Pub Date : 2023-02-28DOI: 10.1108/emjb-09-2022-0161
Habib Jouber
PurposeConsidering corporate governance (CG hereinafter) practices' variety across Anglo-American and European countries, this study relies on contingency and complexity theories to investigate the effect of environmental sustainability performance (ESP hereinafter) on shareholder value under various configurations of board of directors (BoD hereinafter), firm and country characteristics.Design/methodology/approachThe author used the Thomson Reuters Environment Pillar Score (ASSET4) and the Total Shareholder Return to assess ESP and shareholder value respectively. The author applied a fuzzy-set qualitative comparative analysis (fsQCA hereinafter) to an unbalanced panel of 2,284 observations from 486 European and Anglo-American non-financial listed firms over the period 2016–2020.FindingsThe author found a positive association between ESP and shareholder value and he displayed notable differences between Anglo-American and European economies regarding causal predictors of this positive association. Within European firms operating under civil law code where investor protection is low and family ownership is widespread, ESP creates shareholder value under configurations of causal predictors that significantly differ from those of their Anglo-American peers. The author's findings are robust to different identification strategies.Practical implicationsThis study assists researchers, practitioners, shareholders and policymakers the significant roles that BoD diversity, organisational and institutional traits are jointly playing as determinants of the ESP-shareholder value relationship.Originality/valueThe author's study offers a more encompassing, complete and theoretically richer picture of the key drivers and outcomes of ESP.
{"title":"Environmental sustainability performance and shareholder value: an international fuzzy-set qualitative comparative analysis","authors":"Habib Jouber","doi":"10.1108/emjb-09-2022-0161","DOIUrl":"https://doi.org/10.1108/emjb-09-2022-0161","url":null,"abstract":"PurposeConsidering corporate governance (CG hereinafter) practices' variety across Anglo-American and European countries, this study relies on contingency and complexity theories to investigate the effect of environmental sustainability performance (ESP hereinafter) on shareholder value under various configurations of board of directors (BoD hereinafter), firm and country characteristics.Design/methodology/approachThe author used the Thomson Reuters Environment Pillar Score (ASSET4) and the Total Shareholder Return to assess ESP and shareholder value respectively. The author applied a fuzzy-set qualitative comparative analysis (fsQCA hereinafter) to an unbalanced panel of 2,284 observations from 486 European and Anglo-American non-financial listed firms over the period 2016–2020.FindingsThe author found a positive association between ESP and shareholder value and he displayed notable differences between Anglo-American and European economies regarding causal predictors of this positive association. Within European firms operating under civil law code where investor protection is low and family ownership is widespread, ESP creates shareholder value under configurations of causal predictors that significantly differ from those of their Anglo-American peers. The author's findings are robust to different identification strategies.Practical implicationsThis study assists researchers, practitioners, shareholders and policymakers the significant roles that BoD diversity, organisational and institutional traits are jointly playing as determinants of the ESP-shareholder value relationship.Originality/valueThe author's study offers a more encompassing, complete and theoretically richer picture of the key drivers and outcomes of ESP.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":" ","pages":""},"PeriodicalIF":5.2,"publicationDate":"2023-02-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44580417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-24DOI: 10.1108/emjb-09-2022-0155
Mohammad Alhmood, H. Shaari, Redhwan Al-Dhamari, A. Sani
PurposeThe current research inspects the moderation role of ownership concentration on chief executive officer (CEO) characteristics and real earnings management (REM) relationship in Jordan.Design/methodology/approachDriscoll–Kraay regressions were run using data from 348 firm-year observations for companies listed on the Amman Stock Exchange between 2013 and 2018.FindingsDriscoll–Kraay regressions demonstrate that CEO experience, tenure and political connections improve REM practices. Ownership concentration diminishes and limits REM practices when combined with CEO experience, tenure and political connections, since all three have a negative and significant link with REM.Research limitations/implicationsInitial constraints include the study’s lack of generalisability due to a small number of CEO-related parameters. Second, critics of the ideal model for judging EM have a foreseeable flaw. No generally accepted model is perfect.Practical implicationsThis study’s conclusions are crucial for industry participants, including companies, policymakers, investors and the general public. These findings will help investors, practitioners and regulators understand that businesses with significant ownership concentrations and experienced CEOs have superior earnings and low REM practises.Social implicationsThe findings of this study have an optimistic impact on the existing body of knowledge. The current literature has yet to properly inspect the moderation role that ownership concentration has on the connotation between CEO characteristics and EM.Originality/valueDespite several research studies in both developed and developing nations, ownership concentration has been almost virtually neglected. The current study could fill a hole in earlier research, rendering it a novel study.
{"title":"Does ownership concentration matter for the relationship between CEO characteristics and real earnings management: evidence from Jordan","authors":"Mohammad Alhmood, H. Shaari, Redhwan Al-Dhamari, A. Sani","doi":"10.1108/emjb-09-2022-0155","DOIUrl":"https://doi.org/10.1108/emjb-09-2022-0155","url":null,"abstract":"PurposeThe current research inspects the moderation role of ownership concentration on chief executive officer (CEO) characteristics and real earnings management (REM) relationship in Jordan.Design/methodology/approachDriscoll–Kraay regressions were run using data from 348 firm-year observations for companies listed on the Amman Stock Exchange between 2013 and 2018.FindingsDriscoll–Kraay regressions demonstrate that CEO experience, tenure and political connections improve REM practices. Ownership concentration diminishes and limits REM practices when combined with CEO experience, tenure and political connections, since all three have a negative and significant link with REM.Research limitations/implicationsInitial constraints include the study’s lack of generalisability due to a small number of CEO-related parameters. Second, critics of the ideal model for judging EM have a foreseeable flaw. No generally accepted model is perfect.Practical implicationsThis study’s conclusions are crucial for industry participants, including companies, policymakers, investors and the general public. These findings will help investors, practitioners and regulators understand that businesses with significant ownership concentrations and experienced CEOs have superior earnings and low REM practises.Social implicationsThe findings of this study have an optimistic impact on the existing body of knowledge. The current literature has yet to properly inspect the moderation role that ownership concentration has on the connotation between CEO characteristics and EM.Originality/valueDespite several research studies in both developed and developing nations, ownership concentration has been almost virtually neglected. The current study could fill a hole in earlier research, rendering it a novel study.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":" ","pages":""},"PeriodicalIF":5.2,"publicationDate":"2023-02-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46749926","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-24DOI: 10.1108/emjb-11-2022-0208
Dario Natale Palmucci
PurposeThis work aims to shed light on the cognitive biases that may have an influence on the strategic decision-making process, with a particular focus on those impacting both human resources (HR) standard activities within organizations and new innovative change management initiatives critical for them to survive.Design/methodology/approachThis is a conceptual paper based on a literature review on cognitive biases and managerial decision-making. The conceptual approach is employed to outline how subjective cognitive barriers can undermine managerial decisions and, in particular, the objectivity of HR practices and change management initiatives.FindingsThe discussion emphasizes that cognitive biases are ever-present elements in the decision-making process of professionals, and they influence several areas of management including HR and change management.Research limitations/implicationsLimitations of the study concern the method adopted, as it is conceptual. The implications of the paper are relevant for supervisors and employees working in the HR and innovation/R&D departments in order to create awareness within the organizational contexts and limit the negative influence of these cognitive barriers during their daily activities.Originality/valueThe research contributes to the knowledge on HR management and decision-making process by combining literature findings with practical examples and tips suggesting how to avoid biases in the decision-making process regarding HR and change management.
{"title":"Decision making in human resources standard practices and change management innovation initiatives: the common destiny of being affected by biases","authors":"Dario Natale Palmucci","doi":"10.1108/emjb-11-2022-0208","DOIUrl":"https://doi.org/10.1108/emjb-11-2022-0208","url":null,"abstract":"PurposeThis work aims to shed light on the cognitive biases that may have an influence on the strategic decision-making process, with a particular focus on those impacting both human resources (HR) standard activities within organizations and new innovative change management initiatives critical for them to survive.Design/methodology/approachThis is a conceptual paper based on a literature review on cognitive biases and managerial decision-making. The conceptual approach is employed to outline how subjective cognitive barriers can undermine managerial decisions and, in particular, the objectivity of HR practices and change management initiatives.FindingsThe discussion emphasizes that cognitive biases are ever-present elements in the decision-making process of professionals, and they influence several areas of management including HR and change management.Research limitations/implicationsLimitations of the study concern the method adopted, as it is conceptual. The implications of the paper are relevant for supervisors and employees working in the HR and innovation/R&D departments in order to create awareness within the organizational contexts and limit the negative influence of these cognitive barriers during their daily activities.Originality/valueThe research contributes to the knowledge on HR management and decision-making process by combining literature findings with practical examples and tips suggesting how to avoid biases in the decision-making process regarding HR and change management.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":" ","pages":""},"PeriodicalIF":5.2,"publicationDate":"2023-01-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43802385","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-05DOI: 10.1108/emjb-04-2022-0075
Sotiroula Liasidou, Georgios Afxentiou, Elena Malkawi, George Antoniades
PurposeThe aim of this paper is to investigate and define employees' professionalism in the hotel industry. A professional employee has specific core competencies and personal attributes that improve the quality of service by resolving guest complaints, ensuring guest satisfaction and gaining a competitive advantage. In the hospitality industry, interaction with customers necessitates providing services of high standards that are characterised by professionalism.Design/methodology/approachThis research deployed a quantitative methodology with self-administering questionnaires to hotel managers of 4-star and 5-star hotels.FindingsThe results of the study suggest that employees' professionalism in hotels includes skills combined with personality characteristics along with a passion for the profession. Thus, to attest to professionalism, managers must ensure that skills are adjusted to subject-specific knowledge and expertise while incorporating “social consciousness” as a constituent dimension of professionalism.Originality/valueThis study investigates the concept of professionalism as the main prerequisite for the delivery of exceptional hotel services and introduces the notion of “social consciousness” as an additional dimension of professionalism.
{"title":"Attesting to hotel employees' professionalism: views and perceptions of managers","authors":"Sotiroula Liasidou, Georgios Afxentiou, Elena Malkawi, George Antoniades","doi":"10.1108/emjb-04-2022-0075","DOIUrl":"https://doi.org/10.1108/emjb-04-2022-0075","url":null,"abstract":"PurposeThe aim of this paper is to investigate and define employees' professionalism in the hotel industry. A professional employee has specific core competencies and personal attributes that improve the quality of service by resolving guest complaints, ensuring guest satisfaction and gaining a competitive advantage. In the hospitality industry, interaction with customers necessitates providing services of high standards that are characterised by professionalism.Design/methodology/approachThis research deployed a quantitative methodology with self-administering questionnaires to hotel managers of 4-star and 5-star hotels.FindingsThe results of the study suggest that employees' professionalism in hotels includes skills combined with personality characteristics along with a passion for the profession. Thus, to attest to professionalism, managers must ensure that skills are adjusted to subject-specific knowledge and expertise while incorporating “social consciousness” as a constituent dimension of professionalism.Originality/valueThis study investigates the concept of professionalism as the main prerequisite for the delivery of exceptional hotel services and introduces the notion of “social consciousness” as an additional dimension of professionalism.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":" ","pages":""},"PeriodicalIF":5.2,"publicationDate":"2023-01-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44869723","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-04DOI: 10.1108/emjb-08-2021-0116
Mohammed T. Abusharbeh
PurposeThe purpose of this study is to examine the influence of knowledge creation (KC) process on customer relations management (CRM) in Palestinian commercial banks, taking into consideration which factors of KC process support the CRM system.Design/methodology/approachThe study uses a quantitative research design wherein questionnaires have been used to collect data from 345 respondents in the Palestinian banking sector. Research hypotheses have been tested using multiple regression analysis.FindingsThe findings unveil that socialisation and combination processes have a positive impact on CRM. In contrast, internalisation process negatively affects CRM system, but outsourcing knowledge does not significantly affect CRM.Research limitations/implicationsPast studies empirically validated the success of CRM adaptation in the context of different industries. This study provides a new conceptual model which validates the influence of KC on CRM in the banking sector. It also affirms the integral role of KC in supporting CRM from an emerging country perspective like Palestine.Practical implicationsThis study offers new insights into creating of knowledge by employees in supporting CRM. It will encourage future scholars to further explore the key dimensions of the KC process for a more detailed investigation at a workplace. This study suggests that banks’ directors and employees should behave in a social manner to support relationship with customers. This study also suggests facilitating knowledge from different resources in innovative ways, through encouraging creative thinking from experiences, using technology in sharing knowledge, focussing on appropriate training to resolve customers' problems and disseminating new knowledge among employees.Originality/valueThis study expands the body of knowledge on KC process in supporting CRM from an emerging country perspective. This study validates the influence of KC on CRM in the Palestinian banking sector. This sheds light on the integration of these two concepts.
{"title":"The influence of knowledge creation process on customer relations management: evidence from Palestinian commercial banks","authors":"Mohammed T. Abusharbeh","doi":"10.1108/emjb-08-2021-0116","DOIUrl":"https://doi.org/10.1108/emjb-08-2021-0116","url":null,"abstract":"PurposeThe purpose of this study is to examine the influence of knowledge creation (KC) process on customer relations management (CRM) in Palestinian commercial banks, taking into consideration which factors of KC process support the CRM system.Design/methodology/approachThe study uses a quantitative research design wherein questionnaires have been used to collect data from 345 respondents in the Palestinian banking sector. Research hypotheses have been tested using multiple regression analysis.FindingsThe findings unveil that socialisation and combination processes have a positive impact on CRM. In contrast, internalisation process negatively affects CRM system, but outsourcing knowledge does not significantly affect CRM.Research limitations/implicationsPast studies empirically validated the success of CRM adaptation in the context of different industries. This study provides a new conceptual model which validates the influence of KC on CRM in the banking sector. It also affirms the integral role of KC in supporting CRM from an emerging country perspective like Palestine.Practical implicationsThis study offers new insights into creating of knowledge by employees in supporting CRM. It will encourage future scholars to further explore the key dimensions of the KC process for a more detailed investigation at a workplace. This study suggests that banks’ directors and employees should behave in a social manner to support relationship with customers. This study also suggests facilitating knowledge from different resources in innovative ways, through encouraging creative thinking from experiences, using technology in sharing knowledge, focussing on appropriate training to resolve customers' problems and disseminating new knowledge among employees.Originality/valueThis study expands the body of knowledge on KC process in supporting CRM from an emerging country perspective. This study validates the influence of KC on CRM in the Palestinian banking sector. This sheds light on the integration of these two concepts.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":" ","pages":""},"PeriodicalIF":5.2,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46344155","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-01-03DOI: 10.1108/emjb-03-2022-0064
Athanasios Falaras, O. Moschidis
PurposeThe aim of the paper is to study and propose a model of the effect of entrepreneurial culture on innovation, with the country's relevant institutional framework as a mediator. The model applies to the field of wine industry within the Greek institutional framework.Design/methodology/approachThe research population consists of wineries in Greece. A questionnaire was used to collect the data. Due to the fact that the model includes latent variables and indirect effects, the partial least squares (PLS) algorithm and the SMART-PLS software were chosen to analyze the data. The effect of entrepreneurial culture and institutional framework on innovation was examined as well as the role of institutional framework as a mediator.FindingsIt was found that entrepreneurial culture affects innovation positively and statistically significantly. What is more, it was found that the Greek institutional framework affects innovation negatively and statistically significantly. Finally, institutional framework negatively mediates between entrepreneurial culture and innovation, highlighted as a partial mediator.Practical implicationsIt is highlighted that it is up to entrepreneurs themselves to succeed. Furthermore, policymakers have to take the necessary measures to improve the external business environment of Greece. Indeed, entrepreneurship can succeed even further if the external environment is favorable.Originality/valueIt is interesting that despite the negative effect of institutional framework on innovation, the indirect positive effect of entrepreneurial culture on innovation is still statistically significant. This means that entrepreneurs who have the right mindset can overcome external barriers.
{"title":"The effect of entrepreneurial culture on innovation in a negative business environment: the case of Greece","authors":"Athanasios Falaras, O. Moschidis","doi":"10.1108/emjb-03-2022-0064","DOIUrl":"https://doi.org/10.1108/emjb-03-2022-0064","url":null,"abstract":"PurposeThe aim of the paper is to study and propose a model of the effect of entrepreneurial culture on innovation, with the country's relevant institutional framework as a mediator. The model applies to the field of wine industry within the Greek institutional framework.Design/methodology/approachThe research population consists of wineries in Greece. A questionnaire was used to collect the data. Due to the fact that the model includes latent variables and indirect effects, the partial least squares (PLS) algorithm and the SMART-PLS software were chosen to analyze the data. The effect of entrepreneurial culture and institutional framework on innovation was examined as well as the role of institutional framework as a mediator.FindingsIt was found that entrepreneurial culture affects innovation positively and statistically significantly. What is more, it was found that the Greek institutional framework affects innovation negatively and statistically significantly. Finally, institutional framework negatively mediates between entrepreneurial culture and innovation, highlighted as a partial mediator.Practical implicationsIt is highlighted that it is up to entrepreneurs themselves to succeed. Furthermore, policymakers have to take the necessary measures to improve the external business environment of Greece. Indeed, entrepreneurship can succeed even further if the external environment is favorable.Originality/valueIt is interesting that despite the negative effect of institutional framework on innovation, the indirect positive effect of entrepreneurial culture on innovation is still statistically significant. This means that entrepreneurs who have the right mindset can overcome external barriers.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":" ","pages":""},"PeriodicalIF":5.2,"publicationDate":"2023-01-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44316174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-12-15DOI: 10.1108/emjb-03-2022-0060
Lassaad Abdelmoula
PurposeThe purpose of this study is to investigate the motives for granting additional remuneration to majority managers in Tunisian limited liability companies. The theoretical explanation is based on the tax avoidance hypothesis on the one hand and on the conflict of interests hypothesis on the other hand.Design/methodology/approachThe sample used consists of 48 Tunisian limited liability companies throughout the period ranging from 2015 to 2020. The authors use the panel data with the generalized method of moments (GMM) estimate in first difference.FindingsThe results provide evidence of a positive relationship between the accounting performance of the company and the granting of additional remuneration to majority managers, alongside their share in profits. What is more, there is a positive relationship between the change in the company's accounting results and the granting of additional remuneration to majority managers, alongside their share in profits. Likewise, the tax avoidance carried out by the firm is positively and significantly correlated with the granting of additional remuneration to majority managers, alongside their share in profits.Practical implicationsThe results may help corporations consider their future growth opportunities. This is in a context where the approach to tax avoidance and conflict of interests occupies a central place in the assessment of the granting of additional remuneration to majority managers, alongside their share in profits.Originality/valueThis article is motivated by the low number of works in the context of granting additional remuneration to majority managers, alongside their share in profits. It makes a substantial contribution to the academic literature through adding to the limited body of research on tax avoidance and conflict of interests in a corporate context.
{"title":"Motives for granting additional remuneration to majority managers, by Tunisian limited liability companies, alongside their share in profits","authors":"Lassaad Abdelmoula","doi":"10.1108/emjb-03-2022-0060","DOIUrl":"https://doi.org/10.1108/emjb-03-2022-0060","url":null,"abstract":"PurposeThe purpose of this study is to investigate the motives for granting additional remuneration to majority managers in Tunisian limited liability companies. The theoretical explanation is based on the tax avoidance hypothesis on the one hand and on the conflict of interests hypothesis on the other hand.Design/methodology/approachThe sample used consists of 48 Tunisian limited liability companies throughout the period ranging from 2015 to 2020. The authors use the panel data with the generalized method of moments (GMM) estimate in first difference.FindingsThe results provide evidence of a positive relationship between the accounting performance of the company and the granting of additional remuneration to majority managers, alongside their share in profits. What is more, there is a positive relationship between the change in the company's accounting results and the granting of additional remuneration to majority managers, alongside their share in profits. Likewise, the tax avoidance carried out by the firm is positively and significantly correlated with the granting of additional remuneration to majority managers, alongside their share in profits.Practical implicationsThe results may help corporations consider their future growth opportunities. This is in a context where the approach to tax avoidance and conflict of interests occupies a central place in the assessment of the granting of additional remuneration to majority managers, alongside their share in profits.Originality/valueThis article is motivated by the low number of works in the context of granting additional remuneration to majority managers, alongside their share in profits. It makes a substantial contribution to the academic literature through adding to the limited body of research on tax avoidance and conflict of interests in a corporate context.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":" ","pages":""},"PeriodicalIF":5.2,"publicationDate":"2022-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45209504","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-24DOI: 10.1108/emjb-05-2022-0100
Manaf Al-Okaily
PurposeThe purpose of this study is to test the antecedent factors that directly influence accounting information systems (AIS) usage, which, in turn, affects net benefits of AIS usage, drawing upon the technology acceptance model (TAM) in the context of Jordan.Design/methodology/approachTo test the suggested research model, an online questionnaire was employed to collect data from 213 owners in Jordanian small and medium-sized enterprises (SMEs). The data were analyzed utilizing bootstrapped procedure by the partial least Squares-structural equation modeling (PLS-SEM).FindingsOut of ten postulated hypotheses, eight were accepted. Mainly, the empirical outcomes confirm the suggested hypotheses that the perceived usefulness (PUS) of AIS is positively and significantly impacted by perceived convenience (PCN) and perceived ease of use (PEU). Besides, the outcomes confirm that AIS usage is significantly influenced by PUS, PEU and perceived compatibility (PCM). Finally, the net benefits of AIS are positively influenced by AIS usage and information technology (IT) knowledge, whereby it was revealed that IT knowledge has a direct and indirect effect.Originality/valueThis study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of an AIS to obtain a better achievement among Jordanian SMEs performance.
{"title":"Toward an integrated model for the antecedents and consequences of AIS usage at the organizational level","authors":"Manaf Al-Okaily","doi":"10.1108/emjb-05-2022-0100","DOIUrl":"https://doi.org/10.1108/emjb-05-2022-0100","url":null,"abstract":"PurposeThe purpose of this study is to test the antecedent factors that directly influence accounting information systems (AIS) usage, which, in turn, affects net benefits of AIS usage, drawing upon the technology acceptance model (TAM) in the context of Jordan.Design/methodology/approachTo test the suggested research model, an online questionnaire was employed to collect data from 213 owners in Jordanian small and medium-sized enterprises (SMEs). The data were analyzed utilizing bootstrapped procedure by the partial least Squares-structural equation modeling (PLS-SEM).FindingsOut of ten postulated hypotheses, eight were accepted. Mainly, the empirical outcomes confirm the suggested hypotheses that the perceived usefulness (PUS) of AIS is positively and significantly impacted by perceived convenience (PCN) and perceived ease of use (PEU). Besides, the outcomes confirm that AIS usage is significantly influenced by PUS, PEU and perceived compatibility (PCM). Finally, the net benefits of AIS are positively influenced by AIS usage and information technology (IT) knowledge, whereby it was revealed that IT knowledge has a direct and indirect effect.Originality/valueThis study addresses a vital research gap in the literature by suggesting a comprehensive research model that can help garner enhanced usage of an AIS to obtain a better achievement among Jordanian SMEs performance.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":"1 1","pages":""},"PeriodicalIF":5.2,"publicationDate":"2022-11-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"62181196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-11-15DOI: 10.1108/emjb-05-2022-0099
M. E. Neves, P. Castanheira, A. Dias, R. Silva, B. Cancela
PurposeThe main goal of this paper is to study the specific characteristics of the performance of companies in the metallurgical sector, in the northern region of Portugal.Design/methodology/approachTo achieve this aim, the authors have used data from 325 companies manufacturing metal products, except machinery and equipment (CAE Rev.3 25) and 27 companies that manufacture machinery and equipment (CAE Rev. 3 28). The models were estimated by using the panel data methodology for the period between 2011 and 2019. Specifically, the estimation method of the generalized method of moments system (GMM system) proposed by Arellano and Bover (1995) and Blundell and Bond (1998) was used.FindingsThe results show that the main decisions on the performance of metallurgical companies in Northern Portugal depend on the dimensions of sales in the domestic market (SDM), sales in the community market (SCM), and sales in the foreign market (SFM) and also highlight that the signal and significance of the specific variables depends on how the different stakeholders understand performance.Originality/valueAs far as the authors know, this is the first study to comparatively analyze the two metallurgical databases in Portugal. Despite the huge difference in the size of the sample, this study’s results show that in an era of paradigm shift about what business objectives should be, stakeholders are still not environmentally aware and the social dimension is only considered by shareholders, but not yet by the manager and the general community.
{"title":"Determinants factors of the performance of metallurgical companies in Northern Portugal: new evidence using panel data","authors":"M. E. Neves, P. Castanheira, A. Dias, R. Silva, B. Cancela","doi":"10.1108/emjb-05-2022-0099","DOIUrl":"https://doi.org/10.1108/emjb-05-2022-0099","url":null,"abstract":"PurposeThe main goal of this paper is to study the specific characteristics of the performance of companies in the metallurgical sector, in the northern region of Portugal.Design/methodology/approachTo achieve this aim, the authors have used data from 325 companies manufacturing metal products, except machinery and equipment (CAE Rev.3 25) and 27 companies that manufacture machinery and equipment (CAE Rev. 3 28). The models were estimated by using the panel data methodology for the period between 2011 and 2019. Specifically, the estimation method of the generalized method of moments system (GMM system) proposed by Arellano and Bover (1995) and Blundell and Bond (1998) was used.FindingsThe results show that the main decisions on the performance of metallurgical companies in Northern Portugal depend on the dimensions of sales in the domestic market (SDM), sales in the community market (SCM), and sales in the foreign market (SFM) and also highlight that the signal and significance of the specific variables depends on how the different stakeholders understand performance.Originality/valueAs far as the authors know, this is the first study to comparatively analyze the two metallurgical databases in Portugal. Despite the huge difference in the size of the sample, this study’s results show that in an era of paradigm shift about what business objectives should be, stakeholders are still not environmentally aware and the social dimension is only considered by shareholders, but not yet by the manager and the general community.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":" ","pages":""},"PeriodicalIF":5.2,"publicationDate":"2022-11-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47211787","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2022-09-16DOI: 10.1108/emjb-12-2021-0199
Jorge Nascimento, S. Loureiro
PurposeConsidering the relevance of understanding what influences environmentally sustainable consumer choices, the present study aims to examine and synthesize the key determinants factors from literature and outline a new conceptual framework for explaining green purchasing behaviors (GPBs).Design/methodology/approachA bibliometric analysis was conducted on 161 articles extracted from Web of Science and Scopus databases, which were systematically evaluated and reviewed, and represent the current GPB knowledge base. Content analysis, science mapping and bibliometric analysis techniques were applied to uncover the major theories and constructs from the state-of-the-art.FindingsThe evolving debate between altruistic and self-interest consumer motivations reveals challenges for rational-based theories, as most empirical applications are not focused on buying behaviors, but instead either on pro-environmental (non-buying) activities or on buying intentions. From the subset of leading contributions and emerging topics, nine thematic clusters are unveiled in this investigation, which were combined to create the new PSICHE framework with the purpose of predicting GPB: (P)roduct-related factors, (S)ocial influences, (I)ndividual factors, (C)oncerns about the environment, (H)abits and (E)motions.Practical implicationsBy uncovering the multiple intervening factors in GPB decision processes, this study will assist practitioners and academics to move forward on how to foster more sustainable consumer behaviors.Originality/valueThe present study provides readers a summary of an unprecedentedly broad collection of papers, from which the key themes are categorized, the domain's intellectual structure is captured and an actionable framework for enhancing the understanding GPB is proposed. Four new thrust areas and a set of future research questions are included.
{"title":"The PSICHE framework for sustainable consumption and future research directions","authors":"Jorge Nascimento, S. Loureiro","doi":"10.1108/emjb-12-2021-0199","DOIUrl":"https://doi.org/10.1108/emjb-12-2021-0199","url":null,"abstract":"PurposeConsidering the relevance of understanding what influences environmentally sustainable consumer choices, the present study aims to examine and synthesize the key determinants factors from literature and outline a new conceptual framework for explaining green purchasing behaviors (GPBs).Design/methodology/approachA bibliometric analysis was conducted on 161 articles extracted from Web of Science and Scopus databases, which were systematically evaluated and reviewed, and represent the current GPB knowledge base. Content analysis, science mapping and bibliometric analysis techniques were applied to uncover the major theories and constructs from the state-of-the-art.FindingsThe evolving debate between altruistic and self-interest consumer motivations reveals challenges for rational-based theories, as most empirical applications are not focused on buying behaviors, but instead either on pro-environmental (non-buying) activities or on buying intentions. From the subset of leading contributions and emerging topics, nine thematic clusters are unveiled in this investigation, which were combined to create the new PSICHE framework with the purpose of predicting GPB: (P)roduct-related factors, (S)ocial influences, (I)ndividual factors, (C)oncerns about the environment, (H)abits and (E)motions.Practical implicationsBy uncovering the multiple intervening factors in GPB decision processes, this study will assist practitioners and academics to move forward on how to foster more sustainable consumer behaviors.Originality/valueThe present study provides readers a summary of an unprecedentedly broad collection of papers, from which the key themes are categorized, the domain's intellectual structure is captured and an actionable framework for enhancing the understanding GPB is proposed. Four new thrust areas and a set of future research questions are included.","PeriodicalId":46475,"journal":{"name":"EuroMed Journal of Business","volume":" ","pages":""},"PeriodicalIF":5.2,"publicationDate":"2022-09-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46469368","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：