International Journal of Management and Sustainability最新文献_第10页

The impact of the COVID-19 pandemic on firm performance: Evidence from Thailand COVID-19大流行对企业业绩的影响:来自泰国的证据

International Journal of Management and Sustainability Pub Date : 2023-02-07 DOI: 10.18488/11.v12i2.3281

Nongnit Chancharat, Sirinada Preecha, Surachai Chancharat

引用次数: 0

Sustainable Alternative for the Production of Soil Cement Bricks 土壤水泥砖生产的可持续替代方案

International Journal of Management and Sustainability Pub Date : 2023-02-06 DOI: 10.5539/jms.v13n1p45

Joedy Maria Costa Santa Rosa, Rayane Gabriella Pereira da Silva, Kalinny Patrícia Vaz Lafayette

{"title":"Sustainable Alternative for the Production of Soil Cement Bricks","authors":"Joedy Maria Costa Santa Rosa, Rayane Gabriella Pereira da Silva, Kalinny Patrícia Vaz Lafayette","doi":"10.5539/jms.v13n1p45","DOIUrl":"https://doi.org/10.5539/jms.v13n1p45","url":null,"abstract":"The construction industry plays a fundamental role in the economy of a developing country, representing, in most of them, approximately 3.7% to 10.5% of its Gross Domestic Product. However, it is extremely important to search for sustainable alternatives in this sector, aiming to reduce the environmental impacts generated by the production of inputs, waste generation, in addition to the inappropriate disposal of this activity in the environment. Therefore, the work aimed to evaluate the technical and economic feasibility of the incorporation of residues (Marble and Granite Cutting Waste—MW and Construction and Demolition Waste—CDW) in the production of soil cement bricks (SCB). For the development of the present work, physical and mechanical characterization of the soil, residues (CDW and MW), composites (Control, MW15%, MW25%, MW50%, MW100%, MW30%CDW70%) were performed. After manufacturing the bricks, the characterizations mentioned were carried out at 7, 28 and 60 days, in addition to the evaluation of the geometric characteristics, water absorption and strength of the bricks and microscopic analysis of the post-rupture fragments. Additionally, a cost analysis of the use of SCB was performed compared to two different construction systems (ceramic brick and concrete block). From the results of physical characterization, soil was classified as clayey-silty sand (SC-SM), while the CDW was well-graded sand and MW as sandy clay. Soil and composite plasticity characteristics ranged from weakly plastic (MW15% and MW30%CDW70%) to highly plastic (MW100%). In the compaction tests, composites with the addition of MW presented increasing values in terms of optimal moisture. The compressive strength test performed showed satisfactory results for all composites, especially for MW25%, which obtained the most significant result with 13.777 kPa at 28 days. Thus, it is concluded that the incorporation of CDW and MW for the production of SCB represents a sustainable application for civil construction.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73832216","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}

引用次数: 0

Benefits and costs of adopting international financial reporting standards 采用国际财务报告准则的收益和成本

International Journal of Management and Sustainability Pub Date : 2023-02-03 DOI: 10.18488/11.v12i2.3279

Van Thi Hong Nguyen, Conghoang Nguyen, An Mai, Ha Ngoc Dao

{"title":"Benefits and costs of adopting international financial reporting standards","authors":"Van Thi Hong Nguyen, Conghoang Nguyen, An Mai, Ha Ngoc Dao","doi":"10.18488/11.v12i2.3279","DOIUrl":"https://doi.org/10.18488/11.v12i2.3279","url":null,"abstract":"The application of international financial reporting standards (IFRS) plays an important role in improving the quality of enterprises’ financial statements. At the same time, adopting IFRS makes it easier for companies to access foreign capital. Therefore, the use of IFRS is indispensable for Vietnamese enterprises, especially for companies listed on the stock market. This study was conducted to evaluate the effects of benefits and costs on Vietnamese enterprises’ choice to adopt IFRS. The research surveyed 157 companies. The results of regression analysis using Statistical Package for Social Sciences (SPSS) software show that benefits have a positive impact on Vietnamese companies’ decision to adopt IFRS. On the other hand, costs have a negative impact on IFRS adoption. Based on the results of this study, the trade-off theory is used to explain the relationship between the costs and benefits of applying IFRS. When businesses find that the costs are too great for the company or are not yet balanced by the benefits, they do not apply IFRS. Therefore, business leaders have a correct understanding of the difficulties and challenges of converting to IFRS and have a scientific, methodical, and clear plan and roadmap for the transformation. The authors also offer some suggestions for improving the application of IFRS.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80063984","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}

引用次数: 1

Sustainability reports and their impact on firm value: Evidence from Saudi Arabia 可持续发展报告及其对公司价值的影响:来自沙特阿拉伯的证据

International Journal of Management and Sustainability Pub Date : 2023-02-02 DOI: 10.18488/11.v12i2.3275

Nagat Mohamed Marie Younis

{"title":"Sustainability reports and their impact on firm value: Evidence from Saudi Arabia","authors":"Nagat Mohamed Marie Younis","doi":"10.18488/11.v12i2.3275","DOIUrl":"https://doi.org/10.18488/11.v12i2.3275","url":null,"abstract":"This study aimed to clarify the significance of sustainability reports and test the impact of the disclosure of sustainability reports on firm value. To achieve this end, the researcher conducted an applied study of the firms listed on the Saudi stock market during the period from 2017 to 2021. A sample of (60) firms was selected with a total number of 300 data points. Firm value was measured using four different measures: Tobin's Q, market value per share, price/book value ratio per share, and security return. An indicator was created to measure the level of disclosure of sustainability reports and another to measure the quality of disclosure of sustainability reports. To measure the study's variables, the content analysis method was used. Based on the results of the regression analysis, the study concluded that an intrinsic correlation exists between the level of disclosure of sustainability reports and the firm value, as well as a correlation between the quality of disclosure of sustainability reports and the firm value. The study recommends the following: First, an accounting standard for the disclosure of sustainability reports should be issued. Secondly, sustainable development criteria should be included in the academic criteria at Saudi universities. Thirdly, meetings with accountants and members of the Saudi capital market and firms should be held to find solutions to the challenges facing firms when preparing sustainability reports. Finally, further scientific research should be conducted in this field.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"74560946","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}

引用次数: 0

Independent directors, corporate ownership and cost of debt: Do politically connected independent directors matter? Evidence from China 独立董事、公司所有权和债务成本:有政治关系的独立董事重要吗?来自中国的证据

International Journal of Management and Sustainability Pub Date : 2023-02-02 DOI: 10.18488/11.v12i2.3276

Amjad S. Al-Delawi, Sinan Harjan, M. Raewf, Thabit H. Thabit, Alaa S Jameel

{"title":"Independent directors, corporate ownership and cost of debt: Do politically connected independent directors matter? Evidence from China","authors":"Amjad S. Al-Delawi, Sinan Harjan, M. Raewf, Thabit H. Thabit, Alaa S Jameel","doi":"10.18488/11.v12i2.3276","DOIUrl":"https://doi.org/10.18488/11.v12i2.3276","url":null,"abstract":"This research seeks to determine whether politically connected independent directors (PCIDs) have a substantial effect in lowering the cost of debt (CoD). Therefore, the research aims to explain the relationship between political ties and the cost of debt, politically connected independent directors and the cost of debt, and state ownership and the relationship of politically connected independent directors and the cost of debt. In addition, we analyze the influence of corporate ownership on the connection. To illustrate this, we empirically study panel data which was separated into two periods (2011–2012 and 2013–2014) in state-owned and non-state-owned firms (SOEs and non-SOEs). We discovered that PCIDs had a considerable and unfavorable effect on the CoD, particularly in non-SOEs. As a result of the shared resource knowledge of PCIDs in government procurement contracts, finance, and law, the CoD in non-SOEs is reduced. The findings of this research add to the existing literature by employing data from China and demonstrating the impact of PCIDs in decreasing the cost of debt, particularly for non-SOEs.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-02-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79744041","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}

引用次数: 0

The Strategic Role of Energy Efficiency and Industry 4.0 Interventions in Manufacturing 能效和工业4.0干预在制造业中的战略作用

International Journal of Management and Sustainability Pub Date : 2023-01-31 DOI: 10.5539/jms.v13n1p31

M. Beccarello, G. D. Foggia

{"title":"The Strategic Role of Energy Efficiency and Industry 4.0 Interventions in Manufacturing","authors":"M. Beccarello, G. D. Foggia","doi":"10.5539/jms.v13n1p31","DOIUrl":"https://doi.org/10.5539/jms.v13n1p31","url":null,"abstract":"Energy efficiency measures and Industry 4.0 investments are prominent drivers of business competitiveness and sustainability, working toward sustainable development goals and decarbonization commitments. We analyzed data from a survey of 239 Italian manufacturing firms conducted in 2021. The survey was designed to identify drivers of energy efficiency measures and Industry 4.0 measures, as well as barriers to their implementation. We also examined interventions on key business variables such as business model sustainability, corporate social responsibility, business economics, public image, reputation, and market positioning. Energy efficiency intervention drivers are correlated with sustainable corporate social responsibility and cost reduction, whereas Industry 4.0 intervention drivers are associated with production optimization variables. Prominent barriers to energy efficiency interventions relate to economic feasibility, regulatory uncertainty, and financial issues. Similarly, key barriers to Industry 4.0 interventions are economic feasibility, enabling infrastructures, and regulatory uncertainty. The implication of energy efficiency measures and Industry 4.0 investments are discussed to pave the way for complementarity, overlap, and contrasting effects of measures. The paper has business implications given that it benefits decision-makers to reduce the risk of strategic drift and increases the probability of meeting sustainable development goals and decarbonization targets of Sustainable Development Goal 11.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"84694239","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}

引用次数: 1

How fear affects employees’ performance: A process model 恐惧如何影响员工绩效:一个过程模型

International Journal of Management and Sustainability Pub Date : 2023-01-30 DOI: 10.18488/11.v12i1.3271

Hasan Aleassa

{"title":"How fear affects employees’ performance: A process model","authors":"Hasan Aleassa","doi":"10.18488/11.v12i1.3271","DOIUrl":"https://doi.org/10.18488/11.v12i1.3271","url":null,"abstract":"The effect of emotions on employees’ attitudes, motivation, and workplace behaviors is an important and central topic in organizational behavior research. Therefore, the main purpose of this study is to develop and empirically test a model that explains how fear affects employees’ performance. The model was tested on a sample of 177 nurses working in different Jordanian hospitals. A questionnaire was developed to measure the main constructs of this study. The data was analyzed in SPSS using simple regression to test the main direct hypotheses. The model hypothesizes that fear has a positive effect on two psychological states: emotional exhaustion and perceived stress. Moreover, it hypothesizes that these two states will affect employees’ career choice regret, which, in turn, negatively affects employees’ performance. The results provided statistical support for all the proposed hypotheses. We concluded that excessive fear provokes emotional exhaustion and stress in frontline employees and that these two psychological states contribute to the development of career choice regret, which eventually affects employees’ performance. The findings of this study may enable managers to gain deeper insight into and a better understanding of the process by which fear influences employee performance. Finally, limitations and directions for future research are discussed.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85168927","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}

引用次数: 0

The implementation of resource-based theory in the relationship between intellectual capital and entrepreneurship orientation and performance-mediated innovation ability in MSMEs 资源基础理论在中小微企业智力资本与创业导向及绩效中介创新能力关系中的应用

International Journal of Management and Sustainability Pub Date : 2023-01-30 DOI: 10.18488/11.v12i1.3270

M. Rokhman, Armanu, M. Setiawan, Rofiaty

{"title":"The implementation of resource-based theory in the relationship between intellectual capital and entrepreneurship orientation and performance-mediated innovation ability in MSMEs","authors":"M. Rokhman, Armanu, M. Setiawan, Rofiaty","doi":"10.18488/11.v12i1.3270","DOIUrl":"https://doi.org/10.18488/11.v12i1.3270","url":null,"abstract":"The development of batik in Indonesia is very rapid, and this can be seen from the growing number of batik producers. The management of batik MSMEs is still facing various interrelated problems, causing a decline in their performance. Through the resource-based theory (RBT) approach, this study aims to determine how internal resources at Batik UMKM in East Java can improve the performance of SMEs. The purpose of this study is to obtain empirical evidence of the influence of intellectual capital and entrepreneurial orientation on the performance of SMEs and to examine the innovation capability in mediating the influence of intellectual capital entrepreneurial orientation on the performance of batik SMEs in East Java. The population in this study comprises 140 owners of batik SMEs in East Java. Analysis of the data is done through structural equation modeling. The results showed that intellectual capital and entrepreneurial orientation had an influence on the performance of batik SMEs sampled. In addition, innovation capability was able to mediate the influence of intellectual capital and entrepreneurial orientation on the performance of the SMEs. The results of this study can enrich the repertoire of knowledge related to the resource-based theory and can improve the performance of batik MSMEs in East Java through the implementation of business strategies and the use of resources that include intellectual capital, entrepreneurial orientation and innovation capability.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86604427","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}

引用次数: 1

Green transformational leadership and employee pro-environmental behavior: The role of green thinking and green psychological climate 绿色变革型领导与员工亲环境行为:绿色思维和绿色心理气候的作用

International Journal of Management and Sustainability Pub Date : 2023-01-20 DOI: 10.18488/11.v12i1.3260

O. Fatoki

{"title":"Green transformational leadership and employee pro-environmental behavior: The role of green thinking and green psychological climate","authors":"O. Fatoki","doi":"10.18488/11.v12i1.3260","DOIUrl":"https://doi.org/10.18488/11.v12i1.3260","url":null,"abstract":"Climate change is one of the biggest challenges that the world currently faces. The generation of waste, carbon dioxide and large-scale consumption of natural resources by hotels, among others, are some of the significant contributors to climate change. Leaders and employees have a major role to play in the effectiveness of the sustainability initiatives of hotels. Therefore, it is important to understand the mechanism through which leadership can affect the green behavior of hotel employees. The purpose of this study is to examine the mediating role of green thinking (GTH) and green psychological climate (GPC) in the relationship between green transformational leadership (GTL) and employees’ pro-environmental behavior (PEB). To achieve this, the study first investigates the effect of GTL on hotel employees’ PEB. Second, it examines the mediating effects of GTH and GPC in the relationship between GTL and PEB. The study adopts a quantitative research approach, and a structured questionnaire is used to collect data from hotel employees in South African cities, who were selected via the convenience sampling method. The partial least squares structural equation modelling is used to test the hypotheses of the study. The findings reveal that GTL and PEB are significantly positively related. The mediating effects of GTH and GPC are significant. It is recommended that both management and employees should keep up to date with environmental information and implement policies and procedures to continually improve PEB.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80402751","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}

引用次数: 3

An assessment of female executives’ influence on bank performance in Indonesia based on critical mass theory 基于临界质量理论的印尼女性高管对银行业绩影响的评估

International Journal of Management and Sustainability Pub Date : 2023-01-20 DOI: 10.18488/11.v12i1.3262

A. Buchdadi, S. Suherman, Titis Fatarina Mahfirah, Berto Usman, Herni Kurniawati

{"title":"An assessment of female executives’ influence on bank performance in Indonesia based on critical mass theory","authors":"A. Buchdadi, S. Suherman, Titis Fatarina Mahfirah, Berto Usman, Herni Kurniawati","doi":"10.18488/11.v12i1.3262","DOIUrl":"https://doi.org/10.18488/11.v12i1.3262","url":null,"abstract":"This study examines how female executives affect bank performance in Indonesia’s emerging market. It also investigates whether a critical mass of females on the board of management impacts bank performance. The sample was obtained from 29 banks, which covers 64.5% of publicly listed banks in Indonesia, for the observation period of 2010–2019. This study employs balanced panel data regression analysis, including the year fixed effect. Five surrogate indicators were used for female executives: female Chief Executive Officer (CEO), female Chief Financial Officer (CFO), the presence of females on the board of management, the proportion of female members on the board of management, and the number of female members on the board of management. Critical mass is reached if there are three or more female members on the board of management. The findings suggest that female executives do not significantly impact bank performance. The critical mass suggests a similar result. The findings are consistent and robust for the additional analysis using a lagged independent variable. Nevertheless, the results show that female CEOs positively impact return on assets (ROA) and return on equity (ROE). Empirical findings in Indonesia suggest that female executives do not affect bank performance. The absence of this effect is likely due to unique aspects of Indonesian culture and the structural ownership of firms. However, female CEOs were shown to improve ROE. The findings imply that females are more risk-averse decision makers than males and tend to choose lower-risk investments, which can improve ROA and ROE.","PeriodicalId":36330,"journal":{"name":"International Journal of Management and Sustainability","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91234355","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}

引用次数: 2