{"title":"Artificial intelligence in small and medium-sized family firms: An empirical study on the impact of family influence.","authors":"P. Ulrich, Vanessa Frank, Ricardo Buettner","doi":"10.22495/cgobrv7i1p7","DOIUrl":"https://doi.org/10.22495/cgobrv7i1p7","url":null,"abstract":"Artificial intelligence (AI) is one of the most important technologies of the future (Crew, 2020). So far, however, AI has been insufficiently deployed. This applies not only to family businesses, but especially to them. In terms of decision-making, these companies have a number of specific characteristics which mean that they find AI less relevant and may also be skeptical. The article discusses specifics of AI use in family businesses on the basis of a German empirical study. The paper shows that family businesses use AI less frequently and are also less open to the technology than non-family businesses. Socioemotional wealth (SEW) (Gómez-Mejia et al., 2007) serves as the theoretical basis. Based on the SEW, it is argued that although family businesses are aware of the need to apply new theories, they have so far underestimated the potentials and tend to be rather skeptical about applying these technologies. This view is supported by the empirical study. In addition, some differences between small and medium-sized enterprises (SMEs) and large companies are also discussed in the paper.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122220543","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 effects of legal certification of accounts on company performance: The Portuguese case","authors":"José Manuel Bernardo Vaz Ferreira","doi":"10.22495/cgobr_v3_i1_p1","DOIUrl":"https://doi.org/10.22495/cgobr_v3_i1_p1","url":null,"abstract":"Portuguese legislation provides that limited liability companies be required to certify their accounts if for two consecutive years they meet the requirements of article 262 of the companies’ code.\u0000The research question and the purpose of this study are to know the main changes in the economic and financial performance of a sample of limited liability companies after having their accounts certified by a statutory auditor.\u0000Besides descriptive statistics, the analysis was conducted using Shapiro-Wilcoxon’s non-parametric tests for paired samples to determine the truth of the hypotheses.\u0000In general, most of the indicators showed a positive evolution over the period in which the companies started to have certified accounts. The analysis of the results suggests that the mandatory appointment of a statutory auditor, in general, led to a positive evolution in the economic and financial indicators, despite little statistical significance.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129193070","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}
Y. Shahwan, Abdullah Sa’adeh, M. Hamza, Nidal Al-Ramahi, Issa Ahmad Swiety
{"title":"Do the reserves help the financial and non-financial performance of firms during the COVID-19 pandemic?","authors":"Y. Shahwan, Abdullah Sa’adeh, M. Hamza, Nidal Al-Ramahi, Issa Ahmad Swiety","doi":"10.22495/cgobrv6i2sip5","DOIUrl":"https://doi.org/10.22495/cgobrv6i2sip5","url":null,"abstract":"The COVID-19 pandemic is one of the biggest challenges facing global economies in the twenty-first century. Although a few sectors have benefited from it, the majority of companies in all sectors have been affected. This research came to test the moderating effect of the reserves of the firms on the relationship between the COVID-19 pandemic and the performance of firms (financial and non-financial performance). The study adopted a questionnaire survey to collect the data. The questionnaires were sent online to the top management of the firms listed on the Amman Stock Exchange (ASE). The results showed that the pandemic of COVID-19 damages the financial and non-financial performance of the firms in all sectors listed on the Amman Stock Exchange in Jordan. But the reserves of the firms have a positive effect on reducing the negative effect of the COVID-19 pandemic on the firms’ performance (financial and non-financial). Thus, this research recommends that the government must involve the firms listed on the Amman Stock Exchange in its palliatives programmes or stimulus packages to maintain the companies in the private sector in operation after the pandemic. In addition, the firms must take their reserves seriously and increase them.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"396 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129199017","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 significance of psychological safety — The exploration of a moderated-mediation model","authors":"Ting-ting Sun","doi":"10.22495/cgobrv7i2p8","DOIUrl":"https://doi.org/10.22495/cgobrv7i2p8","url":null,"abstract":"Drawing on self-determination theory (SDT) (Deci & Ryan, 2000, 2008a, 2008b, 1985; Ryan & Deci, 2000, 2017, 2019; Ryan et al., 2019, 2021) and conservation of resources (COR) theory (Hobfoll, 1989, 2004, 2011), this study constructed an mindfulness employee involvement (M-EI) model to explore the mechanism of enhancing psychological safety (Edmondson, 1999; Edmondson & Lei, 2014; Dekker & Edmondson, 2022) by leveraging mindfulness (Baer et al., 2006; Hou et al., 2014; Kudesia, 2019) and employee involvement practices (Lawler, 1994; Riordan et al., 2005; Wood, 2020). Specifically, the study explored whether an organization or individuals are responsible for making people feel safe, as well as how COVID-19 lockdown practices could impact the above-mentioned mechanism. A quantitative survey was conducted and analysed via structural equation modelling. The regression results supported both a positive, direct correlation between mindfulness and psychological safety and an indirect correlation via employee involvement moderated (i.e., made less positive) by COVID-19 lockdown practices. Considering the uniqueness of Chinese culture, the Five Facet Mindfulness Questionnaire (FFMQ) 18 with a better model fit was constructed as the measurement for mindfulness. It is important to leverage both intrinsic and extrinsic factors to enhance psychological safety levels, allowing better mental health, accumulated intrinsic motivation, and greater autonomy at work for sustainable growth.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121851903","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":"Self-esteem and job satisfaction among the academic staff in higher education","authors":"Aferdita Ahmeti, G. Stankovska","doi":"10.22495/cgobrv7i2sip9","DOIUrl":"https://doi.org/10.22495/cgobrv7i2sip9","url":null,"abstract":"Education in the 21st century is focused on knowledge based on collaboration, interaction, and creativity. We need knowledge, skills, competencies, and characteristics of individuals who will create knowledge with the assistance of university academics. So the objective of our paper was to determine the relationship between self-esteem and job satisfaction among 150 full-time academic employees, employed at three state universities in the Republic of Kosovo and the Republic of North Macedonia. We used the following measuring instruments: job satisfaction survey (JSS) and Rosenberg self-esteem scale (RSE). Results show that 86 (57.33%) subjects have high self-esteem, 38 (25.33%) have a medium level of self-esteem and 26 (17.34%) have low self-esteem. We found that the low self-esteem of the subjects does not depend on job satisfaction, while there is a significant correlation between the medium level of self-esteem and job satisfaction and the high level of self-esteem and job satisfaction. In addition, the self-esteem of the academic staff depends on the total job satisfaction, coworkers, and nature of work, communication, salary. The obtained results show that job satisfaction and job success are moderators of self-esteem in academic staff (Marcionneti & Castelli, 2022).","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122006852","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":"Editorial: Can gender equality and auditing be ESG issues?","authors":"Adelphe Ekponon","doi":"10.22495/cgobrv7i3editorial","DOIUrl":"https://doi.org/10.22495/cgobrv7i3editorial","url":null,"abstract":"The ESG framework is used to assess a company’s sustainability and ethical practices. It has been initially used by socially conscious investors to evaluate potential investments. Historically, the first ESG-type index — Domini 400 Social Index — was created by Amy Domini from KLD Research & Analytics in 1990. Yet, the term ESG came into existence in 2004 in a report from leading banks and investment firms for the United Nations (UN Global Compact, 2004). In finance, we can relate to the experience of two renowned finance Professors Alex Edmans (London Business School) and George Serafeim (Harvard Business School).","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122241368","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":"Citizens’ right to seek judicial review of administrative acts and its impact on governance reforms","authors":"Mirlinda Batalli, Islam Pepaj","doi":"10.22495/cgobrv6i2p8","DOIUrl":"https://doi.org/10.22495/cgobrv6i2p8","url":null,"abstract":"This article analyses the right to judicial review of administrative acts and its impact on governance reforms as a result of the procedure conducted by a respective court. The article also evaluates and finds that examination of administrative acts by competent court strengths the rule of law and governance efficiency as a mechanism to guarantee the application of the principle of legality that requires that public authorities should act within a legal boundary and reasonable time to respect the citizen’s rights. Data analysis assumes on descriptive approach, an examination of the current legal framework governing the system, reports on the functioning of the oversight mechanism, empirical analyses of the topic, processed cases of administrative justice, and other published work. Administrative justice is not limited to the guarantee of citizens’ rights. Its justification also lies in the necessity to defend the public interest and to guarantee a balance between individual rights and the general interest (Woehrling, 2006). This study is of great significance and aims to contribute to the perceptive of judicial review proceedings as a narrow approach for the promotion of good administration and furthermore effective reforms. This study concludes that the administrative judiciary is one of the basic mechanisms that correct the illegal actions of the administrative bodies, prevents arbitrariness, and impact the governance reforms towards increasing efficiency, accountability, and transparency","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"47 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121794984","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":"Determinants of digital financial literacy from students’ perspective","authors":"Mohd Fairuz Adnan, N. Rahim, Norli Ali","doi":"10.22495/cgobrv7i2p15","DOIUrl":"https://doi.org/10.22495/cgobrv7i2p15","url":null,"abstract":"In Malaysia, there has been an increase in bankruptcy cases among the younger generation, indicating poor money management among youths. The Coronavirus Disease 2019 (COVID–19) outbreak has exacerbated this emerging financial issue since financial transactions are now more accessible through the growth of online digital financial products and services (DFS) (Mansour, 2022). Therefore, it is crucial that the younger generation is financially literate from the digital perspective — digital financial literacy (DFL). This study identified factors that may affect one’s DFL that have not been previously explored in the financial literacy literature. In a survey that involved 183 Malaysian university students, determinants of DFL were identified, namely: financial knowledge score (FKS), programme or study level (PL), gender, age, as well as parental influence (PRI), peer influence (PEI), and social media influence (SMI). The data were analysed using partial least squares (PLS) modelling. The structural model analysis revealed that FKS and SMI positively impacted DFL, highlighting the importance of social media for financial education. Age had an insignificantly negative effect on DFL, contradicting earlier studies that used age as a proxy for financial experience. This research outcome adds to the existing and growing literature on DFL, which has lately gained prominence due to the proliferation of DFS.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133925792","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}
Lindokuhle Vuyisile Bridget. Mkhize, S. B. Parumasur
{"title":"Strategically aligning human resources skills in preparation for the Fourth Industrial Revolution","authors":"Lindokuhle Vuyisile Bridget. Mkhize, S. B. Parumasur","doi":"10.22495/cgobrv6i4sip4","DOIUrl":"https://doi.org/10.22495/cgobrv6i4sip4","url":null,"abstract":"Preparing for the Fourth Industrial Revolution (4IR) is imperative to facilitate the survival of businesses through effective manpower planning. Layoffs, in a country tormented by escalating unemployment, will be futile and will exacerbate the already unsurmountable unemployment problem. The obvious action is to prevent the loss of social capital and for human resource (HR) managers to upskill employees and find the right skills for the job in an effort to align HR skills required with the new opportunities that 4IR will bring to the workplace. The 4IR is at the doorstep of business. Those businesses that do not prepare adequately for it will face dramatic consequences. There is a paucity of research providing guidelines and strategies that businesses can consider and adopt in efforts to plan for the 4IR climate. This study, therefore, assesses the activities that HR managers, especially in businesses in developing countries, can adopt and engage in order to guide the organisation to have the appropriate skills and talent to transition into the 4IR work environment. The study adopts a grounded theory approach to explore what is needed to achieve a sustainable 4IR. It provides HR professionals with insight into the 4IR skills alignment framework, digital skills and competencies needed in the 4IR and recommendations to enable practitioners to effectively prepare for the 4IR (Adams, 2006; South African Board for People Practices [SABPP], 2012). HR managers play a pivotal role in predicting future changes that affect the workforce and in guiding the organisation to transition from a values-driven standpoint.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133932334","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":"Impact of accounting information systems on corporate performance: An application of agency theory","authors":"Tuan TranTrung, Anh Huu Nguyen","doi":"10.22495/cgobrv7i3sip17","DOIUrl":"https://doi.org/10.22495/cgobrv7i3sip17","url":null,"abstract":"Accounting information systems (AIS) provide appropriate information for managers to make decisions and improve corporate performance. When enterprises use appropriate AIS, enterprises can improve their corporate performance because the AIS can protect data, and assets, and generate useful information, thereby improving the decision-making process to achieve business goals (Akhter, 2022). Today, the need to apply appropriate AIS is increasing due to the influence of AIS on corporate performance (Al-Delawi & Ramo, 2020). This study is conducted to investigate AIS and the impact of AIS on the corporate performance of joint stock commercial banks in Vietnam. We employ both qualitative and quantitative methods for processing data collected from 22 joint stock commercial banks in Vietnam. The study sent 250 questionnaires to managers of joint stock commercial banks in Vietnam. The results reveal that there is a positive relationship between AIS and the corporate performance of joint stock commercial banks in Vietnam. In addition, research has also shown in more detail the relationship between AIS and corporate performance based on the application of agency theory. Based on the findings, some recommendations are proposed relating to AIS for enhancing the corporate performance of joint stock commercial banks in Vietnam.","PeriodicalId":244517,"journal":{"name":"Corporate Governance and Organizational Behavior Review","volume":"49 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133963011","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}