies on IM that are based on social role theory have mostly focused on gender roles. However, there is a growing recognition of the need to expand social role research beyond traditional gender roles (Anglin et al., 2022). This study aims to investigate the influence of various societal roles, including gender, age, occupation, and education, on IM strategies among Jordanian public sector employees within organizational contexts. Drawing upon social role theory and existing literature, this research seeks to explore how different social roles intersect and shape IM behaviors. Data were collected from 927 participants via an online questionnaire distributed through convenience sampling. Nonparametric analysis was employed, utilizing the Mann–Whitney U test and Kruskal–Wallis H test to analyze gender-based and other variables with three or more groups, respectively. The findings suggest that while gender, occupation, and educational background can impact IM, their influence is often overshadowed by the broader organizational context. This study contributes to the literature by expanding our understanding of IM beyond traditional gender roles and elucidating the complex interplay between societal roles and IM strategies.

Keywords: Impression Management, Social Role Theory, Gender Role, Public Sector, Mann–Whitney U Test, Kruskal–Wallis H Test

Authors' individual contribution: Conceptualization — W.E.; Methodology — N.M.S.; Software — N.M.S.; Validation — W.E.; Formal Analysis — N.M.S.; Investigation — W.E. and N.M.S.; Resources — W.E. and N.M.S.; Data Curation — N.M.S.; Writing — Original Draft — W.E.; Writing — Review & Editing — W.E.; Supervision — W.E.; Project Administration — W.E.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: J16, M14, M51, Z13, C83

Received: 11.12.2023
Accepted: 06.05.2024
Published online: 07.05.2024

How to cite this paper: Ensour, W., & Sarhan, N. M. (2024). Impression management strategies in accordance with social role theory. Corporate Governance and Organizational Behavior Review, 8(2), 191–200. https://doi.org/10.22495/cgobrv8i2p19

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to investigate the influence of organizational culture and shared leadership on work-family conflict (WFC) and employee job satisfaction, within the context of businesses in the Mekong Delta in Vietnam. A survey was conducted involving 592 employees, and linear structural equation modeling (SEM) was utilized for data analysis. With the exception of the negative impact of external orientation culture value and task-oriented leadership style on job satisfaction, the study revealed that organizational cultural values and shared leadership have a favorable impact on reducing WFC and enhancing employee job satisfaction. A noteworthy discovery from this research is that organizational cultural values and shared leadership style not only mitigate WFC but also foster higher employee job satisfaction. As a result, it is recommended that enterprises prioritize the development of organizational cultural values and shared leadership models to bolster job satisfaction, increase employee loyalty, and consequently, enhance overall firm performance.

Keywords: Organizational Culture, Shared Leadership, Work-Family Conflict, Job Satisfaction

Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

Declaration of conflicting interests: The Author declares that there is no conflict of interest.

JEL Classification: C2, L2, M1

Received: 14.11.2023
Accepted: 03.05.2024
Published online: 06.05.2024

How to cite this paper: Ho Dai, D. (2024). The influence of organizational culture and shared leadership on work-family conflict and employee job satisfaction. Corporate Governance and Organizational Behavior Review, 8(2), 179–190. https://doi.org/10.22495/cgobrv8i2p18

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study focuses on the relationship between leadership styles and employee performance within the framework of European small and medium enterprises (SMEs). The study conducted interviews with 50 leaders and employees of different SMEs to collect data and reach the findings. The study shows the mixed influence of leadership styles and contextual moderation through qualitative interviews of leaders and employees from various SMEs in Europe. It sheds a spotlight on the various styles of leadership that typify many European SMEs, such that transformational leadership dominates significantly. The sense of dedication and zeal encouraged by charismatic leaders prompts professionals to action. Transactional leadership, however, does facilitate task-oriented accomplishment but it adversely affects employee's vitality. The lack of common feedback on laissez-faire leadership highlights the essence of flexibility and considering the preferences of team members. Social psychological and other contextual aspects — organizational culture and the SME developmental stage — are, therefore, very important moderators of styles. With transformational leadership, innovative SMEs can thrive; transactional leadership might cause SMEs from regulated industries to grow fat on them. The preferential leadership according to the start-ups and the mature SMEs is different. Its implications for practice point out the importance of coherence with respect to the personality style of the leader concerning the context of the organization and the needs of employees.

Keywords: Impact of Leadership Styles, Leadership, Employee Performance, Small and Medium Enterprises (SMEs), Transactional Style, Transformational Style

Authors' individual contribution: Conceptualization — A.B., A.G., and Q.S.; Methodology — A.B. and Q.S.; Software — A.G.; Validation — A.B. and Q.S.; Formal Analysis — A.B. and Q.S.; Investigation — A.B., A.G., and Q.S.; Resources — A.B., A.G., and Q.S.; Data Curation — A.B., A.G., and Q.S.; Writing — Original Draft — A.B., A.G., and Q.S.; Writing — Review & Editing — A.B., A.G., and Q.S.; Supervision — A.B.; Project Administration — A.B., A.G., and Q.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M12, M52, M54

Received: 28.09.2023
Accepted: 30.04.2024
Published online: 03.05.2024

How to cite this paper: Berisha, A., Govori, A., & Sejdija, Q. (2024). Impact of leadership styles on employee performance in small and medium enterprises. Corporate Governance and Organizational Behavior Review, 8(2), 171–178. https://doi.org/10.22495/cgobrv8i2p17

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Abstract

The operational continuity of organizations, especially startups, is a significant concern for all stakeholders directly or indirectly involved with the company. Crises are typically unpredictable and abrupt, as seen in the recent COVID-19 crisis that disrupted the entire economy. Consequently, startups are required to be resilient in the face of environmental turbulence. Resilience is the ability to adapt a company's activity to adverse conditions while relying on innovation, diversity, flexibility and resilience (Norman, 2000). Among the substantial factors of resilience, innovation stands out. In this context, our research aims to understand the influence of innovation on the organizational resilience of startups during crises. Through an exploratory approach, data collection involves semi-structured interviews with 31 startups operating in various industries. Thematic content analysis highlights that managerial, technological, and social innovation enhance the organizational resilience of startups in times of crisis.

Keywords: Organizational Resilience, Resilience Factors, Innovation, Startups, Crises

Authors' individual contribution: Conceptualization — A.G., Y.E.J., S.B., and S.H.; Formal Analysis — A.G., Y.E.J., S.B., and S.H.; Investigation — A.G., Y.E.J., S.B., and S.H.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: L20, O32, O33

Received: 23.08.2023
Accepted: 29.04.2024
Published online: 01.05.2024

How to cite this paper: Guennoun, A., El Jamoussi, Y., Bourkane, S., & Habbani, S. (2024). The organizational resilience in startups through the lens of innovation. Corporate Governance and Organizational Behavior Review, 8(2), 164–170. https://doi.org/10.22495/cgobrv8i2p16

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The purpose of the study is to examine the effect of customs electronic business (CEB) on knowledge management (KM) and organizational performance (OP) in the Jordanian Customs Department (JCD), as well as to examine the effect of KM on OP. It also seeks to determine whether KM mediates the relationship between CEB and OP. A survey was conducted on 250 persons from the JCD. However, 230 questionnaires were retrieved, and 204 questionnaires were valid for statistical analysis. The partial least squares structural equation modelling (PLS-SEM) is used to evaluate and test the study model. According to the findings of this study, it is evident that CEB has a positive significant effect on OP and KM. The findings also showed that KM in the JCD mediates the association between CEB and OP.

Keywords: Customs Electronic Business, Organizational Performance, Knowledge Management, Jordanian Customs Department

Authors' individual contribution: The Author is responsible for all the contributions to the paper according to CRediT (Contributor Roles Taxonomy) standards.

Declaration of conflicting interests: The Author declares that there is no conflict of interest.

JEL Classification: M1, M5, M15

Received: 11.10.2023
Accepted: 26.04.2024
Published online: 29.04.2024

How to cite this paper: Al Khasabah, M. A. I. (2024). Nexus between customs electronic business and organizational performance: The mediating effect of knowledge management. Corporate Governance and Organizational Behavior Review, 8(2), 152–163. https://doi.org/10.22495/cgobrv8i2p15

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The paper aims to factor in the effect of tax compliance on small and medium-sized enterprises (SMEs) in Vietnam. For SMEs, tax compliance is a critical aspect of financial management. In an emerging market with a dramatically growing economy, Vietnam provides a wide range of opportunities for SMEs to thrive. The authors' 91 samples were collected from individuals specializing in accounting, auditing, and tax fields in some places in Vietnam. Efebera et al. (2004) applied an extension of the theory of planned behavior (TPB) model to demonstrate a positive relationship between equity perception, normative expectations, legal sanctions, and the intention to comply with tax regulations of individual taxpayers. We assess and analyze four factors including the perception of the utility of tax compliance, subjective norms, characteristics of tax policies, and economic environment affecting the tax compliance behavior of SMEs. The data analysis is carried out by using partial least squares structural equation modeling (PLS-SEM). The result shows that the perception of the utility of tax compliance, the characteristics of tax policies, and the economic environment have a positive and significant impact on tax compliance behavior. However, the research fails to test the influence of subjective norms on tax compliance behavior.

Keywords: Economic Environment, Perception, Tax Policies, Utility of Tax Compliance

Authors' individual contribution: Conceptualization — T.N.L.; Methodology — T.N.L. and D.D.N.; Software — T.N.L.; Validation — T.N.L.; Formal Analysis — D.D.N.; Investigation — T.N.L.; Resources — Q.N.N.; Data Curation — T.N.L. and D.D.N.; Writing — Original Draft — H.T.N.; Writing — Review & Editing — T.N.L. and D.D.N.; Visualization — D.D.N.; Supervision — D.D.N.; Project Administration — T.N.L.; Funding Acquisition — D.D.N.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: H2, H3, Q5

Received: 18.12.2023
Accepted: 23.04.2024
Published online: 26.04.2024

How to cite this paper: Le, T. N., Nguyen, D. D., Nguyen, Q. N., & Nguyen, H. T. (2024). Determinants tax compliance behavior of small and medium-sized enterprises. Corporate Governance and Organizational Behavior Review, 8(2), 144–151. https://doi.org/10.22495/cgobrv8i2p14

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study examines if there are variations among financial crisis models. It is intended to investigate whether it has the most significant level of accuracy in predicting potential corporate bankruptcies. This is a quantitative study; Secondary information from financial reports serves as the data source. The study population is public and non-public companies in the construction sector listed on the Indonesia Stock Exchange (IDX) for 2014–2020. In order to obtain a sample of eight businesses, targeted selection was used for sampling. The results of this study show that the conditions differ from those of financial distress models for public and non-public companies. For public companies, the most accurate models are Grover and Lavin's (2001), Karas and Srbová's (2019), Fulmer's (1984), and Ohlson's (1980) models proven to be 100 percent. In contrast, only Fulmer's model is entirely applicable to non-public companies. Forecast results and best-fit models can provide positive information or warnings for external and internal parties.

Keywords: Prediction Model, Financial Distress, Bankruptcy, Public Company, Non-Public Company

Authors' individual contribution: Conceptualization — Y.F. and A.I.; Methodology — Y.F., A.I., J.N.L., W.N., and F.R.; Resources — Y.F. and A.I.; Writing — Y.F., A.I., J.N.L., A.A., and W.N.; Supervision — Y.F. and A.I.; Funding Acquisition — Y.F., A.I., J.N.L., A.A., W.N., and F.R.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G23, M21, M41

Received: 30.01.2023
Accepted: 22.04.2024
Published online: 25.04.2024

How to cite this paper: Febbianti, Y., Irfan, A., Liyas, J. N., Novita, W., Asis, A., & Rahmi, F. (2024). Predicting financial distress of public and non-public construction sub-sector companies. Corporate Governance and Organizational Behavior Review, 8(2), 135–143. https://doi.org/10.22495/cgobrv8i2p13

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The purpose of this study is to investigate the impact of the combination of the unified theory of acceptance and use of technology (UTAUT) and perceived variable costs on the use of the Indonesian Financial Accounting Standard (Standar Akuntansi Keuangan — SAK) Online application by accountants, auditors and academics. And also, to determine how Indonesian accountants work in collaboration with the Indonesian Accountants Association (Ikatan Akuntan Indonesia — IAI) by distributing online questionnaires to accountants, auditors, and academics who have used and/or continue to use the SAK Online application. Data were analyzed using partial least square structural equation modeling (PLS-SEM) and a quantitative data collection method. According to the findings of this study, behavioral intention and facilitating conditions have a significant impact on use behavior; whereas performance expectations, social influences, and perceived cost have a significant impact on behavioral intention. Other factors, such as effort expectation and the conducive environment, have no discernible effect on behavioral intention. The findings of this study can be used effectively by IAI as a developer to determine various strategies for increasing the number of SAK Online users, and by companies/agencies as users to determine strategies for maximizing the use of SAK Online by employees/members.

Keywords: Theory of Planned Behavior, Unified Theory of Acceptance and Use of Technology, Perceived Cost, Online Financial Accounting Standards

Authors' individual contribution: Conceptualization — E.C., M., and D.L.W.; Investigation — O.R., F.K., and A.P.; Resources — E.C., S.F.P., and Y.T.P.; Writing — R.N. and M.N.Y.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G30, M40, O31

Received: 17.07.2023
Accepted: 19.04.2024
Published online: 23.04.2024

How to cite this paper: Candratio, E., Meiryani, Warganegara, D. L., Rombot, O., Kasenda, F., Purnomo, A., Persada, S. F., Prasetyo, Y. T., Nadlifatin, R., & Young, M. N. (2024). Exploring the application of online financial accounting standards: An UTAUT perspective. Corporate Governance and Organizational Behavior Review, 8(2), 124–134. https://doi.org/10.22495/cgobrv8i2p12

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The aim of this study is to look into the reliability and validity of the multidimensional Allen and Meyer's (1990) organizational commitment (OC) scale in a financial organization belonging to the public sector in Greece, as well as the relationship between the factors of the questionnaire. Using stratified random sampling, 205 employees were selected to participate in the survey, currently working in the aforementioned organization. The necessary ethical issues of participation in the research were observed. The reliability of the questionnaire was examined using Cronbach's alpha coefficient, while the validity was checked using factor analysis. Correlations were investigated using Spearman's coefficient. Results confirmed that affective, continuance and normative dimensions of commitment were statistically reliable and valid while measuring the levels of Greece's public sector OC with a statistically significant positive correlation between them. The findings are consistent with the results of previous studies that Allen and Meyer's (1990) OC scale is the most reliable, validated, well-established and widely used instrument which provides a true picture of the relationship between various dimensions and sub-dimensions of commitment (Khajuria & Khan, 2022).

Keywords: Organizational Commitment, Allen and Meyer's Measurement Scale, Construct Reliability, Construct Validity

Authors' individual contribution: Conceptualization — A.G.; Methodology — A.E. and A.G.; Formal Analysis — A.E. and A.G.; Writing — Original Draft — A.E. and A.G.; Writing — Review & Editing — A.E. and A.G.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: D23, D83, I32, J29, L32

Received: 21.11.2023
Accepted: 15.04.2024
Published online: 18.04.2024

How to cite this paper: Efthymiopoulos, A., & Goula, A. (2024). Measuring the reliability and validity of Allen and Meyer's organizational commitment scale in the public sector. Corporate Governance and Organizational Behavior Review, 8(2), 113–123. https://doi.org/10.22495/cgobrv8i2p11

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Abstract

Corporate governance is a major topic of debate among scholars from different parts of the world, but little has been empirically investigated on the impact of corporate governance on the discretionary work behaviour of employees in selected deposit money banks in Nigeria. Therefore, the purpose of this study is to examine the impact of corporate governance on the organizational citizenship behaviour of employees in deposit money banks. A cross-sectional survey design was used, which supports the use of questionnaire to collect data from the participants. Data were collected from 224 participants from 18 deposit money banks operating in south-east Nigeria. The study employed frequency distribution and linear regression to analyse respondents' profiles and research hypotheses. Results of the study revealed that corporate governance dimensions predicted organisational citizenship behaviour indicators. The practical significance of this study lies in the possibility of improving organizational citizenship behaviour in organizations by integrating the main recommendations of this study into the corporate governance of organizations. This study concludes that corporate governance (measured in terms of leadership quality, accountability, board size, board effectiveness, and board independence) influences and improves organizational citizenship behaviour that is driven by altruism, integrity, sportsmanship, courtesy, and civic virtue.

Keywords: Corporate Governance, Board Effectiveness, Board Size, Accountability, Organisational Citizenship Behaviour, Deposit Money Banks, Stakeholders' Theory

Authors' individual contribution: Conceptualization — F.O.E.; Methodology — C.O.I., M.F.I., and F.O.E.; Investigation — F.O.E., I.G.D., N.I.A., and G.O.O.; Resources — C.O.I., M.F.I, F.O.E., E.R.O., O.K.C., and F.B.; Writing — C.O.I. and F.O.E.; Supervision — M.F.I., L.A., N.O.B., and F.B.; Funding Acquisition — C.O.I., M.F.I., L.A., G.O.O., N.O.B., and F.B.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G21, L2, M1

Received: 22.05.2023
Accepted: 12.04.2024
Published online: 16.04.2024

How to cite this paper: Irem, C. O., Islam, M. F., Edeh, F. O., Okocha, E. R., Duruzor, I. G., Achilike, N. I., Adama, L., Colman, O. K., Onah, G. O., Benneth, N. O., & Balint, F. (2024). Promoting organisational citizenship behaviour through corporate governance. Corporate Governance and Organizational Behavior Review, 8(2), 103–112. https://doi.org/10.22495/cgobrv8i2p10

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Abstract

This study empirically examines the motives of Indian firms' managers to violate Generally Accepted Accounting Principles (GAAP) and engage in so-called fraudulent accounting. Managers' motivations for fraudulent accounting rather than profit adjustment are empirically analyzed using data from Indian-listed companies. The sample includes 91 firms and the period of study is March 2001 to March 2022. The tests were conducted using single and multiple variables by the empirical methods used in other studies on profit adjustment. In the case of single variables, the tests are the chi-square test of independence for dummy variables and the significance test of the difference between the mean and median for continuous variables. In the case of multiple variables, the sample firms with a dependent variable of 1 and the control firms with a dependent variable of 0 are analyzed using the logit model. The estimation is done by the robust covariance method. The findings indicate that firms that engage in fraudulent accounting are significantly worse off than other firms in terms of their financial position and operating results, have significantly higher financing needs, and significantly more frequently conduct initial public offerings (IPOs).

Keywords: Fraudulent Accounting, Profit Adjustment, Motivation/Pressure, Financing Needs, Initial Public Offerings

Authors' individual contribution: Conceptualization — A.A.A. and H.A.; Methodology — H.K. and A.K.; Software — A.I.; Validation — S.B.; Formal Analysis — A.K.; Investigation — S.B.; Resources — I.A.K.; Data Curation — S.B.; Writing — Original Draft — I.A.K.; Writing — Review & Editing — I.A.K.; Visualization — H.K.; Supervision — A.A.A. and H.A.; Project Administration — A.I.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: J24, M40, M41, M42

Received: 15.09.2023
Accepted: 05.04.2024
Published online: 10.04.2024

How to cite this paper: Alakkas, A. A., Alhumoudi, H., Khan, H., Imam, A., Khatoon, A., Bashir, S., & Khan, I. A. (2024). Impact of manager's motivation on fraudulent accounting: An empirical study. Corporate Governance and Organizational Behavior Review, 8(2), 93–102. https://doi.org/10.22495/cgobrv8i2p9

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The integrated quality management system (IQMS) as a performance management framework is mostly inadequate for school-based performance management. Literature branded it as a compliance system (Mamabolo et al., 2022) that does not allow school stakeholders the independence to take part in developing their own strategies. The study debates the amalgamation of the IQMS and the balanced scorecard (BSC) to develop a framework for self-managing schools in an emerging economy. Semi-structured interviews with members of schools' management teams, were conducted and a qualitative research approach guided this study based on a design-based research (DBR) method. Our results show that a school-based performance management framework must be distinct, have a mission-focused strategy, involve all stakeholders, and be time efficient. Further, our results suggested that the performance management framework be updated on a regular basis to drive the school's base strategy, learner academic and extracurricular achievement, and stakeholder satisfaction. While the IQMS links to managerialism (Mpungose & Ngwenya, 2017), the researchers argue that self-managing schools are linked to the participatory democracy theory (PDT) and accommodate stakeholder involvement. The framework combines the valuable criteria of the IQMS with the benefits of the BSC to contribute towards performance management in public schools.

Keywords: Balanced Scorecard (BSC), Integrated Quality Management System (IQMS), School-Based Performance Management, Schools' Governing Bodies, Self-Managing Schools

Authors' individual contribution: Conceptualization — N.J.B.; Methodology — N.J.B.; Formal Analysis — N.J.B.; Investigation — N.J.B.; Resources — N.J.B. and C.C.S.; Writing — Original Draft — N.J.B., C.C.S., and T.O.A.; Writing — Review & Editing — C.C.S. and T.O.A.; Supervision — C.C.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: I210, I240, I280

Received: 21.08.2023
Accepted: 03.04.2024
Published online: 08.04.2024

How to cite this paper: Booyse, N. J., Shuttleworth, C. C., & Aluko, T. O. (2024). A performance management framework for self-managing schools in an emerging economy. Corporate Governance and Organizational Behavior Review, 8(2), 82–92. https://doi.org/10.22495/cgobrv8i2p8

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Due to its potential to impact the timeliness of accounting information used by both internal and external users in their decision-making, audit report lag (ARL) is a significant problem (Mardi et al., 2020). Thus, the study looked at how the size of the audit firm and the gender of the auditor affected the ARL as well as how key audit matters (KAMs) functioned as a moderating factor in Jordanian companies that were listed on the Amman Stock Exchange (ASE). A correlational research strategy was employed in the study. The information gathered between 2016 and 2020 from the 144 Jordanian enterprises mentioned in their published annual financial reports. The findings indicated a substantial inverse link between audit report delays and audit firm size. Furthermore, there exists a negligible but positive correlation between the gender of auditors and the latency of audit reports. This study also discovered that, in relation to audit report latency, KAMs may function as a moderator between audit company size and auditor gender. It is advised that scholars investigate new businesses and employ alternative approaches in the future. Future studies might examine components like the opinion of the auditors and the auditors' remuneration.

Keywords: Audit Report Lag, Audit Firm Size, Auditors' Gender, Key Audit Matters, Jordan

Authors' individual contribution: Conceptualization — O.A.; Methodology — O.A. and Z.S.; Investigation — O.A. and S.I.; Resources — O.A., Z.S., and S.I.; Writing — O.A. and S.I.; Supervision — O.A.; Funding Acquisition — O.A. and Z.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M41, M42, M48

Received: 12.06.2023
Accepted: 01.04.2024
Published online: 05.04.2024

How to cite this paper: Alhawamdeh, O., Salleh, Z., & Ismail, S. (2024). The role of auditor's gender and audit firm size on the audit report lag and the role of key audit matters as a moderating variable. Corporate Governance and Organizational Behavior Review, 8(2), 73–81. https://doi.org/10.22495/cgobrv8i2p7

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The primary aim of this research is to investigate and establish the significance of competitive social capital in augmenting the performance of craft (batik) small and medium-sized enterprises (SMEs) in the region of Central Java, Indonesia. This study centers its attention on the factors that influence knowledge donation and knowledge collection. The quantitative methodology used structural equation modelling with partial least squares (SEM-PLS). Participants were recruited from craft (batik) SMEs in the cities of Semarang, Pekalongan, Kudus, Pati and Solo through an online questionnaire. The study's results suggest that engaging in knowledge donation and knowledge collecting has a positive and statistically significant influence on the competitive social capital and performance of SMEs. Both the processes of knowledge donation and knowledge collection are key elements in the construction and utilization of a resilient social network, which subsequently has positive impacts on performance. Moreover, it is important to acknowledge that competitive social capital might serve as a mediator in the causal relationship between knowledge donation, knowledge collecting, and business performance. This suggests that the existence of competitive social capital functions as a mechanism for linking the facilitation of knowledge donating and knowledge collecting, ultimately resulting in the development of business performance.

Keywords: Knowledge Donation, Knowledge Collecting, SMEs Performance, Competitive Social Capital

Authors' individual contribution: Conceptualization — S.; Methodology — S.; Software — S., B.Y.W., and W.; Validation — S., B.Y.W., and W.; Formal Analysis — S., B.Y.W., and W.; Investigation — S.; Resources — S., B.Y.W., and W.; Data Curation — S., B.Y.W., and W.; Writing — Original Draft — S.; Writing — Review & Editing — S., B.Y.W., and W.; Visualization — S.; Supervision — S., B.Y.W., and W.; Project Administration — S., B.Y.W., and W.; Funding Acquisition — S., B.Y.W., and W.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M10, M13, M15

Received: 14.08.2023
Accepted: 29.03.2024
Published online: 03.04.2024

How to cite this paper: Sutrisno, Wibowo, B. Y., & Widodo. (2024). Competitive social capital in improving the performance of small and medium enterprises (SMEs): Role of knowledge donating and knowledge collecting. Corporate Governance and Organizational Behavior Review, 8(2), 60–72. https://doi.org/10.22495/cgobrv8i2p6

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Sustainability accounting and reporting (SAR) involves the corporate disclosure and documentation of environmental, social, and economic factors to assess the performance of firms. The evolution of SAR concepts is a result of the increasing importance placed on corporate accountability and transparency, which, in turn, influence corporate decisions regarding the environment and society (Kwakye et al., 2018). This paper aims to explore accountants' managerial roles, which are informational, interpersonal, and decisional in ensuring the effectiveness of SAR. Even though accountants play a role in the firm's value creation, achieving sustainability-related development goals remains a persistent challenge and continues to be difficult to achieve. Conflicting disclosure frameworks and changes in corporate reporting methodologies, as well as addressing stakeholder demands for non-financial information are challenges faced by accountants in terms of environmental, social, and governance (ESG) reporting (Cohn, 2021). To achieve the aim of this paper, 69 accountants answered questionnaires and the Statistical Package for the Social Sciences (SPSS) was used to analyse the data. This paper finds that the decisional role has the highest mean score. This study recommends the extension of the current accountants' roles with the necessary expertise in sustainability.

Keywords: Accountants' Roles, Sustainability Accounting, Reporting

Authors' individual contribution: Conceptualization — C.F.C.K.; Methodology — C.F.C.K., H.Y., and F.M.F.; Writing — Original Draft — C.F.C.K.; Writing — Review & Editing — H.Y. and F.M.F.; Supervision — H.Y. and F.M.F.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M0, M4, Q5

Received: 04.08.2022
Accepted: 27.03.2024
Published online: 01.04.2024

How to cite this paper: Che Kasim, C. F., Yusoff, H., & Mohd Fahmi, F. (2024). Accountants' roles in sustainability accounting and reporting: The preliminary findings. Corporate Governance and Organizational Behavior Review, 8(2), 50–59. https://doi.org/10.22495/cgobrv8i2p5

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Sustainable development goals (SDGs) issued by the United Nations (UN) have been recognized as the aims for sustainable development of the global economy and companies around the world. In realizing SDGs, social responsibility accounting (SRA) is gradually proving to be an effective quantification tool to enhance transparency and reliability in the social responsibility reports of companies. Therefore, this study aims to evaluate impact factors on SRA in Vietnamese plastics companies, an environmentally sensitive industry. We used a large-scale survey and collected 160 respondents from plastic manufacturing enterprises in the Hanoi area, Vietnam. It is found that three factors, namely, stakeholder pressure, awareness of business managers, and characteristics of plastic enterprises, have positive impacts on the application of SRA in plastic enterprises. Meanwhile, the environmental cost factor hinders the application of SRA. Thereby, the research makes recommendations for plastic manufacturing enterprises in an emerging country like Vietnam on how to best apply SRA to further the SDGs.

Keywords: Social Responsibility Accounting, Plastic Manufacturing Enterprises, Sustainable Development, Hanoi, Vietnam

Authors' individual contribution: Conceptualization — N.T.T.H.; Methodology — N.T.P.D. and N.T.B.T.; Resources — N.T.T.H.; Writing — Review & Editing — N.T.T.H. and N.T.P.D.; Visualization — N.T.P.D. and N.T.B.T.; Funding Acquisition — N.T.T.H.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M00, M14, M40, M41, M49, Q56

Received: 09.10.2023
Accepted: 26.03.2024
Published online: 28.03.2024

How to cite this paper: Hang, N. T. T., Dzung, N. T. P., & Tuyet, N. T. B. (2024). Factors affecting the application of social responsibility accounting: Evidence from plastic manufacturing companies. Corporate Governance and Organizational Behavior Review, 8(2), 39–49. https://doi.org/10.22495/cgobrv8i2p4

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The stock market is a medium and long-term capital channel for the economy. The stock market only operates effectively when market participants operate effectively. As a core subject, the activities of securities companies have a great influence on the stable and sustainable development of the stock market, as well as on the existence and development of the securities companies themselves. Up to now, research on theoretical and empirical frameworks to clarify the relationship between satisfaction and engagement with performance in securities companies is still limited, especially research on securities companies on the stock market have the goal of upgrading the market from frontier to emerging market like Vietnam. This study proposes solutions to help top managers in Vietnamese securities companies enhance satisfaction, engagement, and organizational effectiveness. The research model was developed based on data collected from 1,250 survey responses from securities companies. By employing quantitative research using partial least squares structural equation modeling (PLS-SEM) in SPSS 20 and SPSS Amos 20 software, the results identified four factors influencing the satisfaction, engagement, and effectiveness of Vietnamese securities companies: 1) reliable and ethically driven top-level management; 2) appropriate job assignments, positions, and core technology systems supporting work; 3) employees' income significantly affects the company's effectiveness. Based on the research findings, this paper provides recommendations for securities companies in constructing management policies.

Keywords: Organizational Effectiveness, Employee Engagement, Employee Satisfaction, ROA, ROE

Authors' individual contribution: Conceptualization — M.N.T. and T.C.M.; Methodology — M.N.T. and H.T.V.; Validation — H.H.V. and N.T.B.; Formal Analysis — T.C.M. and H.P.H.; Resources — L.V.T. and A.T.L.T.; Writing — Review & Editing — M.N.T. and H.T.V.; Supervision — T.C.M. and H.T.V.; Project Administration — M.N.T. and T.C.M.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G24, G34, G39

Received: 13.09.2023
Accepted: 22.03.2024
Published online: 25.03.2024

How to cite this paper: Nguyen Thi, M., Cao Minh, T., Hoang Van, H., Vu Thuy, L., Binh, N. T., Pham Huy, H., Tran, A. T. L., & Tran Van, H. (2024). The relationship between satisfaction, engagement, and organizational performance in securities companies. Corporate Governance and Organizational Behavior Review, 8(2), 28–38. https://doi.org/10.22495/cgobrv8i2p3

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Climate change and COVID-19 have disrupted food supply chains and exacerbated food security challenges (Rasul, 2021). The safety of sea and air transportation in food delivery is also a disruption that impacts logistics in the food value chain (Singh et al., 2021). Integration of sea and air transportation safety during the COVID-19 pandemic, with a focus on the impact of climate change on food supplies and the rapid spread of viruses through air travel, is essential to ensure that food distribution is not disrupted. The research investigates the response of countries and major international organizations such as the World Health Organization (WHO), the International Maritime Organization (IMO), and the International Civil Aviation Organization (ICAO). The methodology used in the study was a systematic literature review (SLR) by identifying 875 journals in the first stage. Then, through strict screening, 50 articles were selected and further analyzed. Covering continents, specific countries, and important ports, the research uses quantitative databases such as the Scopus journal index. The study results reveal the long-term impact of the COVID-19 pandemic on the aviation and maritime sectors and its influence on global passenger and goods transportation. SLR's findings also bring together insights from diverse research on safety integration across different modes of transportation during the pandemic. Research provides recommendations — climate-related changes for safe transportation, applicable in normal and pandemic circumstances. In conclusion, this article comprehensively explains maintaining a safe and efficient transportation network amidst complex challenges.

Keywords: Climate Change, Sustainability, Integrated Safety, Sea and Air Transportation

Authors' individual contribution: Conceptualization — W.R., P.R., and E.E.; Methodology — R.D.O., S.S., and E.E.; Investigation — A.S., P.R., and E.E.; Resources — W.R., A.S., and P.R.; Data Curation — A.S., S.S., and E.E.; Writing — Original Draft — W.R., A.S., and P.R.; Writing — Review & Editing — A.S., S.S., and E.E.; Supervision — A.M., P.R., and E.E.; Project Administration — R.D.O., A.M., and E.E.; Funding Acquisition — W.R., P.R., and S.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: R40, R41, Q54, Q56

Received: 11.05.2023
Accepted: 18.03.2024
Published online: 21.03.2024

How to cite this paper: Rizaldy, W., Suparman, A., Octaviani, R. D., Mulyawan, A., Ricardianto, P., Sugiyanto, S., & Endri, E. (2024). Integrated safety for sea and air transportation during the COVID-19 pandemic. Corporate Governance and Organizational Behavior Review, 8(2), 19–27. https://doi.org/10.22495/cgobrv8i2p2

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The present research attempts to identify the role of age in women's working lives. It studies the factors and aspects of women's working lives that are affected by age and whether the burnout they experience affects their self-efficacy in the way they make professional decisions. A cross-sectional online survey was conducted in Greece. To obtain the data a structured, online, self-administered questionnaire was used. The questionnaire consists of 25 questions referring to the variable of burnout (Maslach Burnout Inventory — MBI), 25 questions concerning self-efficacy in career decision-making (career decision self-efficacy scale short form — CDSES-SF), and 25 questions concerning demographic data. The collected data was processed using the R language. The findings show that age and gender are very important factors influencing career development (Aliyev & Tunc, 2015). Age, therefore, plays a key role in women's working lives (Loretto et al., 2000). The study adds value to existing research on ageism by focusing on the consequences for women's professional lives in Greece. The findings can help in the formulation and development of targeted interventions to empower women and train them to improve their self-efficacy in terms of professional decision-making.

Keywords: Self-Ageism, Burnout, Self-Efficacy, Decision-Making, Quantitative Research, Organizations

Authors' individual contribution: Conceptualization — M.P.; Methodology — M.P.; Software — D.P.; Validation — D.P.; Formal Analysis — D.P.; Investigation — M.P.; Resources — M.P., D.P., and A.G.S.; Data Curation — M.P. and D.P.; Writing — Original Draft — M.P. and D.P.; Writing — Review & Editing — M.P., D.P., and A.G.S.; Visualization — D.P.; Supervision — A.G.S.; Project Administration — A.G.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: J53, J71, J83

Received: 28.07.2023
Accepted: 15.03.2024
Published online: 18.03.2024

How to cite this paper: Panagopoulou, M., Panaretos, D., & Sahinidis, A. G. (2024). Self-ageism among women in Greece: The role of burnout in career decision-making self-efficacy. Corporate Governance and Organizational Behavior Review, 8(2), 8–18. https://doi.org/10.22495/cgobrv8i2p1

This work is licensed under a Creative Commons Attribution 4.0 International License.

This issue of the journal Corporate Governance and Organizational Behavior Review was published on March 12, 2024.

By clicking the button "Download This Article" you will gain direct access to the Editorial of the issue.

How to cite: Thomason, S. J. (2024). Editorial: Performance, resilience, and sustainability at the individual, firm, and country-level business contexts. Corporate Governance and Organizational Behavior Review, 8(1), 4–5. https://doi.org/10.22495/cgobrv8i1editorial

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The hotel industry needs a clearly defined brand image in order to thrive and survive in a rapidly changing global market (Chi, 2016). This study strives to refine the determinants of customer-based brand equity (CBBE) that impact brand image and identify the moderating effect of tourism management and advertisement on the determinants and brand image in the context of the Bangladesh tourism industry. Data were collected through structured questionnaires from the selected four- and five-star hotel customers in Bangladesh and analysed using SmartPLS 2.0. It found that brand awareness, brand association, brand superiority, brand resonance and corporate social responsibility (CSR) were significant factors influencing brand image. CSR was the most significant among these five determinants, followed by brand superiority, brand association, brand awareness, and brand resonance. It was also explored that tourism management has a mediation effect on the degree of relationship between brand superiority and brand image, and brand resonance and brand image. Alternatively, the degree of advertisement affects the extent of the relationship between brand awareness and brand image, brand association and brand image, CSR and brand image. The tourism industry can utilize the findings of this study to enhance its marketing and branding strategies.

Keywords: Brand Image, Customer-Based Brand Equity, Tourism Management, CSR, Advertisement, Hotel Industry, Bangladesh

Authors' individual contribution: Conceptualization — W.B.L. and M.N.I.; Methodology — W.B.L., M.N.I., and M.S.F.; Data Curation — W.B.L., M.N.I., I.A., M.S.F., and M.M.H.; Writing — Original Draft — W.B.L., M.N.I., and I.A.; Writing — Review & Editing — M.N.I., M.S.F., P.D.D., and M.M.H.; Funding Acquisition — W.B.L., I.A., M.S.F., P.D.D., and M.M.H.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M37, M1

Received: 23.11.2022
Accepted: 04.03.2024
Published online: 06.03.2024

How to cite this paper: Latif, W. B., Islam, M. N., Ahammad, I., Forid, M. S., Dona, P. D., & Hasan, M. M. (2024). Determinants of customer-based brand equity on brand image: The moderating role of tourism management and advertisement. Corporate Governance and Organizational Behavior Review, 8(1), 252–263. https://doi.org/10.22495/cgobrv8i1p22

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

The audit committee roles are essential to corporate governance because they are accountable in many aspects of financial governance. In order to understand the relationship between audit committee meeting (ACM) frequency, audit committee size (ACZ), and audit report lag (ARL) in Jordan, this study looked at the moderating effect of key audit matters (KAMs). A correlational research strategy was employed in the study. The data gathered from the 144 Jordanian enterprises for the period of 2016 to 2020 were disclosed in their published annual financial reports. The results show that, in terms of audit committee characteristics, there is no association between ARL and ACZ. Moreover, there is a non-significant relationship found between ACM and ARL. Furthermore, the outcome shows that KAMs and ARL are not significantly associated. On the connection between ACZ and ARL, however, the interaction impact of KAMs shows no moderating effect. Furthermore, the results show that the relationship between ACM and ARL is unaffected by the use of KAMs as a moderating variable. Given their influence on investor decisions, the study hereby advises businesses to pay close attention to the date of the external auditor's report.

Keywords: Audit Report Lag, Key Audit Matters, Audit Committee Size, Audit Committee Meeting, Jordan

Authors' individual contribution: Methodology — O.A.; Investigation — O.A. and S.I.; Resources — O.A., Z.S., and S.I.; Writing — O.A. and Z.S.; Supervision — O.A.; Funding Acquisition — O.A. and Z.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: M41, M42, M48

Received: 12.06.2023
Accepted: 01.03.2024
Published online: 04.03.2024

How to cite this paper: Alhawamdeh, O., Salleh, Z., & Ismail, S. (2024). The moderating role of key audit matters in the relationship between audit committee characteristics and audit report lag. Corporate Governance and Organizational Behavior Review, 8(1), 243–251. https://doi.org/10.22495/cgobrv8i1p21

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Tracer studies are research investigations that are designed to track the outcomes and experiences of participants in learning programs. In the case of work-integrated learning (WIL) programmes, tracer studies can be used to probe the perception of learners who have completed the programs (Dela Cruz, 2022; Winborg & Hägg, 2023). Following a qualitative research design using a questionnaire as a data collection method, a cohort of learners (n = 179) who have completed Energy and Water Sector Education and Training Authority (EWSETA) WIL programmes were used to gauge the perceived strengths and weaknesses of these programs, including the skills and knowledge they gained, the quality of the training, and the overall impact of the programs on their career development. It was established that WIL programmes generally lead to benefits such as increased employability, gaining of work-related skills, greater job retention, career advancement, continuous learning, and improved self-esteem. WIL programs are, however, hampered by employer-related factors such as limited mentorship and career guidance, financial limitations, and poor working conditions.

Keywords: Tracer Studies, Work-Integrated Learning (WIL), Education and Training, Energy and Water Sector Education and Training Authority (EWSETA), Employment Impact, Study Program Relevance

Authors' individual contribution: Conceptualization — G.v.d.W., D.J.F., and C.M.; Methodology — G.v.d.W.; Validation — G.v.d.W. and D.J.F.; Formal Analysis — G.v.d.W. and C.M.; Investigation — D.J.F. and C.M.; Resources — D.J.F. and C.M.; Data Curation — D.J.F. and C.M.; Writing — Original Draft — G.v.d.W.; Writing — Review & Editing — G.v.d.W. and D.J.F.; Visualization — G.v.d.W. and C.M.; Supervision — D.J.F.; Project Administration — D.J.F.; Funding Acquisition — D.J.F.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: D83, J21, J24, G18, I20

Received: 19.06.2023
Accepted: 26.02.2024
Published online: 28.02.2024

How to cite this paper: van der Waldt, G., Fourie, D. J., & Malan, C. (2024). Conducting tracer studies to assess work-integrated learning programs. Corporate Governance and Organizational Behavior Review, 8(1), 232–242. https://doi.org/10.22495/cgobrv8i1p20

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Employee turnover is a persistent and significant challenge that many organizations are currently dealing with. High turnover rates negatively impact an organization's efficiency, success and performance as a whole. The purpose of this research is to examine the effect of burnout and human resources (HR) practices on employee turnover intentions. The study with a sample size of 165 was conducted in an organizational setting using convenience sampling and involved a sample of employees from various industries such as the medical industry, hospitality industry, banking industry, etc., using a quantitative research approach. A descriptive and causal-comparative research design was used to undertake the research. Data were collected using a structured questionnaire and analyzed using simple linear regression for impact assessment and step-wise regression was used to assess the mediating effect of burnout. The study found that burnout negatively and HR practices positively play a significant role in the turnover intention of employees. The study concludes that intervention in HR practices and burnout situations may help in improving employee turnover intention. Thus, the study finding supports managers in developing HR policies to reduce burnout experience and turnover intention of employees.

Keywords: Turnover Intention, Burnout, Human Resource Practices, Business Organizations

Authors' individual contribution: Conceptualization — D.L.P.; Methodology — D.L.P. and N.R.; Software — N.R.; Validation — D.L.P. and N.R.; Formal Analysis — D.L.P.; Investigation — D.L.P. and N.R.; Resources — D.L.P. and N.R.; Data Curation — D.L.P. and N.R.; Writing — Original Draft — N.R.; Writing — Review & Editing — D.L.P.; Visualization — D.L.P. and N.R.; Supervision — D.L.P.; Project Administration — D.L.P.; Funding Acquisition — D.L.P. and N.R.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: C83, J01, J24, J40, J60, M12

Received: 30.08.2023
Accepted: 21.02.2024
Published online: 23.02.2024

How to cite this paper: Pandey, D. L., & Risal, N. (2024). Investigation of human resource practices, burnout and turnover intention. Corporate Governance and Organizational Behavior Review, 8(1), 222–231. https://doi.org/10.22495/cgobrv8i1p19

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This paper investigates the impact of creditor rights on the relationship between corruption and capital structure. We hypothesize that creditor rights can mitigate the impact of corruption on capital structure. The data consists of 17,114 firms listed in 24 emerging countries during the period from 2012 to 2020. Our setting of emerging countries can be an interesting context because firms in these countries may rely more on debt than equity. In these countries, the corruption may be more severe and thus we expect that the impact of corruption on corporate capital structure may be more prominent. Using a pooled ordinary least square (POLS) regression model, we find that firms tend to use more leverage in countries with a high level of corruption. However, this relationship can be weakened in strong creditor rights countries. This result does not change when we employ random effects and fixed effects models. The results of this study imply that policymakers should consider improving the degree of creditor rights if they want to deal with the high level of corruption in a country.

Keywords: Creditor Rights, Corruption, Capital Structure, Leverage, Emerging Market

Authors' individual contribution: Conceptualization — L.D.H. and M.Q.H.; Methodology — M.Q.H. and L.P.T.; Validation — T.M.V.; Formal Analysis — P.V.T.N.; Data Curation — H.T.T.L. and P.V.T.N.; Writing — Original Draft — M.Q.H. and L.P.T.; Writing — Review & Editing — L.D.H. and T.M.V.; Supervision — L.D.H.; Funding Acquisition — L.D.H.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G30, G32

Received: 01.08.2023
Accepted: 16.02.2024
Published online: 19.02.2024

How to cite this paper: Hoang, L. D., Ha, M. Q., Tran, L. P., Le, H. T. T., Van, T. M., & Nha, P. V. T. (2024). Creditor rights, corruption and capital structure: Evidence from emerging markets. Corporate Governance and Organizational Behavior Review, 8(1), 213–221. https://doi.org/10.22495/cgobrv8i1p18

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

Although artificial intelligence (AI) technology has been widely used in the insurance industry at a global scale, studies examining the adoption of AI technology in emerging markets are few and far between. This paper fills this gap by using Cronbach's alpha, exploratory factor analysis, confirmatory factor analysis, and structural equation model (SEM) to discover significant factors affecting their behavioral intentions to adopt AI technology in Vietnam, a developing country. Data is collected from nearly 470 employees in Vietnamese non-life insurance firms. Empirical findings show that the most important determinant influencing the adoption of AI technology in Vietnamese non-life insurers is attitudes toward adoption. Attitudes toward adoption are positively related to the perceived ease of use and perceived usefulness, consistent with Gupta et al. (2022). Although perceived risk has a negative influence on the behavioral intention to adopt AI technology, it is not a serious issue for insurance companies.

Keywords: Artificial Intelligence, Emerging Market, Non-Life Insurance, Organizational Behavior, Technology Acceptance Model

Authors' individual contribution: Conceptualization — T.H.D.N.; Methodology — X.T.N.; Validation — T.H.T.L.; Writing — Review & Editing — T.H.T.L. and Q.A.B.; Visualization — X.T.N.; Supervision — T.H.D.N.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G22, O32, O33

Received: 17.08.2023
Accepted: 13.02.2024
Published online: 16.02.2024

How to cite this paper: Nguyen, T. H. D., Nguyen, X. T., Le, T. H. T., & Bui, Q. A. (2024). Determinants influencing the adoption of artificial intelligence technology in non-life insurers. Corporate Governance and Organizational Behavior Review, 8(1), 205–212. https://doi.org/10.22495/cgobrv8i1p17

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study provides a comprehensive view of the current practice of corporate governance (CG) in the emerging market, with a specific focus on Jordan. By using archival data, namely the academic literature, reports published by the main institutions, and financial reports published by listed companies, this study addresses the roles explored of main institutional forces, firms' characteristics, financial markets, and the Jordanian economic environment in reinforcing the current practices of CG in Jordan. Although Jordan aims for institutional development to reinforce practices toward consistency with international CG best practices, the results of this study show that there is a weak institutional environment, with a seeming lack of some external control instruments. The findings also indicate that unpredictable legal enforcement causes poor compliance by Jordanian companies. Therefore, current CG practices in Jordan are neither adequate nor comprehensive (Mansour et al., 2023). Therefore, the weakness of CG may lead to further financial crises at the company level in Jordan. This study represents the first attempt to explore whether institutional forces are essential to strengthen CG practices in developing nations, and the results of this article can serve as a prototype for other developing economies.

Keywords: Jordan, New Institutional Sociology, Corporate Governance

Authors' individual contribution: Conceptualization — J.M.A.-M., H.A., and M.K.S.; Methodology — J.M.A.-M., A.M.A.M., and L.K.A.; Formal Analysis — H.A. and A.M.A.M.; Investigation — J.M.A.-M., A.M.A.M., and L.K.A.; Resources — J.M.A.-M., M.K.S., and A.M.A.M.; Writing — Original Draft — J.M.A.-M. and H.A.; Writing — Review & Editing — J.M.A.-M. and M.K.S.; Visualization — H.A. and A.M.A.M.; Supervision — J.M.A.-M. and H.A.; Project Administration — J.M.A.-M. and M.K.S.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: G38, M48, O16

Received: 21.08.2023
Accepted: 12.02.2024
Published online: 15.02.2024

How to cite this paper: Al-Msiedeen, J. M., Alshurafat, H., Shbeilat, M. K., & Al Maani, A. M., & Alroud, L. K. (2024). An overview of corporate governance practices: An institutional perspective in an emerging market. Corporate Governance and Organizational Behavior Review, 8(1), 191–204. https://doi.org/10.22495/cgobrv8i1p16