Pub Date : 2023-05-23DOI: 10.4102/sajbm.v54i1.3654
Sonja Cilliers
{"title":"Emotional intelligence as a key driver of the formation of professional scepticism in auditors","authors":"Sonja Cilliers","doi":"10.4102/sajbm.v54i1.3654","DOIUrl":"https://doi.org/10.4102/sajbm.v54i1.3654","url":null,"abstract":"","PeriodicalId":45649,"journal":{"name":"South African Journal of Business Management","volume":" ","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-05-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47425394","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-05-16DOI: 10.4102/sajbm.v54i1.3652
Cindy Ndebele, P. de Jager, F. Toerien
{"title":"Can a pro-public orientation explain the holding of capital by G-SIBs?","authors":"Cindy Ndebele, P. de Jager, F. Toerien","doi":"10.4102/sajbm.v54i1.3652","DOIUrl":"https://doi.org/10.4102/sajbm.v54i1.3652","url":null,"abstract":"","PeriodicalId":45649,"journal":{"name":"South African Journal of Business Management","volume":" ","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-05-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43884132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-28DOI: 10.4102/sajbm.v54i1.3446
S. Ntakumba, D. De Jongh
Purpose: This article explores how the relational social constructionist leadership (RSCL) ontology and epistemology, as well as the practice approach, could be employed to reconceptualise the responsible leadership theory.Design: This paper presents a literature review on the responsible leadership and relational leadership theories. It also reviews literature on the RSCL onto-epistemology as its theoretical framework and the practice approach as its methodology. The empirical analysis that is underlined by the abductive mode of enquiry is based on nine interviews with leaders from the Twende Mbele (TM) African Partnership for Monitoring and Evaluation.Findings: The findings comprise one main theme (relational leadership practice of interest) called identifying. Identifying constitutes five sub-themes (intersecting relational leadership practices): context identity, gender identity, government identity, language identity and champions identity. Recommendations to reconceptualise responsible leadership theory are based on the discussion of the findings.Practical implications: The findings could enhance the quality, intentionality and practicality of inter-organisational leadership stakeholder engagement strategies. The social construction of leaders as role models, in the form of cultivating their identity as champions beyond the internal positional leaders, could be practiced by business leaders in other organisational settings to champion social-relationality and ethics-orientation in society in line with the core tenets of responsible leadership theory.Originality/value: The RSCL onto-epistemology and the practice approach methodology provide conceptual tools to advance responsible leadership theory from a leader-centric focus to the collective domain of leadership research by using leadership practices as the unit of analysis.
{"title":"RSCL onto-epistemology and practice approach to reconceptualise responsible leadership theory","authors":"S. Ntakumba, D. De Jongh","doi":"10.4102/sajbm.v54i1.3446","DOIUrl":"https://doi.org/10.4102/sajbm.v54i1.3446","url":null,"abstract":"Purpose: This article explores how the relational social constructionist leadership (RSCL) ontology and epistemology, as well as the practice approach, could be employed to reconceptualise the responsible leadership theory.Design: This paper presents a literature review on the responsible leadership and relational leadership theories. It also reviews literature on the RSCL onto-epistemology as its theoretical framework and the practice approach as its methodology. The empirical analysis that is underlined by the abductive mode of enquiry is based on nine interviews with leaders from the Twende Mbele (TM) African Partnership for Monitoring and Evaluation.Findings: The findings comprise one main theme (relational leadership practice of interest) called identifying. Identifying constitutes five sub-themes (intersecting relational leadership practices): context identity, gender identity, government identity, language identity and champions identity. Recommendations to reconceptualise responsible leadership theory are based on the discussion of the findings.Practical implications: The findings could enhance the quality, intentionality and practicality of inter-organisational leadership stakeholder engagement strategies. The social construction of leaders as role models, in the form of cultivating their identity as champions beyond the internal positional leaders, could be practiced by business leaders in other organisational settings to champion social-relationality and ethics-orientation in society in line with the core tenets of responsible leadership theory.Originality/value: The RSCL onto-epistemology and the practice approach methodology provide conceptual tools to advance responsible leadership theory from a leader-centric focus to the collective domain of leadership research by using leadership practices as the unit of analysis.","PeriodicalId":45649,"journal":{"name":"South African Journal of Business Management","volume":" ","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46697305","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Does complementary role matter? An empirical study on paid search and social ads on purchase","authors":"Zongwei Li, X. Tian, Jianing Chen, Lingling Ren, Yanhui Zhang","doi":"10.4102/sajbm.v54i1.3472","DOIUrl":"https://doi.org/10.4102/sajbm.v54i1.3472","url":null,"abstract":"","PeriodicalId":45649,"journal":{"name":"South African Journal of Business Management","volume":" ","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45138206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-21DOI: 10.4102/sajbm.v54i1.3646
F. Toerien, Chanel Breedt, P. de Jager
Purpose: This study examines the relationship between board gender diversity and environmental, social and governance (ESG) disclosure of companies listed on the Johannesburg Stock Exchange (JSE).Design/methodology/approach: Panel regressions were used to analyse an unbalanced sample of 92 companies (725 company years) listed on the JSE All Share Index during 2011 to 2021. Board gender diversity, measured as the percentage of women on a board, was regressed against aggregate and individual component Bloomberg ESG disclosure scores. ‘Critical mass theory’ was tested using a 30%+ female board representation dummy variable.Findings/results: Positive correlation is found between female board representation and both aggregate ESG and S-disclosure. This likely results from unexplained differences between company and overall economy level time effects, as no time series correlation remains between board gender diversity and ESG disclosure scores once these effects are controlled for. Little evidence is found in support of critical mass theory.Practical implications: The results, although not conclusive, provide support for the argument that greater female representation on South African corporate boards is desirable to attain higher ESG disclosure. However, both female board representation and ESG disclosure scores may be driven by the same non-modelled underlying process, likely controlled for by the fixed effects.Originality/value: This study adds to the growing ESG and board gender diversity research – specifically in South Africa, an interesting case of an emerging economy with well-developed governance and disclosure frameworks, where more equitable gender board representation and increasing ESG disclosure are topics of great practical and academic importance.
{"title":"Does board gender diversity improve environmental, social and governance disclosure? Evidence from South Africa","authors":"F. Toerien, Chanel Breedt, P. de Jager","doi":"10.4102/sajbm.v54i1.3646","DOIUrl":"https://doi.org/10.4102/sajbm.v54i1.3646","url":null,"abstract":"Purpose: This study examines the relationship between board gender diversity and environmental, social and governance (ESG) disclosure of companies listed on the Johannesburg Stock Exchange (JSE).Design/methodology/approach: Panel regressions were used to analyse an unbalanced sample of 92 companies (725 company years) listed on the JSE All Share Index during 2011 to 2021. Board gender diversity, measured as the percentage of women on a board, was regressed against aggregate and individual component Bloomberg ESG disclosure scores. ‘Critical mass theory’ was tested using a 30%+ female board representation dummy variable.Findings/results: Positive correlation is found between female board representation and both aggregate ESG and S-disclosure. This likely results from unexplained differences between company and overall economy level time effects, as no time series correlation remains between board gender diversity and ESG disclosure scores once these effects are controlled for. Little evidence is found in support of critical mass theory.Practical implications: The results, although not conclusive, provide support for the argument that greater female representation on South African corporate boards is desirable to attain higher ESG disclosure. However, both female board representation and ESG disclosure scores may be driven by the same non-modelled underlying process, likely controlled for by the fixed effects.Originality/value: This study adds to the growing ESG and board gender diversity research – specifically in South Africa, an interesting case of an emerging economy with well-developed governance and disclosure frameworks, where more equitable gender board representation and increasing ESG disclosure are topics of great practical and academic importance.","PeriodicalId":45649,"journal":{"name":"South African Journal of Business Management","volume":" ","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43058014","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-17DOI: 10.4102/sajbm.v54i1.3811
L. Skelly
{"title":"Flipping the South African Journal of Business Management: The implications of going Open Access","authors":"L. Skelly","doi":"10.4102/sajbm.v54i1.3811","DOIUrl":"https://doi.org/10.4102/sajbm.v54i1.3811","url":null,"abstract":"","PeriodicalId":45649,"journal":{"name":"South African Journal of Business Management","volume":" ","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49466288","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-11DOI: 10.4102/sajbm.v54i1.3435
E. Ohu, C. Spitzmueller
{"title":"Greasing the wheel through bribes: interaction of national culture and local business conditions","authors":"E. Ohu, C. Spitzmueller","doi":"10.4102/sajbm.v54i1.3435","DOIUrl":"https://doi.org/10.4102/sajbm.v54i1.3435","url":null,"abstract":"","PeriodicalId":45649,"journal":{"name":"South African Journal of Business Management","volume":" ","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42428556","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Purpose: In heavy industries like mining, where safety is paramount, organisations need a well-functioning system of accountability. Yet to whom employees perceive they are accountable differs at varying hierarchical levels. This article reports on the findings from a study that investigated sources of accountability at different organisational levels in a certain mining operation and the mechanisms used to manage such accountability.Design/methodology/approach: An exploratory, qualitative research methodology was used in the study, underpinned by in-depth interviews with participants from three organisational levels: blue-collar workers, supervisors and managers. The data collected were analysed using thematic content analysis.Findings/results: Blue-collar workers and supervisors considered self-accountability and accountability to line managers to be the primary sources of accountability. However, managers stressed the importance of accountability to regulatory bodies and the legal implications of non-adherence to prescribed standards. All participants perceived their reputations to be heavily dependent on their accountability relationships. Mechanisms used in the organisation to promote accountability included clarifying roles and responsibilities, building open and honest interpersonal relationships, implementing standardised policies and procedures, and offering financial incentives.Practical implications: The findings from the study informed the development of a conceptual accountability model, which should help mining executives in other organisations to manage the accountability process and promote responsible and safe behaviour at all organisational levels.Originality/value: There is limited empirical research on sources of accountability in organisations. This study provides useful insights that help to fill this gap.
{"title":"Exploring accountability of individuals in the mining sector: A multi-level perspective","authors":"Tarryn Brandling, Hayley Pearson, Morris Mthombeni","doi":"10.4102/sajbm.v54i1.3085","DOIUrl":"https://doi.org/10.4102/sajbm.v54i1.3085","url":null,"abstract":"Purpose: In heavy industries like mining, where safety is paramount, organisations need a well-functioning system of accountability. Yet to whom employees perceive they are accountable differs at varying hierarchical levels. This article reports on the findings from a study that investigated sources of accountability at different organisational levels in a certain mining operation and the mechanisms used to manage such accountability.Design/methodology/approach: An exploratory, qualitative research methodology was used in the study, underpinned by in-depth interviews with participants from three organisational levels: blue-collar workers, supervisors and managers. The data collected were analysed using thematic content analysis.Findings/results: Blue-collar workers and supervisors considered self-accountability and accountability to line managers to be the primary sources of accountability. However, managers stressed the importance of accountability to regulatory bodies and the legal implications of non-adherence to prescribed standards. All participants perceived their reputations to be heavily dependent on their accountability relationships. Mechanisms used in the organisation to promote accountability included clarifying roles and responsibilities, building open and honest interpersonal relationships, implementing standardised policies and procedures, and offering financial incentives.Practical implications: The findings from the study informed the development of a conceptual accountability model, which should help mining executives in other organisations to manage the accountability process and promote responsible and safe behaviour at all organisational levels.Originality/value: There is limited empirical research on sources of accountability in organisations. This study provides useful insights that help to fill this gap.","PeriodicalId":45649,"journal":{"name":"South African Journal of Business Management","volume":"132 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-03-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135832721","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-24DOI: 10.4102/sajbm.v54i1.3449
Jin Wang, Deli Wang, Hai Long, Yu Chen
Purpose: This research aims to investigate whether increasing the pension contributions of a firm leads to inefficient investments.Design/methodology/approach: Based on the 26 135 observations of the Chinese listed firms, this study employs ordinary least squares models to investigate the relationship between pension costs and inefficient investments.Findings/results: This study shows that Chinese listed firms’ pension contribution increments result in fewer investment opportunities and a decreased in investment efficiency. This is insignificant for the more profitable firms and state-owned enterprises. It suggests further that a firm’s pension cost is significantly associated with its investment inefficiency, particularly for cash flow dominated and financing–restricted firms. This indicates a negative association between pension contributions and cash flows, and several pension contributions may lead to a cash flow shortage in the firms.Practical implications: For managers, they should improve their investment efficiency within an affordable pension plan; for investors, increasing pension costs potentially decrease their investment returns.Originality/value: Some findings have reference values for some developing countries.
{"title":"Do firms’ pension contributions decrease their investment efficiency in Chinese context?","authors":"Jin Wang, Deli Wang, Hai Long, Yu Chen","doi":"10.4102/sajbm.v54i1.3449","DOIUrl":"https://doi.org/10.4102/sajbm.v54i1.3449","url":null,"abstract":"Purpose: This research aims to investigate whether increasing the pension contributions of a firm leads to inefficient investments.Design/methodology/approach: Based on the 26 135 observations of the Chinese listed firms, this study employs ordinary least squares models to investigate the relationship between pension costs and inefficient investments.Findings/results: This study shows that Chinese listed firms’ pension contribution increments result in fewer investment opportunities and a decreased in investment efficiency. This is insignificant for the more profitable firms and state-owned enterprises. It suggests further that a firm’s pension cost is significantly associated with its investment inefficiency, particularly for cash flow dominated and financing–restricted firms. This indicates a negative association between pension contributions and cash flows, and several pension contributions may lead to a cash flow shortage in the firms.Practical implications: For managers, they should improve their investment efficiency within an affordable pension plan; for investors, increasing pension costs potentially decrease their investment returns.Originality/value: Some findings have reference values for some developing countries.","PeriodicalId":45649,"journal":{"name":"South African Journal of Business Management","volume":" ","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45599967","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-10DOI: 10.4102/sajbm.v53i1.3085
T. Brandling, H. Pearson, Morris Mthombeni
Purpose: In heavy industries like mining, where safety is paramount, organisations need a well-functioning system of accountability. Yet to whom employees perceive they are accountable differs at varying hierarchical levels. This article reports on the findings from a study that investigated sources of accountability at different organisational levels in a certain mining operation and the mechanisms used to manage such accountability.Design/methodology/approach: An exploratory, qualitative research methodology was used in the study, underpinned by in-depth interviews with participants from three organisational levels: blue-collar workers, supervisors and managers. The data collected were analysed using thematic content analysis.Findings/results: Blue-collar workers and supervisors considered self-accountability and accountability to line managers to be the primary sources of accountability. However, managers stressed the importance of accountability to regulatory bodies and the legal implications of non-adherence to prescribed standards. All participants perceived their reputations to be heavily dependent on their accountability relationships. Mechanisms used in the organisation to promote accountability included clarifying roles and responsibilities, building open and honest interpersonal relationships, implementing standardised policies and procedures, and offering financial incentives.Practical implications: The findings from the study informed the development of a conceptual accountability model, which should help mining executives in other organisations to manage the accountability process and promote responsible and safe behaviour at all organisational levels.Originality/value: There is limited empirical research on sources of accountability in organisations. This study provides useful insights that help to fill this gap.
{"title":"Exploring accountability of individuals in the mining sector: A multi-level perspective","authors":"T. Brandling, H. Pearson, Morris Mthombeni","doi":"10.4102/sajbm.v53i1.3085","DOIUrl":"https://doi.org/10.4102/sajbm.v53i1.3085","url":null,"abstract":"Purpose: In heavy industries like mining, where safety is paramount, organisations need a well-functioning system of accountability. Yet to whom employees perceive they are accountable differs at varying hierarchical levels. This article reports on the findings from a study that investigated sources of accountability at different organisational levels in a certain mining operation and the mechanisms used to manage such accountability.Design/methodology/approach: An exploratory, qualitative research methodology was used in the study, underpinned by in-depth interviews with participants from three organisational levels: blue-collar workers, supervisors and managers. The data collected were analysed using thematic content analysis.Findings/results: Blue-collar workers and supervisors considered self-accountability and accountability to line managers to be the primary sources of accountability. However, managers stressed the importance of accountability to regulatory bodies and the legal implications of non-adherence to prescribed standards. All participants perceived their reputations to be heavily dependent on their accountability relationships. Mechanisms used in the organisation to promote accountability included clarifying roles and responsibilities, building open and honest interpersonal relationships, implementing standardised policies and procedures, and offering financial incentives.Practical implications: The findings from the study informed the development of a conceptual accountability model, which should help mining executives in other organisations to manage the accountability process and promote responsible and safe behaviour at all organisational levels.Originality/value: There is limited empirical research on sources of accountability in organisations. This study provides useful insights that help to fill this gap.","PeriodicalId":45649,"journal":{"name":"South African Journal of Business Management","volume":" ","pages":""},"PeriodicalIF":1.3,"publicationDate":"2023-03-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47817478","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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