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International Journal of Business Continuity and Risk Management最新文献

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Linking Ethical Leadership to Job Satisfaction and Work Engagement: The Mediating Role of Psychological Empowerment 伦理型领导对工作满意度和工作投入的影响:心理授权的中介作用
Q4 Mathematics Pub Date : 2022-11-25 DOI: 10.37227/jibm-2022-11-5601
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引用次数: 1
Branchless Banking: Opportunities and implementation Challenges in Bangladesh Context 无网点银行:孟加拉国的机遇和实施挑战
Q4 Mathematics Pub Date : 2022-11-09 DOI: 10.37227/jibm-2022-11-5599
Sohel Akoil
The economy of Bangladeshi is growing fast. Therefore, the need for the branchless companies is increasing. However, the number of the branchless banks are not increasing much in this economic growing country. In this regard, this study aims to conceptualise the opportunities and implementation challenges in the process of branchless banking in Bangladesh. The study provides the background literature justifying the need for the study. This study also articulates the rationale of the study followed by the objectives. Furthermore, the solid research gap has been developed and presented in the literature review of the study. The study also provides the explanation on the methodology to be adopted for the accomplishment of the research.
孟加拉国的经济正在快速增长。因此,对无分支机构公司的需求正在增加。然而,在这个经济增长的国家,无分支机构银行的数量并没有增加多少。在这方面,本研究旨在概念化孟加拉国无分行银行进程中的机遇和实施挑战。本研究提供了背景文献来证明本研究的必要性。本研究还阐明了研究的基本原理,随后是研究的目标。此外,该研究的文献综述中也出现了坚实的研究空白。本研究还对完成本研究应采用的研究方法进行了说明。
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引用次数: 0
Dynamic Capability, Disruptive Innovation and Enterprise Performance: Theoretical Model 动态能力、颠覆性创新与企业绩效:理论模型
Q4 Mathematics Pub Date : 2022-11-08 DOI: 10.37227/jibm-2022-10-5532/
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引用次数: 0
Strategic Management Practices and Sustainability of Agribusiness Enterprises in Nyeri County, Kenya 肯尼亚尼耶里县农业综合企业的战略管理实践和可持续性
Q4 Mathematics Pub Date : 2022-09-28 DOI: 10.37227/jibm-2021-09-1257
Stephen Njogu Muriithi, S. Paul, Jomo Kenyatta
The purpose of this research was to examine the effect of strategic management practices on sustainability of Agribusiness enterprises in Kenya. The strategic management drivers selected for the study and which formed the specific objectives of the study was determine the effect of Total Quality Management practices, Resource management practices, Strategic Positioning and Technological Innovation on the sustainability of agribusiness enterprises in Kenya. The study adopted descriptive research design. The sampling technique was stratified random sampling. Primary data was collected by use of questionnaires which was administered through drop and pick method. Data was analyzed using SPSS version 24. Descriptive statistics, for example standard deviations and T-tests was used for preliminary tests. Inferential statistics such as Pearson’s correlation and multiple regression analysis was used for further analysis. Based on the findings, the concluded that total quality management practices significantly and positively influence the sustainability of Agribusiness enterprises in Nyeri County. The study also concluded that resource management practices had significant and a positive influence on the sustainability of Agribusiness enterprises in Nyeri County. This study further concluded that strategic positioning significantly and positively influence on the sustainability of Agribusiness enterprises in Nyeri County. Finally, the study concluded that technological innovation significantly and positively influence the sustainability of Agribusiness enterprises in Nyeri County. Agribusiness enterprises in Nyeri County. Further, the findings show that a unit increases in the scores of strategic positioning would lead to a 0.875 increase in the scores of sustainability of Agribusiness enterprises in Nyeri County. The study also found that a unit increase in the scores of technological innovations would lead to a 0.717 increase in the scores of sustainability of Agribusiness enterprises in Nyeri County. Overall, strategic positioning had the greatest effect on the sustainability of Agribusiness enterprises in Nyeri County, followed by
本研究的目的是研究战略管理实践对肯尼亚农业综合企业可持续性的影响。为研究选择的战略管理驱动因素构成了研究的具体目标,确定了全面质量管理实践、资源管理实践、战略定位和技术创新对肯尼亚农业综合企业可持续性的影响。本研究采用描述性研究设计。抽样方法为分层随机抽样。主要资料的收集采用问卷调查,并采用丢取法进行管理。数据分析采用SPSS version 24。描述性统计,例如标准差和t检验用于初步检验。进一步分析采用Pearson相关、多元回归等推理统计方法。研究结果表明,全面质量管理实践对聂日县农业综合企业的可持续发展具有显著的正向影响。研究还得出结论,资源管理做法对尼耶里县农业综合企业的可持续性产生了重大和积极的影响。研究进一步发现,战略定位对聂日县农商企业的可持续性有显著的正向影响。研究发现,技术创新对聂日县农商企业的可持续发展具有显著的正向影响。聂日县农业综合企业。此外,研究结果显示,战略定位得分每增加一个单位,聂日县农业综合企业的可持续性得分增加0.875。研究还发现,技术创新得分每增加一个单位,尼日县农商企业可持续性得分增加0.717。总体而言,战略定位对聂日县农业综合企业的可持续性影响最大,其次是
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引用次数: 0
Moderating Role of Psychological Empowerment on the Relationship between Transactional Leadership and Individual Innovation: Evidence from Banking Sector of Bangladesh 心理授权对交易型领导与个人创新关系的调节作用:来自孟加拉国银行业的证据
Q4 Mathematics Pub Date : 2022-09-25 DOI: 10.37227/jibm-2022-09-5488/
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引用次数: 0
Does a Multifaceted View of Intellectual Capital Influence the Firm Performance of Readymade Garment Industries in Bangladesh? A Conceptual Analysis 智力资本的多角度观点是否影响孟加拉国成衣服装业的企业绩效?概念分析
Q4 Mathematics Pub Date : 2022-09-22 DOI: 10.37227/jibm-2022-09-5521
Marjea Jannat Mohua, W. Yusoff
The central construct of this paper is to bring an authentic version of the multifaceted view of intellectual capital (IC) for firm performance through a conceptual framework in the context of Bangladesh's readymade garment (RMG) industries. A company's performance is substantially reliant on the availability of knowledge-related resources, such as IC, in a knowledge-based economy. This paper's methodology emphasizes the theoretical framework connected with IC to demonstrate the research gaps extracted from preceding literature. However, the study's initial outcome is that a plethora of literature considers the traditional three elements (human capital, structural capital, and relational capital) of IC, while little is known about the role of social capital distinctively in Bangladesh. The core conception of the "intellectual capital-based view" proposes that the firm's wealth depends on the divergent perspective of IC, which leads to superior firm Performance. This paper suggests practical guidelines to aid organizations focus on the potential utilization of IC using the conceptual links between knowledge-based assets and organizational performance. The proposed research model may inspire a novel research agenda on how multifaceted IC dimensions are inevitable to foster firm performance, specifically in RMG companies in Bangladesh. The rationale for selecting RMG companies is that this industry requires a comprehensive framework to transition from a labor-intensive to an information-intensive industry. This paper also highlights some ground rules for top management to achieve the maximum benefits of IC and add practical value to the organization.
本文的核心结构是通过孟加拉国成衣(RMG)行业背景下的概念框架,为企业绩效带来知识资本(IC)的多方面观点的真实版本。在知识经济中,公司的绩效很大程度上依赖于知识相关资源的可用性,例如集成电路。本文的方法论强调了与IC相关的理论框架,以展示从先前文献中提取的研究差距。然而,该研究的初步结果是,大量文献考虑了IC的传统三个要素(人力资本、结构资本和关系资本),而对社会资本在孟加拉国的独特作用知之甚少。“知识资本基础观”的核心概念认为,企业的财富取决于知识资本的发散性视角,从而导致卓越的企业绩效。本文提出了实用的指导方针,以帮助组织利用知识资产和组织绩效之间的概念联系来关注集成电路的潜在利用。所提出的研究模型可能会激发一个新的研究议程,即多方面的集成电路维度如何不可避免地促进公司绩效,特别是在孟加拉国的RMG公司。选择RMG公司的理由是,这个行业需要一个全面的框架,从劳动密集型产业向信息密集型产业过渡。本文还强调了高层管理人员实现集成电路利益最大化和为组织增加实用价值的一些基本规则。
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引用次数: 1
Impact of Social-Media Marketing, Price and Perceived Quality on Brand Loyalty Amongst Generation Y (Millennials) Customers, A Developing Country Perspective 基于发展中国家视角的社交媒体营销、价格和感知质量对Y世代(千禧一代)消费者品牌忠诚度的影响
Q4 Mathematics Pub Date : 2022-09-09 DOI: 10.37227/jibm-2022-09-5519
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引用次数: 1
A Study on International Public Sector Accounting Standards (IPSAS) and the Quality of Accounting Information in Libyan Government Sector 国际公共部门会计准则与利比亚政府部门会计信息质量研究
Q4 Mathematics Pub Date : 2022-09-08 DOI: 10.37227/jibm-2022-09-5489/
Emad A S Aboukhadeer, S. Azam
The purpose of this study was to investigate the influence of applying International Public Sector Accounting Standards (IPSAS) on accounting information quality. Recent research has found positive outcomes in IPSAS and accounting information quality (Bakhtah & Ammar, 2019). However, because IPSAS is a new product, there is still a lot to learn and explore about it. In Libya's government sector, the study population included a number of board directors, non-audited members, internal auditors, accountants, and department heads from various departments of government. They were given 400 questionnaires, and their responses were analysed with SPSS and PLS-SEM. The four independent criteria (ensuring good governance, disclosure, board of directors’ responsibilities, and the preservation of shareholder rights) had a significant impact on the quality of accounting information among Libyan bank workers. The authors suggest a future study agenda and highlight contributions to knowledge, namely auditing literature and accounting information quality literature. The findings indicate that the implementation of IPSAS will have an impact on an external audit in Libya. External audit reports are standardised by IPSAS, and external audit notes are influenced by it. Following the deployment of IPSAS, Libyan audit firms will collaborate with global audit firms to gain experience auditing IPSAS-prepared financial statements. This will strengthen the external auditors' judgments and knowledge of global accounting standards. Keywords: Governance, Disclosure, IPSAS, Government, Quality of information, Accounting
本研究的目的是探讨应用国际公共部门会计准则(IPSAS)对会计信息质量的影响。最近的研究发现了公共部门会计准则和会计信息质量的积极成果(bakhtah&ammar, 2019)。然而,由于国际公共部门会计准则是一个新产品,它仍有很多需要学习和探索的地方。在利比亚政府部门,研究对象包括一些董事会董事、未经审计的成员、内部审计员、会计师和政府各部门的部门负责人。问卷共400份,采用SPSS和PLS-SEM对问卷进行分析。四个独立的标准(确保良好的治理、信息披露、董事会责任和股东权利的维护)对利比亚银行工作人员的会计信息质量产生了重大影响。作者提出了未来的研究议程,并强调了对知识的贡献,即审计文献和会计信息质量文献。调查结果表明,公共部门会计准则的实施将对利比亚的外部审计产生影响。外部审计报告是由公共部门会计准则标准化的,外部审计附注受其影响。在部署公共部门会计准则之后,利比亚审计公司将与全球审计公司合作,以获得审计公共部门会计准则编制的财务报表的经验。这将加强外部审计师对全球会计准则的判断和了解。关键词:治理,披露,公共部门会计准则,政府,信息质量,会计
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引用次数: 0
The Effects of Organizational Commitment on Non-Financial Performance: Insights from Public Sector Context in Developing Countries 组织承诺对非财务绩效的影响:来自发展中国家公共部门背景的见解
Q4 Mathematics Pub Date : 2022-08-11 DOI: 10.37227/jibm-2022-06-5477
S. H. Ghumiem, N. A. Alawi, A. Al-Refaei
Electric energy companies in developing countries face challenges such as low employee organizational commitment, which affects productivity and performance, thereby limiting the ability to fulfill the necessary obligations towards citizens. Therefore, this study aims to examine the effects of organizational commitment on non-financial performance in the electricity sector in the context of developing countries. The quantitative approach was used in this research to achieve the study's objectives. The data of the study were collected from 408 respondents and analyzed in two steps; the first step is the assessment of the measurement via Confirmatory Factor Analysis (CFA) while the second step is the testing of the developed hypotheses for the study using Structural Equation Modelling (SEM). The outcome of the study showed a direct positive and significant impact of organizational commitment on organizational performance. The limitations of this study and some recommendations for future research were also presented in this study. Keywords: Organizational Commitment, Organizational Performance, Electricity Sector, Non-Financial Performance, Public Sector in Developing Countries
发展中国家的电力公司面临着员工组织承诺低等挑战,这影响了生产力和绩效,从而限制了履行对公民必要义务的能力。因此,本研究旨在研究发展中国家电力部门组织承诺对非财务绩效的影响。本研究采用定量方法来实现研究目标。本研究的数据收集自408名受访者,并分两步分析;第一步是通过验证性因子分析(CFA)对测量进行评估,而第二步是使用结构方程模型(SEM)对研究的假设进行测试。研究结果显示组织承诺对组织绩效有直接的正向显著影响。本研究还提出了本研究的局限性和对未来研究的一些建议。关键词:组织承诺、组织绩效、电力部门、非财务绩效、发展中国家公共部门
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引用次数: 6
Scenario of E-Accounting Practice in Ready-made Garments (RMG) Industry of Bangladesh 孟加拉国成衣(RMG)行业电子会计实践情景
Q4 Mathematics Pub Date : 2022-07-14 DOI: 10.37227/jibm-2022-06-5429
Md. Ismail Hossain, Major Md. Soebur Rahman
E--accounting is referred as the internet based accounting software usage in performing accounting functions. Responding to the evidence that Bangladesh’s top business sector, Ready-made Garments (RMG) factories largely using e-accounting, the study is aimed to explore the scenario of the practice in those factories. To achieve these objectives, the study deploys mixed research strategy constructed with interview and survey. Based on the prevailed e-accounting literature, and interview with user RMG factories authority and vendors, structured questionnaire was formed for the survey. This firm level study considers 3552 listed RMG factories as the population. Using G-power 3.1 sample size calculating software, considering smaller effect size f2=0.04, the study has taken 300 sampled factories both of woven, knit, composite and sweater. The study conducted interview using semi-structured interview schedule at convenient way. Also using convenience sampling technique, a survey on sampled factories was executed with the use of structured questionnaire. Survey respondents were the policy level personnel of RMG factory such as owners, managing directors, executive director, factory manager, and or chief accountants. IBM SPSS 20.0 has been used to analyze survey data. Using descriptive statistics, the collected data was presented and analyzed. The study reveals that about 86% RMG factories are using internet based accounting solution for performing accounting, inventory and payroll functions. The study also results that ERP usage is more than that of stand-alone accounting software modules and private cloud usage is more popular in RMG sector than that of public, hybrid or community cloud. This study also finds that knit sector remains ahead in using e-accounting and sweater factories is slightly back in e-accounting implementation. The study bears the significance to the RMG factories and other cloud applications users.Keywords: E-Accounting, Online accounting solution usage, Ready-made Garments Industry, Bangladesh
电子会计是指在执行会计职能时使用的基于互联网的会计软件。针对孟加拉国顶级商业部门,成衣(RMG)工厂大量使用电子会计的证据,本研究旨在探讨这些工厂的实践情况。为了实现这些目标,本研究采用了访谈和调查相结合的混合研究策略。基于流行的电子会计文献,并对用户RMG工厂主管和供应商进行访谈,形成结构化问卷进行调查。这个公司层面的研究考虑了3552家上市RMG工厂作为人口。采用G-power 3.1样本量计算软件,考虑到较小的效应量f2=0.04,本研究选取了300家梭织、针织、复合和羊毛衫的抽样工厂。本研究采用半结构化访谈时间表,方便地进行访谈。采用方便抽样技术,采用结构化问卷对抽样工厂进行调查。调查对象为RMG工厂的决策层人员,如业主、总经理、执行董事、工厂经理和/或总会计师。使用IBM SPSS 20.0对调查数据进行分析。使用描述性统计,对收集到的数据进行展示和分析。研究显示,约86%的RMG工厂正在使用基于互联网的会计解决方案来执行会计,库存和工资功能。研究还表明,ERP的使用率超过了独立的会计软件模块,私有云的使用在RMG行业比公共云、混合云或社区云更受欢迎。该研究还发现,针织行业在使用电子会计方面保持领先地位,而毛衣工厂在电子会计实施方面略有落后。该研究对RMG工厂和其他云应用用户具有重要意义。关键词:电子会计,网上会计解决方案的使用,成衣行业,孟加拉国
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引用次数: 2
期刊
International Journal of Business Continuity and Risk Management
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