Accounting and finance
http://hdl.handle.net/10547/613690
2024-03-19T08:48:16ZAccounting professionals' legitimacy maintenance of modern slavery inspired extreme work practices in an emerging economy
http://hdl.handle.net/10547/626200
Accounting professionals' legitimacy maintenance of modern slavery inspired extreme work practices in an emerging economy
Win, Sandar; Chhatbar, Mehul; Parajuli, Mahalaxmi Adhikari; Clement, Seyefar
It is well-established in the human resource management literature that high intensity and excessive workload can cause undesirable physiological, psychological, behavioural, and social outcomes. However, there is a need to theorise the process by which extreme work has been legitimised and embedded among professionals. In this paper, we view extreme workers as those professionals who contribute to their works beyond acceptable contractual obligations, either voluntarily for personal rewards or involuntarily due to the menace of penalty, or both. We chose to investigate how accounting professionals in India legitimise extreme work in their workplaces using exploratory qualitative research methods and applied economies of worth theoretical framework. Our findings demonstrate that senior accounting professionals with the assistance of professional associations can play an important role in mobilising professional and organisational resources to tackle extreme work in their accounting firms and the industry.
2024-02-23T00:00:00ZDigital financial inclusion in emerging economies: evidence from Jordan
http://hdl.handle.net/10547/626175
Digital financial inclusion in emerging economies: evidence from Jordan
Al-Khub, Abdalla Fuad; Saeudy, Mohamed; Gerged, Ali Meftah
This study explores the role of digital financial inclusion in mitigating poverty and bolstering economic growth, with a special focus on developing nations during the COVID-19 era. Centering on Jordan, it seeks to identify key influencers of financial access by analyzing data from 260 participants using a non-linear probit regression model. The research uncovers a significant disparity in financial inclusion between Jordanian adult males and females, attributable to differences in education, wealth, employment, and income levels. These findings point to the necessity of prioritizing financial accessibility for marginalized groups such as women, the elderly, and those with lower income to effectively combat poverty and facilitate economic advancement and sustainable development in emerging markets.
2024-02-08T00:00:00ZAn institutional perspective on the shifts in banking and capitalist ideology: sustainability, social, and environmental insights
http://hdl.handle.net/10547/626174
An institutional perspective on the shifts in banking and capitalist ideology: sustainability, social, and environmental insights
Saeudy, Mohamed; Hussainey, Khaled
Purpose – This paper investigates the development of moralised business ideologies (MBIs) among sustainable banks as they navigate social and environmental business prospects.
Methodology –Empirical evidence is drawn from top-management-level interviews with 16 UK-based small and medium-sized banks that specialise in financing social and environmental projects.
Findings – MBIs have emerged in the literature review and empirical data analysis as a new concept taken on by sustainable banks with roots closer to MBIs such as ethical practices, moralised values, sustainable business models, and ecological standards. The results confirm that MBIs help banking institutions to create a more sustained positive impact in terms of social and environmental business opportunities.
Originality– This paper offers novel evidence on the intersection between banking and MBIs with a focus on social and environmental considerations.
2024-03-04T00:00:00ZExploring the relationship between digital initiatives, dynamic capabilities and market performance: a conceptual framework
http://hdl.handle.net/10547/626088
Exploring the relationship between digital initiatives, dynamic capabilities and market performance: a conceptual framework
Ho Dang, Lan Phuong
This chapter delves into the impact of digital initiatives on firms and sheds light on how they can be explained through market reactions and the resource/capabilities mechanism. By providing a novel conceptual framework that reflects the potential impact of digital initiatives on the sensing, seizing and transforming capabilities of dynamic capabilities, this chapter reveals the tremendous potential of digital initiatives to help firms become more adaptive to their environment and create sustainable competitive advantages that elicit positive market responses. This conceptual framework represents an original contribution to the literature. It enhances the understanding of the resource-based view and efficient market hypothesis, providing a fresh perspective on the influence of digital initiatives on firm performance and the dynamic capabilities mechanism that has hitherto been overlooked. As a result, this chapter enables researchers to develop testable hypotheses that examine the causal relationships between digital initiatives, dynamic capabilities and market performance using robust quantitative research methods. Furthermore, this chapter offers valuable insights for managers seeking to develop a more focused approach to digital transformation and enhance their competitive advantage. By exploring the impact of digital initiatives on sensing, seizing and transforming capabilities, managers can gain a deeper understanding of how they can leverage digital initiatives to improve their organisational performance and respond more effectively to the demands of an ever-changing landscape.
2023-12-13T00:00:00Z