Corporate Governance and Organizational Behavior Review最新文献

{"title":"Talent management in the manufacturing sector: A systematic literature review","authors":"Nurul Ezaili Alias, Norashikin Hussein, Koe Wei-Loon, Najihah Hanisah Marmaya","doi":"10.22495/cgobrv7i4p4","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p4","url":null,"abstract":"This article conducts a systematic literature review (SLR) analysis and relates to talent management (TM) in the manufacturing industry. The objectives are first, to provide a comprehensive analysis of TM research in the manufacturing industry; second, to identify and discuss key research topics, and third, to recommend avenues for future research. The study examines publications that were published between 2008 and 2022, which were thoroughly searched and obtained from four established databases: Scopus, Web of Science, Mendeley, and Google Scholar. According to the findings, academics are becoming more interested in TM in the manufacturing industry, which appears to be related to a scarcity of talent with high knowledge, skills, and abilities (KSAs), which contributes to negative organisational outcomes. The article presents findings that have relevance for both academia and practitioners. It provides data on existing research while also emphasizing the need for further investigation into the discovery, value, and implementation of TM. As a result, this article offers a pathway for researchers to conduct empirical studies on the role of TM practices in effectively and efficiently managing manufacturing talent with high KSAs. Furthermore, the article adheres to the preferred reporting items for systematic reviews and meta-analysis (PRISMA) requirements for SLRs, ensuring a structured approach to the content and methodology of the study.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135910114","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}

{"title":"A review of existing literature on competitive intelligence and insurance markets","authors":"Mpho Lawrence Maluleka, Bibi Zaheenah Chummun","doi":"10.22495/cgobrv7i4p16","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p16","url":null,"abstract":"Competitive intelligence (CI) involves monitoring competitors and providing organisations with actionable and meaningful intelligence (Ranjan & Foropon, 2021). This paper aims to examine current trends in the CI and insurance literature. A qualitative approach with an exploratory-driven design was used to examine CI-related articles. A systematic literature review found 24 publications from 2008 to 2022. Thematic content analysis was used to analyse the qualitative data. Journal articles were obtained from Academic Search Complete, EBSCOhost, and Google Scholar. Publications were classified according to journal, publication year, article count, citations and methodology. The findings showed that Iranian authors produced more CI-related academic articles focusing on insurance. Only a few CI studies in insurance have been published in other countries. The global insurance industry’s CI research was underdeveloped, with articles scattered across various journals. Two South African authors contributed multiple articles. Research in this area needs to be tested more thoroughly before maturity can be achieved. Furthermore, most of the studies the authors reviewed were quantitative. Mixing research methods could contribute more substantive theoretical contributions. In addition, more studies need to investigate the use of data analytics tools and conceptual frameworks for theory testing.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"91 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135508518","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}

{"title":"Analysis of digital leadership in higher education in creating a world-class university at state universities","authors":"Suryadi Suryadi, Abd. Qadir Muslim, Bayu Amengku Praja","doi":"10.22495/cgobrv7i4p10","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p10","url":null,"abstract":"The rapid advancement of technology 4.0 has resulted in significant changes in society’s lifestyle, bringing both benefits and complex issues, including those in higher education. To address these challenges, university leaders play a crucial role in leveraging digital technology toward a better future. This study aims to assess the implementation of digital leadership in achieving a world-class university in the era of Industry 4.0 in state universities in Malang City. Using a quantitative approach and survey research design, the study’s population comprises students and lecturers from four state universities in Malang City. From the population of 151,921, 347 respondents were selected using Isaac and Michael’s (1983) formula with a 5% error rate. The study collected data through a questionnaire and analyzed it using Statistical Package for the Social Sciences (SPSS) and Microsoft Excel to present descriptive data on the perspectives of the three parties. The one-way analysis of variance (ANOVA) used in this study tested the hypothesis that there is no significant difference in the implementation of digital leadership in state universities in Malang City. The results revealed a significant difference in the implementation of digital leadership. The academic community in state universities in Malang City strongly agreed that their leaders need to provide the necessary information systems to achieve digital leadership toward a world-class university. However, digital leadership is not yet comprehensively implemented.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136373314","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}

{"title":"Socially responsible practices at a public university in a developing country: A sustainability approach","authors":"Eric Dumisani Ncube","doi":"10.22495/cgobrv7i4p17","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p17","url":null,"abstract":"The Clean Act of 1990 of South Africa has imposed fines on producers of ozone-depleting substances and local smelting gases (Melnick, 1983). Purcell et al. (2019) suggest that Universities can deliver sustainable development goals (SDG) by working with internal and external stakeholder bodies. They further are expected to embrace issues of global and national social responsibility, governance and sustainability. Filho et al. (2019) opined that universities are central players and critical economic actors in many regions specifically related to sustainable development. The article aims to align sustainability with university operations. The extent to which postgraduate students understand sustainability operations strategy and standards that are eco-friendly are explored and informed by the triple bottom line (3BL) framework and explores the social awareness of the university community in ensuring the quality of life presently and for future generations in a developing context. This article employed a quantitative approach with a sample from the Supply Chain Management Honours students at the University of KwaZulu-Natal. The 44 questionnaires were randomly sent to students. Descriptive, and inferential, was generated to produce results, suggesting and reaffirming that all stakeholders, including the university leadership and other staff cohorts, should be committed to the United Nations (UN) SDG 4 objectives to ensure sustainability awareness and promote lifelong environmental learning.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135613763","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}

{"title":"Tax ethics and tax compliance: Evidence from emerging markets","authors":"Fadi Al-Asfour, Khalil Abu Saleem","doi":"10.22495/cgobrv7i4p11","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p11","url":null,"abstract":"The purpose of this paper is to investigate the major factors that impact the level of tax ethics and tax compliance in Jordan. Furthermore, the paper addresses under which circumstances tax evasion could be accepted in order to highlight the differences between the tax ethics of Jordanian citizens and those of citizens of other countries. This research was conducted using a questionnaire survey, involving tax auditors, Jordanian Certified Public Accountants (JCPA holders), and financial managers of shareholding companies registered at Amman Stock Exchange (ASE). The paper reveals that Jordanian citizens do not evade taxes due to probable personal gains but rather because they believe that the state is incompetent in the appropriate allocation of public money and that the current political and tax system is ineffective or corrupt. Our results show that tax ethics is affected by determinants under three stages in terms of their importance in shaping taxpayers’ choices. First, it is taxpayers’ perception of their governments’ credibility; since governmental corruption might justify tax non-compliance. By contrast, efficient governmental tax revenue expenditure avenues had a negative impact on tax non-compliance decisions. The second stage includes when the taxation system is perceived as unjust, when the tax rates are too high, and when the taxpayers are facing financial constraints, these circumstances were the central determinants of tax ethics and had a positive impact on tax non-compliance decisions. The third stage involves the surrounding referent groups since they have either a positive or negative effect on taxpayers’ decisions to evade tax, at least partly, in their communities or societies. In addition to the referent group, audit rates, and penalty rates are involved in the third stage. We argue that for tax evasion to be checked and for tax compliance to acquire normative ethical connotations, the state needs to stop fiddling with the tax system and try, instead, to create a high-trust culture. The key to this is for the state to establish its own credibility first.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"151 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135052844","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}

{"title":"Entrepreneurship education as a driver of entrepreneurial intentions amongst university students","authors":"Maxwell Agabu Phiri, Wimbayi Chasaya","doi":"10.22495/cgobrv7i4p14","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p14","url":null,"abstract":"Entrepreneurship has received much recognition worldwide in both the academic and corporate fields, mainly due to its contribution to job creation and economic development. Entrepreneurship education was identified across the literature as one of the key drivers of entrepreneurship intention. For this purpose, Jena (2020) argued that entrepreneurship education is a good predictor of how competitive a country’s economy is. However, in South Africa, few studies have been conducted on entrepreneurship education offered in local universities. This study, therefore, sought to investigate the impact of entrepreneurship education on students’ entrepreneurship intentions. A survey was conducted with a sample of 197 undergraduate students selected from two public universities in Durban. Data were collected using a self-administered questionnaire and analysed using Statistical Package for the Social Sciences (SPSS) version 27. The findings of the study concluded a strong positive significant relationship between entrepreneurship education and students’ entrepreneurial intentions (r = 0.79, p < 0.01). However, regression analysis concluded that subjective norms are a good predictor of students’ entrepreneurial intentions compared to entrepreneurship education (B = 0.347; t = 3.785; p < 0.01). Based on these results, policymakers, university management, and curriculum developers should promote entrepreneurship education and focus more on its design for effective results.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"30 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135261982","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}

{"title":"Default risk, size, and equity returns: Evidence from an emerging stock market","authors":"Le Quy Duong, Pham Dan Khanh, Manh Dung Tran","doi":"10.22495/cgobrv7i3sip18","DOIUrl":"https://doi.org/10.22495/cgobrv7i3sip18","url":null,"abstract":"Although the relationship among default risk, size, and equity returns is comprehensively investigated in developed stock markets, the analysis is still lacking for Vietnam, an important emerging market in Southeast Asia. The key aim of this research is to examine the relationship among default risk, size, and equity returns in the Vietnamese stock market, and compare the explanatory power of the default-risk factor to the size factor in asset pricing models. We use an option-based model to obtain the proxy of default risk for approximately 360 listed firms in Vietnam. Empirical results show that distance-to-default is negatively related to stock returns. When size is controlled, the default effect exists in different size-ranked portfolios. In asset pricing models, the default-risk factor is more powerful in explaining Vietnamese equity returns compared to the size factor of Fama and French (1993). As a result, default risk is a significant factor in Vietnamese stock returns, consistent with the risk-based point of view.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135444859","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}

{"title":"Unraveling the customer experience puzzle: Factors affecting satisfaction in three star hotels","authors":"Sukarn Sharma","doi":"10.22495/cgobrv7i4p3","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p3","url":null,"abstract":"This study aims to facilitate sustainable growth in hotels by understanding tourists’ preferences. Though there is existing research on customer satisfaction in hotels (Radojevic et al., 2017), this study narrows the scope to three star category hotels in Chandigarh, India, with its unique data collection approach based on traveller rankings of Trip Advisor (2023) to select the top twenty hotels, ensuring a representative sample of highly ranked establishments. The five-point Likert scale was used in a closed-ended questionnaire to gather primary data from visitors who stayed in the city’s hotels between March 5 and April 5, 2023. Convenience sampling was used, resulting in 385 participants selected from the chosen hotels. Mean ratings were calculated for 25 hotel service attributes from the respondents’ responses and used for the importance performance analysis (IPA). The results indicate that hotels need to prioritize specific attributes, such as spaciousness of rooms, quietness of rooms, bathroom amenities, value for money, taste and variety of food, and prompt service. The study also identified areas where the hotels performed well, such as cleanliness, safety and security, staff communication and friendliness, and multiple modes of payment. Overall, the study provides valuable insights for hotel managers to meet customer expectations.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"64 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135841214","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}

{"title":"Understanding accounting fraud motivation, protection procedures, and firms’ performance: External auditors’ perspective","authors":"Mariam Yaqoub, Shaikha Hamad, Hafsa Alhammadi, Walaa Wahid ElKelish, Yousif Abdelbagi Abdalla, Atia Hussain","doi":"10.22495/cgobrv7i3p2","DOIUrl":"https://doi.org/10.22495/cgobrv7i3p2","url":null,"abstract":"This paper explores accounting fraud motivation, protection procedures, and the impact on firms’ performance from the perspective of external auditors. Data were collected through semi-structured interviews with highly experienced external public auditors. This paper highlights personal and environmental factors as the two most essential fraud motivations. Examining and checking on the internal audit system’s strengths and weaknesses are more important in detecting fraud than training and auditing procedures. Besides, the findings show that modern technology can minimize the chances of fraud by providing efficient and timely preventive measures (Halbouni et al., 2016). However, it is difficult for software developers to create systems that address new types of fraud, explaining why human auditing skills are vital in detecting procedures. The findings highlight similarities and differences in technology use in the private and public sectors’ fraud protection procedures. Furthermore, fraud activities, directly and indirectly, affect revenues, reputation, and customer trust, respectively (Omar et al., 2016). By understanding the motivations for fraud, protection procedures, and the impact on firms’ performance, this study has the potential to contribute to the development of best practices and effective strategies for preventing, detecting, and managing accounting fraud","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"33 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135685795","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}

{"title":"The impact of IT governance and administrative information quality on decision-making in the banking sector","authors":"Mohammed Farag Alaqla","doi":"10.22495/cgobrv7i4p15","DOIUrl":"https://doi.org/10.22495/cgobrv7i4p15","url":null,"abstract":"This study aims to investigate the impact of the relationship between information technology (IT) governance and administrative information quality on decision-making in the banking industry. The study is motivated by the increasing importance of IT in the banking sector and the need to ensure the quality and reliability of administrative information. The study uses a quantitative research design, and the data was collected from 197 respondents working in different Saudi Arabian banks. This study’s findings indicate a significant positive relationship between IT governance and administrative information quality in the banking industry. Furthermore, the study found that administrative information quality significantly impacts decision-making in the banking industry. The study concludes that effective IT governance and the provision of high-quality administrative information are critical factors in improving decision-making in the banking industry. Overall, this study provides valuable insights into the importance of IT governance and administrative information quality in the banking industry and how they can contribute to improved decision-making processes. The findings of this study have implications for banks and their management in terms of developing effective IT governance practices and improving the quality of administrative information.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135445041","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}