Asian Journal of Business and Accounting最新文献

{"title":"The Role of Lecturer Commitment in Determining Organisational Behaviour","authors":"Adriani Gunawan, M. Mz, F. Elmi, S. Riyanto","doi":"10.22452/ajba.vol16no1.8","DOIUrl":"https://doi.org/10.22452/ajba.vol16no1.8","url":null,"abstract":"Manuscript type: Research paper Research aims: This study aims to examine the direct and indirect effects of servant leadership and perceived organisational support on organisational citizenship behaviour through the mediator of lecturer commitment. Design/Methodology/Approach: The research adopts a quantitative approach. Lecturers from private universities in regional higher education service institutions (LLDIKTI) III DKI Jakarta, Indonesia formed the research population. Purposive sampling was employed as the sampling technique. Data collection involved surveys using a questionnaire as the research instrument. Data analysis was conducted using SEM-PLS. Findings: The results demonstrate that servant leadership and perceived organisational support positively and significantly influence lecturer commitment and organisational citizenship behaviour. However, lecturer commitment does not significantly mediate servant leadership or perceived organisational support and organisational citizenship behaviour. Research limitations/Implications: Further research could examine other variables that can mediate servant leadership and perceived organisational support on organisational citizenship behaviour. Practical implications: The managerial implication suggests that university management should prioritise servant leadership and lecturer commitment to enhance lecturers’ performance of extra roles (organisational citizenship behaviour). Originality/Value: This study shows that lecturer commitment does not significantly mediate servant leadership or perceived organisational support and organisational citizenship behaviour.","PeriodicalId":54083,"journal":{"name":"Asian Journal of Business and Accounting","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44649730","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":"Green Consumption Values and Consumer Purchase Intentions on P2P Platforms","authors":"Edward Martey, Isaac Tornyi, George Dominic Kofi Mante, P. Addo","doi":"10.22452/ajba.vol16no1.10","DOIUrl":"https://doi.org/10.22452/ajba.vol16no1.10","url":null,"abstract":"Manuscript type: Research paper Research aims: The purpose of the study is to investigate the relationship between green consumption values (GCV) and consumer purchase intentions on peer-to-peer (P2P) platforms using age as moderating variable, as well as to fill the gaps in research using the theory of consumption values to support sustainable resale behaviour (SRB). Design/Methodology/Approach: To solve the research questions, the researchers used a convenience sampling technique to gather 491 responses from a cross-sectional survey. The researchers adopted structural equation modelling (SEM) to test the suggested framework. Research findings: The result show that entertainment, procreative, communal benefit, and activist values significantly and positively impact consumers’ GCV. However, economic and applied values have a negative effect on GCV. GCV intercedes the link between specific consumption values and SRB, and age moderates the link between context-specific consumption values and consumers’ GCV. Theoretical contribution/Originality: The researchers introduce sustainable consumer behaviour that has not seen a lot of attention in prior research, and GCV, which encourages pro-environmental consumption. The researchers also introduce the age factor to P2P platforms. Practitioner/Policy implications: The study identifies other values apart from purchase value and resale value, and offers the opportunity to segment both buyers and resellers. Research limitation/Implication: The research only focuses on a single dimension of consumer ethical values, which are GCV related to SRB.","PeriodicalId":54083,"journal":{"name":"Asian Journal of Business and Accounting","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48292561","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":"Big Data Analytics Capabilities, Sustainability Reporting on Social Media, and Competitive Advantage: An Exploratory Study","authors":"Fareyha Said, Azlina Abdul Jalil, D. Zainal","doi":"10.22452/ajba.vol16no1.5","DOIUrl":"https://doi.org/10.22452/ajba.vol16no1.5","url":null,"abstract":"Manuscript type: Research paper Research aims: Drawing from the lens of dynamic capability view (DCV), this study investigates whether companies with big data analytics (BDA) capabilities, specifically BDA management, infrastructure, and personnel capabilities, disclose more sustainability posts on social media and whether such disclosure affects their competitive advantage. Design/Methodology/Approach: Data from 100 public listed firms in Malaysia were obtained from questionnaires and content analysis of Facebook pages. Smart PLS was employed to analyse the data. Research findings: The results suggest that in the context of Malaysia, BDA management capability significantly impacts sustainability reporting on social media (SRSM). The evidence also points to SSRM positively impacting a company’s competitive advantage. Theoretical contribution/Originality: Theoretically, this study contributes to the literature on DCV. The findings provide insights into how BDA capabilities can help organisations focus on social media platforms and communicate with their stakeholders on sustainability performance. It also suggests that sustainability reporting on social media is associated with competitive advantage, as it allows for two-way interaction between organisations and its stakeholders. Practitioner/Policy implications: Practically, this study provides insights into the roles of accounting, social media, and big data within the current digital revolution. Specifically, it offers guidance to executives and managers on identifying the conditions that need to be present for BDA capability to add value to SRSM. Additionally, the findings here have implications for policymakers and businesses looking to use BDA in the context of SRSM to gain competitive advantage. Research limitation/Implications: Future studies could consider increasing the sample size. This study sheds light on the relevance of BDA capabilities in promoting sustainability issues using social media.","PeriodicalId":54083,"journal":{"name":"Asian Journal of Business and Accounting","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49566273","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":"Green Supply Chain Management Practices as a Determinant of Organisational Competitiveness: An Empirical Study Among Hotels in India","authors":"R. Sujatha, U. Maheswari","doi":"10.22452/ajba.vol16no1.7","DOIUrl":"https://doi.org/10.22452/ajba.vol16no1.7","url":null,"abstract":"Manuscript type: Research paper Research aims: The main aim of this study is to identify the indicators of green supply chain management (GSCM) practices for hotels that have an impact on environmental sustainability and organisational competitiveness. Design/Methodology/Approach: This study employs a survey methodology with data collected from hotels in India. A structural equation modelling using warp partial least squares method (SEM) is used for data analysis and to test the hypotheses of the research model. Research findings: The results of the study indicate that the three antecedents have a positive impact on environment sustainability, which in turn positively influence the competitiveness of the hotels. Theoretical contribution/Originality: The study identifies the three GSCM antecedents that will impact environmental sustainability and organisational competitiveness, i.e., eco-friendly products, green internal environment and green management policy. Practitioner/Policy implications: The hotel industry has begun to recognise that going green can result in higher initial costs, but can lower overall operating costs. The findings of the study indicate that the three green factors identified in the upstream, midstream and downstream of the hotel supply chain are necessary for hotels to survive in the long run. Research limitation: The study can be expanded to restaurants and fast food chains in other parts of the country to measure the adoption of green practices. As more hotels and restaurants spring up in developing countries, more research in green practices along the entire supply chain is essential to for environmental preservation.","PeriodicalId":54083,"journal":{"name":"Asian Journal of Business and Accounting","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45083053","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 Value of Diversification, Managerial Ability and Corporate Governance: Evidence from Malaysian Firms","authors":"Chyn-Hwa Lee, S. Foong","doi":"10.22452/ajba.vol16no1.2","DOIUrl":"https://doi.org/10.22452/ajba.vol16no1.2","url":null,"abstract":"Manuscript type: Research paper Research aims: This paper examines the moderating effect of managerial ability on the relationship between diversification and firm value. Design/Methodology/Approach: The analysis is based on all KLSE-listed firms across nine sectors over the period of 2009 to 2017 using panel regression. Research findings: High-ability managers increase Tobin’s q. Managerial ability changes the diversification-firm value relationship from negative to significantly positive. Managerial ability, in terms of governance mechanism, CEO age, and education background, has a positive moderating effect on the value outcome of diversification. Theoretical contribution/Originality: This study is one of the first to link resource-based perspective and outcome of diversification, and find a moderating relationship between diversification and firm value. It contributes to resource-based theory, highlighting that accumulated human capital is a valuable strategic resource for a firm. The results also contribute to the corporate governance literature and provide support for upper echelons theory. Practitioner/Policy implication: The findings are valuable to diversified firms in understanding the effect of managerial ability on the outcome of diversification. Diversified firms that hire older CEOs with better education, practise separate leadership structures, and have a mostly independent board are more likely to benefit from diversification. Research limitation/Implications: This study uses only one proxy for managerial ability. Second, firms are grouped by industry to compare efficiency. However, firms in the same industry can have quite varied inputs and outputs depending on their asset and operation mix.","PeriodicalId":54083,"journal":{"name":"Asian Journal of Business and Accounting","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42591711","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":"Customer Satisfaction of Technopreneurs Based on TQM and Servqual During the Covid-19 Pandemic","authors":"Sahala Siallagan","doi":"10.22452/ajba.vol16no1.9","DOIUrl":"https://doi.org/10.22452/ajba.vol16no1.9","url":null,"abstract":"Manuscript type: Research paper Research aims: This research examines the influence of total quality management (TQM) on service quality (Servqual), TQM on customer satisfaction, and Servqual on customer satisfaction. Design/Methodology/Approach: A sample of 406 customers who made online purchase transactions from technopreneurs in the 33 districts of North Sumatra province was included. The participants were selected using multiple-stage cluster sampling. The sample size of 406 was determined through simple random sampling using the Krejcie and Morgan (1970) table at a 95% confidence level, resulting in a final sample of 198 customers. The collected data were analysed using Pearson correlation analysis. Research findings: TQM significantly influenced Servqual and customer satisfaction, while Servqual directly affected customer satisfaction. Theoretical contribution/Originality: This research provides valuable insights and contributions to technopreneurs by enhancing their managerial knowledge pertaining to customer satisfaction. Practitioner/Policy implication: This research proposes quality management as a strategic approach to enhance technopreneur development. Research limitation/Implications: For future research, there is potential to examine customer satisfaction among technopreneurs during the post-Covid-19 pandemic period.","PeriodicalId":54083,"journal":{"name":"Asian Journal of Business and Accounting","volume":"1 1","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41470069","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":"Zakat Distribution Priorities in Malaysia: An Analytic Hierarchy Process Analysis","authors":"Zubir Azhar, Muhammad Kamil Kader Mydin, A. A. Pitchay","doi":"10.22452/ajba.vol16no1.3","DOIUrl":"https://doi.org/10.22452/ajba.vol16no1.3","url":null,"abstract":"Manuscript type: Research paper Research aims: A key objective of zakat institutions is to distribute funds efficiently and effectively. Despite its critical role in alleviating poverty, the distribution of zakat appears to have been overlooked by previous studies. Recognising such a gap, this study examines the distribution priorities of zakat funds in Malaysia. Design/Methodology/Approach: Our study relies upon secondary data on the distribution of zakat funds between 2007 and 2015. We analyse the data using the analytic hierarchy process (AHP) technique (pair-wise technique analysis), which involves ranking zakat recipients and comparing them across all states in Malaysia. Research findings: This study demonstrates that zakat funds were distributed to beneficiaries as mentioned in the Quran: hardcore poor (fakir), poor (miskin), zakat operator (amil), inclined to Islam (muallaf), slave (riqab), debtors (gharimin) wayfarer (fisabilillah) and stranded in path (Ibnu Sabil). The poverty groups and wayfarers were the top priority of Malaysian zakat institutions. Meanwhile, debtors, slaves, and those stranded in path were given the least importance. Theoretical contribution/Originality: This study addresses the gap in the zakat literature by adding empirical evidence on the zakat distribution practices amongst all states in Malaysia in remedying the long-standing issue of poverty. The output of this study contributes to enhancing society’s understanding of the role of zakat institutions in combating poverty in Malaysia. Practitioner/Policy implication: A clear policy that focuses on designing practical programmes that can enhance the living standards of poor people should be designed and reinforced in all zakat institutions. Research limitation/Implications: The study’s data is limited from 2007 to 2015. This is due to the inconsistency and missing data related to the distribution of zakat. Nevertheless, this study extends the existing zakat management literature, especially in the context of zakat collection and distribution among beneficiaries. Furthermore, the present study highlights important issues on how to manage zakat funds in Malaysia practically.","PeriodicalId":54083,"journal":{"name":"Asian Journal of Business and Accounting","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42787680","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":"Stock Liquidity and State Ownership: Evidence from the Banking Industry of Selected Asian Emerging Markets","authors":"Ai-Xin Lee, C. Hooy","doi":"10.22452/ajba.vol16no1.1","DOIUrl":"https://doi.org/10.22452/ajba.vol16no1.1","url":null,"abstract":"Manuscript type: Research paper Research aims: Liquidity creation is deemed important in the emerging markets banking industry. It turns out to be more challenging when subject to ownership issues, particularly state ownership. The government possesses substantial ownership in many large banks in Asian emerging markets and has a significant effect on firms’ stock liquidity through trading activity. Hence, state ownership is a key determinant of stock liquidity. This paper investigates the effect of state ownership on stock liquidity in Asian emerging markets. Design/Methodology/Approach: Using the GMM panel regression model, this study examines a sample of 209 banks in Asian emerging markets including China, India, Indonesia, Malaysia, Pakistan, Philippines, South Korea, Taiwan, and Thailand from 2009 to 2018. For the robustness test, an alternative liquidity measure is conducted. Research findings: Results show that state ownership is positively related to stock liquidity, implying that the participation of the government provides investors’ confidence and perceives these stocks as value-enhancing stocks. However, this positive effect on stock liquidity turns out to be negative when the state ownership surpassed a certain threshold. Thus, this paper finds a non-linear inverse U-shaped relationship between state ownership and stock liquidity. Further analysis also shows that large banks tend to enjoy greater liquidity compared to smaller banks. Theoretical contribution/Originality: Unlike past studies that focus on other ownership structures, this study focuses on state ownership of large banks in emerging markets. This study contributes by collectively addressing the impact of state ownership on stock liquidity, with a focus on the banking industry in the Asian emerging markets context. Practitioner/Policy implications: The findings of this study can benefit investors, policymakers, and other stakeholders to better understand the impact of state ownership on stock liquidity. There are various implications in terms of investment decisions and corporate governance policies pertaining to corporate ownership structure. Research limitation: Future studies may consider conducting sub-samples using a different threshold of state ownership. Besides, this study focuses on the banking sector and hence the results may not be generalised.","PeriodicalId":54083,"journal":{"name":"Asian Journal of Business and Accounting","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42906966","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":"Theoretical Models of Financial Literacy: A Bibliometric Analysis and Literature Review","authors":"Ahmad Idris, Alni Rahmawati, Arni Surwanti","doi":"10.22452/ajba.vol16no1.4","DOIUrl":"https://doi.org/10.22452/ajba.vol16no1.4","url":null,"abstract":"Manuscript type: Literature review Research aims: This study aims to identify research trends in theoretical models of financial literacy in the Scopus database from 2013 to 2021. Future research can focus on the least-used variables in theoretical models of financial literacy. Design/Methodology/Approach: Seventy-three articles using theoretical models of financial literacy are discussed in this study. This paper uses bibliometric analysis to visualise the bibliographic coupling, co-citation, and co-occurrence of keywords. Research findings: An increasing number of articles on financial literacy models have been published in the Scopus database, suggesting a growing interest in theoretical models of financial literacy and financial literacy knowledge. Performance, competitive advantage and business experience are increasingly being used as variables, indicating an opportunity to further investigate financial literacy models. Theoretical contribution/Originality: This study is the first to investigate theoretical models of financial literacy using bibliometric analysis and a literature review. This study focuses on articles published between 2013 to 2021. Practitioner/Policy implication: This study is important because it connects previous and more recent studies, identifies gaps in understanding, and suggests new ways to study theoretical models of financial literacy. Research limitations/Implications: The material used in this study was only taken from the Scopus database. Therefore, further research needs to be done by including indexing and other databases.","PeriodicalId":54083,"journal":{"name":"Asian Journal of Business and Accounting","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47764176","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":"Peer Pressure, Information Technology Adoption, and Bank Performance","authors":"Md Al Mamun, M. Malik, Md. Abdul Hannan Mia","doi":"10.22452/ajba.vol16no1.6","DOIUrl":"https://doi.org/10.22452/ajba.vol16no1.6","url":null,"abstract":"Manuscript type: Research paper Research aims: The study examines cross-sectional dependence among banks to invest in information technology-related assets. We also analyse the short- and long-term impacts of information technology (IT) adoption on banks’ profitability and the variations in effects between early and late adopters. Design/Methodology/Approach: The study uses autoregressive distributed lag (ARDL) with dynamic fixed approach, standard fixed-effect ordinary least square and random effect model with double clustering regressions. Research findings: The study finds a positive effect of peer pressure on a bank’s investment in IT assets. It also documents that IT adoption reduces short-term profitability, but the joint effect of early adoption increases both short- and long-term profitability. Theoretical contribution/Originality: The study contributes to the banking and technology adoption literature by showing the evidence on a positive and significant effect of peer pressure on IT adoption. Practitioner/Policy implications: The findings are significant for the banking sector’s policy makers in emerging economies. Research limitation: The findings may not be applicable in the context of a developed economy with a strong IT infrastructure.","PeriodicalId":54083,"journal":{"name":"Asian Journal of Business and Accounting","volume":" ","pages":""},"PeriodicalIF":0.9,"publicationDate":"2023-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42777428","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}