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The impact of employees' working relations in creating and retaining trust: the case of the Bahrain Olympic Committee
Introduction: This thesis investigates the impact of employeesâ working relations in creating, maintaining and retaining trust in the Bahrain Olympic Committee (BOC).
Aim: The main aim of this thesis is to determine how the three groups of Organisational Trust variables, namely Social System Elements (SSE), Factors of Trustworthiness (FoT) and Third-Party Gossip (TPG), affect employeesâ Organisational Trust (OTR) in the BOC and promote Organisational Citizenship Behaviour (OCB). To answer this main aim, a conceptual framework was created that focused on exploring the following research aims: (1) the interrelationship between SSE and FoT, (2) the effect of SSE on OTR, (3) the impact of TPG on OTR and (4) the effect of OTR on overall OCB.
Methodology: The study uses a mixed-method case study research style that included in-depth semi-structured interviews with 17 managers, an online questionnaire survey with 320 employees of the BOC and an analysis of the BOCâs Annual Reports from 2015 to 2018.
Results: The qualitative and quantitative findings indicate, firstly, that there is a significant interrelationship between SSE and FoT, establishing that SSEâs perception of organisational justice (OJ), including that FoTs benevolence and integrity as the most important factors in yielding employeesâ trust in the BOC. Secondly, it has been established that SSEs have significant direct and indirect effects on OTR. Thirdly, negative and positive TPG concurrently occurred in the BOC and the prevalence of negative TPG poses more impact on OTR. Finally, this studyâs findings demonstrated OTRâs effect in generating OCB, including that Civic Virtue was rated as the most preferred of the five OCB themes; this indicates the managersâ and the employeesâ strong emotional attachment and support of the activities taking place at the BOC.
Contributions: Overall, this thesis substantially contributes to OTR literature, particularly in the context of the Middle East. It also proposes several insightful recommendations for future research and practical implications for practitioners in the field of Organisational Trust
Antecedents of customer loyalty in the manufacturing industry
This thesis concerns the study of customer loyalty and its antecedents in the UK
manufacturing sector. It adopts a critical realist perspective to the study of customer loyalty,
locating the concept in the relationship marketing and social psychology literatures. The
findings generated by the literature review and the results of an exploratory qualitative study
leads to the development of a conceptual framework in which functional, social and
emotional relationship value, customer satisfaction, and moderator variable, relationship age,
are believed to influence the level of customer loyalty in the manufacturing industry.
The conceptual framework is tested empirically using a quantitative survey design in the
context of the UK manufacturing industry. Data is analysed through application of the partial
least squares (PLS) structural equation modelling technique.
From a theoretical perspective, the study makes a number of valuable contributions to the
relationship marketing literature. The study confirms the importance of social and emotional
relationship value aspects on customer satisfaction and loyalty outcomes in the
manufacturing industry. The findings offer a new theoretical perspective of the role social and
emotional value play in creating loyal customers and the role emotional value performs in
buyerâs feelings of satisfaction in the B2B domain. The findings also suggest that customer
satisfaction acts as a partial mediator in the relationship between customer value and
customer loyalty. Moreover, a new theoretical concept of emotional value featuring frustration
and human touch in addition to interpersonal relationships is also evidenced from the
research results. Furthermore, the study also shows that the theory of consumption values
can be applied to the B2B manufacturing domain.
The results propose that behavioural loyalty can be expressed through customer satisfaction,
and functional and emotional elements of relationship value. Whereas, attitudinal loyalty can
be conveyed by customer satisfaction, and functional and social components of relationship
value. These relationships are in turn also partially mediated through customer satisfaction.
The results also indicate that all three dimensions of functional, social and emotional value
influence customer satisfaction outcomes.
Overall, the study provides recommendations on how to maximise customer loyalty through
strategic combinations of relationship value. It also provides guidance on how to improve
customer satisfaction through different elements of relationship value in the manufacturing
industry. From a practical viewpoint, the research study findings offer suppliers important
guidelines and a toolkit for establishing, developing, and maintaining successful relationships
with their customers in the manufacturing industry
Impact of Audit Time Pressure on Audit Quality
This quantitative research correlational study aimed to determine the effects of time budget pressure on the auditor and whether those effects impact audit quality. The study population consisted of active external auditors registered with a certified public accounting (CPA) license, employed by CPA firms, who hold a minimum of a bachelor\u27s degree in accounting, and have at least one year of accounting experience auditing financial statements. The population consisted of 1,072. The sample size was 283 participants, and the number of respondents was 287. This study contains two dependent variables, auditor judgment and audit quality, and one independent variable, time budget pressure. One indicator measures auditor judgment: premature signoffs. Two indicators measure audit quality: underreporting of audit time and an auditor\u27s ability to detect material misstatements. Two indicators measure time budget pressure: incentives and emphasis from management to complete an audit on budget or under budget and time pressure felt. To conduct the study, surveys were distributed using an online survey platform link. Using IBM SPSS statistical data software, the researcher tested the validity and reliability of the collected data and performed a Spearman Rh0 correlational analysis to determine whether there was a statistically significant relationship between the variables. The study concluded that time budget pressure has a negative effect on auditors and negatively impacts audit quality
Blockchain Technology: Disruptor or Enhnancer to the Accounting and Auditing Profession
The unique features of blockchain technology (BCT) - peer-to-peer network, distribution ledger, consensus decision-making, transparency, immutability, auditability, and cryptographic security - coupled with the success enjoyed by Bitcoin and other cryptocurrencies have encouraged many to assume that the technology would revolutionise virtually all aspects of business. A growing body of scholarship suggests that BCT would disrupt the accounting and auditing fields by changing accounting practices, disintermediating auditors, and eliminating financial fraud. BCT disrupts audits (Lombard et al.,2021), reduces the role of audit firms (Yermack 2017), undermines accountants' roles with software developers and miners (Fortin & Pimentel 2022); eliminates many management functions, transforms businesses (Tapscott & Tapscott, 2017), facilitates a triple-entry accounting system (Cai, 2021), and prevents fraudulent transactions (Dai, et al., 2017; Rakshit et al., 2022). Despite these speculations, scholars have acknowledged that the application of BCT in the accounting and assurance industry is underexplored and many existing studies are said to lack engagement with practitioners (Dai & Vasarhelyi, 2017; Lombardi et al., 2021; Schmitz & Leoni, 2019).
This study empirically explored whether BCT disrupts or enhances accounting and auditing fields. It also explored the relevance of audit in a BCT environment and the effectiveness of the BCT mechanism for fraud prevention and detection. The study further examined which technical skillsets accountants and auditors require in a BCT environment, and explored the incentives, barriers, and unintended consequences of the adoption of BCT in the accounting and auditing professions. The current COVID-19 environment was also investigated in terms of whether the pandemic has improved BCT adoption or not.
A qualitative exploratory study used semi-structured interviews to engage practitioners from blockchain start-ups, IT experts, financial analysts, accountants, auditors, academics, organisational leaders, consultants, and editors who understood the technology. With the aid of NVIVO qualitative analysis software, the views of 44 participants from 13 countries: New Zealand, Australia, United States, United Kingdom, Canada, Germany, Italy, Ireland, Hong Kong, India, Pakistan, United Arab Emirates, and South Africa were analysed.
The Technological, Organisational, and Environmental (TOE) framework with consequences of innovation context was adopted for this study. This expanded TOE framework was used as the theoretical lens to understand the disruption of BCT and its adoption in the accounting and auditing fields. Four clear patterns emerged. First, BCT is an emerging tool that accountants and auditors use mainly to analyse financial records because technology cannot disintermediate auditors from the financial system. Second, the technology can detect anomalies but cannot prevent financial fraud. Third, BCT has not been adopted by any organisation for financial reporting and accounting purposes, and accountants and auditors do not require new skillsets or an understanding of the BCT programming language to be able to operate in a BCT domain. Fourth, the advent of COVID-19 has not substantially enhanced the adoption of BCT. Additionally, this study highlights the incentives, barriers, and unintended consequences of adopting BCT as financial technology (FinTech). These findings shed light on important questions about BCT disrupting and disintermediating auditors, the extent of adoption in the accounting industry, preventing fraud and anomalies, and underscores the notion that blockchain, as an emerging technology, currently does not appear to be substantially disrupting the accounting and auditing profession.
This study makes methodological, theoretical, and practical contributions. At the methodological level, the study adopted the social constructivist-interpretivism paradigm with an exploratory qualitative method to engage and understand BCT as a disruptive innovation in the accounting industry. The engagement with practitioners from diverse fields, professions, and different countries provides a distinctive and innovative contribution to methodological and practical knowledge. At the theoretical level, the findings contribute to the literature by offering an integrated conceptual TOE framework. The framework offers a reference for practitioners, academics and policymakers seeking to appraise comprehensive factors influencing BCT adoption and its likely unintended consequences. The findings suggest that, at present, no organisations are using BCT for financial reporting and accounting systems. This study contributes to practice by highlighting the differences between initial expectations and practical applications of what BCT can do in the accounting and auditing fields. The study could not find any empirical evidence that BCT will disrupt audits, eliminate the roles of auditors in a financial system, and prevent and detect financial fraud. Also, there was no significant evidence that accountants and auditors required higher-level skillsets and an understanding of BCT programming language to be able to use the technology. Future research should consider the implications of an external audit firm as a node in a BCT network on the internal audit functions. It is equally important to critically examine the relevance of including programming languages or codes in the curriculum of undergraduate accounting students. Future research could also empirically evaluate if a BCT-enabled triple-entry system could prevent financial statements and management fraud
THE IMPACT OF EXTRINSIC MOTIVATION AND WORK-LIFE BALANCE ON GENERATION YâS CONTENTMENT OF PRIVATE SECTORS IN BANGLADESH
Background and Purpose: Generation Y employees often have frequent job dissatisfaction with the private sector, causing job-hopping. The dissatisfaction has been identified as related to the problems in the workplace and family. Due to the fact that the problems have not been much highlighted; hence, this paper aims to investigate the impact of Work-Life Balance (WLB) on Generation Y's job satisfaction in Bangladesh's private sectors.
Methodology: This descriptive case study adopted a quantitative method to reach the research objectives. In this quantitative study, Smart Partial Least Square (PLS) was used to empirically test the model and mediating effects of the extrinsic motivational factors between work-life balance and job satisfaction. Data was collected through survey questionnaires with 24 items adopted from the previous studies; six from work-life balance, six from job satisfaction, and twelve from extrinsic motivation. A total of 500 usable samples were collected randomly from small private entrepreneur industries in Bangladesh.
Findings: The results showed a significant positive relationship between work-life balance, job satisfaction, and extrinsic motivation of Generation Y. In the case of ascertaining the mediating effect, the extrinsic factors are substantial. However, the proposed strategies on Gen Yâs job satisfaction and the mediating effects of extrinsic motivational factors have not been investigated either in the Bangladeshi context or any other context.
Contributions: The findings and recommendations of this manuscript are valuable to the relevant parties, especially the stakeholders in the private sectors. The government, leadership, and management are more likely to understand employees' job satisfaction among Generation Y in this study. The outcomes of the research help to formulate and redesign job satisfaction strategies for organizational productivity and overall success. The study contributes to the body of knowledge by identifying the causal relationships of WLB, extrinsic motivational factors, and employees' job satisfaction among Generation Y.
Keywords: Extrinsic motivation, generation Y, job satisfaction, work-life balance.
Cite as: Kabir Bhuiyan, M. M., Hassan, M. M., Alam, M. K., Thakur, O. A., & Nasrin, H. (2023). The impact of extrinsic motivation and work-life balance on generation Yâs contentment of private sectors in Bangladesh. Journal of Nusantara Studies, 8(1), 1-25. http://dx.doi.org/10.24200/jonus.vol8iss1pp1-2
Corporate Social Responsibility: the institutionalization of ESG
Understanding the impact of Corporate Social Responsibility (CSR) on firm performance as it relates to industries reliant on technological innovation is a complex and perpetually evolving challenge. To thoroughly investigate this topic, this dissertation will adopt an economics-based structure to address three primary hypotheses. This structure allows for each hypothesis to essentially be a standalone empirical paper, unified by an overall analysis of the nature of impact that ESG has on firm performance. The first hypothesis explores the evolution of CSR to the modern quantified iteration of ESG has led to the institutionalization and standardization of the CSR concept. The second hypothesis fills gaps in existing literature testing the relationship between firm performance and ESG by finding that the relationship is significantly positive in long-term, strategic metrics (ROA and ROIC) and that there is no correlation in short-term metrics (ROE and ROS). Finally, the third hypothesis states that if a firm has a long-term strategic ESG plan, as proxied by the publication of CSR reports, then it is more resilience to damage from controversies. This is supported by the finding that pro-ESG firms consistently fared better than their counterparts in both financial and ESG performance, even in the event of a controversy. However, firms with consistent reporting are also held to a higher standard than their nonreporting peers, suggesting a higher risk and higher reward dynamic. These findings support the theory of good management, in that long-term strategic planning is both immediately economically beneficial and serves as a means of risk management and social impact mitigation. Overall, this contributes to the literature by fillings gaps in the nature of impact that ESG has on firm performance, particularly from a management perspective
Beyond the expectations: a citizens-oriented approach towards local shared services performance assessment
Since the '90s, local governments decided to establish cooperation agreements to share some of their services in a joint effort to achieve economies of scale and scope and to reduce expenses for the benefit of efficiency. Nowadays, service sharing, whether established voluntarily or forcibly, is a widespread strategy in many countries. Despite being so common, though, it generally lacks policies of control and evaluation of its effectiveness.
Although new approaches to public administration management suggest focusing on a broader scope of performance (Alvesson and Sandberg 2020, Aldag, Warner and Bel 2020) and citizen's needs-based satisfaction (Dunleavy et al., 2006) rather than on the mere cost, most literature does not yet represent the complexity of the performance of shared services and cooperation agreements at the local level.
One aspect of such complexity is represented by the perception of final users of shared services. Citizen satisfaction can be linked to place brand and site attachment, leading to positive citizen behaviour (Zenker and RĂźtter, 2014), and can throw the foundations for the co-creation of public value (Osborne et al., 2016). The research highlighted how the perceived efficiency of public services could and should be measured through citizen satisfaction, for instance, by employing questionnaires (Kushner and Siegel, 2005; GutiĂŠrrez RodrĂguez et al., 2009). Nevertheless, the research conducted so far does not, for the most part, consider users' points of view on shared services.
This study aims at understanding the extent to which performance is measured in local shared services and eventually digs to explore the extent to which citizen satisfaction is taken into account as a measure of performance. By employing an inductive approach spread over two international studies and one Italian double-case study, we provide new foundations for further research in the field, new propositions and a research agenda for empirically testing the new theory that emerges from this study.
For this purpose, this research is divided into three outputs. First, a critical literature review to summarise the research that has already been done internationally about performance evaluation of municipal shared services, and specifically, the methodology (where existing) for the assessment of the performance of such inter-municipal collaborations, to highlight the gap in this part of literature.
The second article goes in-depth into an Italian case study of Unioni di Comuni that can be deemed "successful" since their municipalities share all the services, to understand the drivers of success and formulate a research agenda to better understand which measure of performance future research should consider for assessing the effectiveness of sharing policies.
Within the framework provided by the first two studies, the third article dives into the gap that was hereby identified: the use of citizen satisfaction as a measure of the performance of local shared services. Starting from the assumption that most local services are delivered by Arm's Length Bodies, we conduct an explorative study involving local government experts from eleven countries to compile an inventory of the use of citizen satisfaction as a measure of the performance of local services
The Meta-leadership inventory: developing a valid and reliable instrument for international school leaders
International school leaders must be prepared to steer their schools through ongoing crises and changes, regardless of the factors creating the crises and the need for swift change. To achieve the best possible outcomes from these dynamic situations, international school leaders must strategically deploy skills and abilities delineated by the Meta-leadership framework developed by Marcus et al.(2015). This study aimed to develop a valid and reliable instrument that measures the Meta-leadership competencies of international school leaders: the Meta-leadership Inventory for International School Leaders (MLI-ISL). This instrument development study involved a three-phase design. An initial set of items based on a theoretical blueprint derived from the scholarly literature was validated by a panel of subject matter experts followed with a reliability analysis to establish internal consistency of the inventory with a sample of 212 international school leaders. Utilizing Kalkbrennerâs (2021) MEASURE approach, Phase 1 resulted in the development of over 100 total items divided into three dimensions and 11 subdimensions. Phase 2 established content validation of 79 items by a second panel of experts with expertise in Meta-leadership, international school leadership, and survey design. Phase 3 reliability analysis procedures resulted in the MLI-ISL having excellent overall reliability (a = .95) and good reliability for the three main dimensions: The Person of The Meta-Leader (a = .87); The Situation (a = .85); and Connectivity (a = .89). Four subdimensions met the .70 reliability level with the eight remaining subdimensions just below acceptable levels. Analysis of variance showed that geographic region of the respondents significantly impacted the three main dimensionsâ scores. The study outcome provides strong evidence that the MLI-ISL is a valid and reliable instrument measuring Meta-leadership competencies of international school leaders. These leaders exhibit high intrapersonal and interpersonal skills, enabling them to strategically lead others through dynamic and complex events within their organizations. The behaviors and actions of international school leaders are influenced by the cultural context of the geographic location of the leader\u27s school. Recommendations for future research include refining the MLI-ISLâs length, revising demographic items, improving the reliability of the subdimensions, and expanding the instrumentâs target population
THE RELATIONSHIP BETWEEN TEACHERS' PERCEPTION TOWARDS THEIR LEADERSHIP CAPACITY AND THEIR CLASSROOM MANAGEMENT STYLES IN THE SECOND AFFILIATED MIDDLE SCHOOL OF YUNNAN NORMAL UNIVERSITY, CHINA
This study aimed to survey 80 full-time lecturers in selected schools for the 2020 school year (September to January). The main data collection tool is a questionnaire divided into three parts. The relationship between these two variables is analyzed using the mean and standard deviation. The research results show that the summary of means and standard deviations of teachersâ perception towards their leadership capacity. The total mean score was 2.86 in the range of 2.51-3.50 and is interpreted as Good enough. And the research results show that the total mean score of teachersâ classroom management styles was 2.84, and it was in the range of 2.51-3.50. According to the criteria of the interpretation, teachersâ perceptions of classroom management styles were Moderate. Pearson Product Moment Correlation Coefficient was applied to test in this study, Pearson correlation was -.152 and Sig was .001. Which indicated that there was a weak negative relationship between teachersâ perception towards leadership capacity and classroom management styles at Second Affiliated Middle School of Yunnan Normal University, China
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