PurposeThis study aims to investigate the impact of green shared vision (GSV) and green knowledge sharing (GKS) on eco-innovation types and further investigates the impact of these types on sustainable competitive advantage (SCA) and sustainable business performance (SBP) within the food manufacturing and food processing small- and medium-sized enterprises (SMEs) of a developing country.Design/methodology/approachPartial least square structural equation modeling technique was used to test the hypotheses. Simple random sampling was used, and data were collected from 312 owners/managers of food manufacturing and processing SMEs.FindingsThe results reveal a significant positive relationship between GSV, GKS and eco-innovation types. Furthermore, it was revealed that all three types of eco-innovation are significantly related to SCA and SBP.Practical implicationsThe results of this research will assist food manufacturing and food processing SMEs in reducing their eco-footprint to gain SCA and SBP. Furthermore, policymakers and governing bodies may implement strong regulations to curtail eco-pollution.Originality/valueTo the best of the authors' knowledge, this is the first study that incorporates the concept of eco-innovation in food processing and food manufacturing SMEs of a developing country in the light of the natural resource orchestration theory.
Investigating the emerging role of E-HRM practices among banking sector is a central tenet of study. It examines E-HRM practices and its determinants by impending Managerial level employees of banking sector of Pakistan, one of emerging economies. The researchers used a qualitative research “method approach to document responses of target audience. Ten Semi-structured interviews were conducted to explore” the central practices, functions, and determents associated with role of E-HRM practices of corporate banking managerial level employees. For analytical purposes, Nvivo 10 software was used. The findings of the results indicate that recruitment, selection, training, Job opening, mobile banking, fintech, TRSM, motivation, communication task completion, and Bank performance are major factors which are directly influenced by E-HRM. Practically, this research might be able to offer new understandings for the banking employees, policymakers, bank management and potential employees, helping them to understand the effectiveness of electronic Human Resource management practices.
Purpose This paper analyzes and compares segments disclosure practices of listed companies of Pakistan and Bangladesh under International Financial Reporting Standard (IFRS) 8 with companies from India under Accounting Standard 17 over three-year period from 2013 to 2015. Furthermore, the purpose of this paper was to investigate that how the selection of chief operating decision-maker (CODM) by management, industry type, governance and firm characteristics affects segments disclosure practices in South East Asia. Finally, how the relationship among segment disclosure, firm characteristics and corporate governance is moderated through the big 4 audit firm. Design/methodology/approach To achieve these objectives, data were collected from annual reports of the top 100 companies of each country and selected based on market capitalization for three years period 2013–2015. Findings Results state that majority of companies in South East Asia are using business class for defining operating/primary segments. Regarding reporting of operating/primary segments and geographic/secondary segments along with geographic fineness score, Indian companies are continuously on the lower side as compared to companies from Pakistan and Bangladesh. Furthermore, it was found that industry type and selection of CODM have a highly significant effect on segments disclosure practices. Finally, results of regression analysis found that the application of IFRS 8 in Pakistan and Bangladesh has a significant positive effect on disclosure of operating/primary as well as geographic/secondary segments as compared to India. Further, the role of corporate governance mechanism in influencing segments disclosure was found as least in South East Asia. Further appointment of big 4 audit firm as external auditor has only significant positive effect on disclosure of segments items. Finally, based on additional analysis, it was found that big 4 auditor moderates the relationship only in the case of reporting of operating/primary segments. Research limitations/implications Based on these results, the performance of Indian companies regarding disclosure of operating/primary segments, geographic/secondary segments along geographic fineness score is quite low despite the fastest growing economy in the world. This raises concerns about the quality of segment reporting in India, the world’s fastest expanding economy. Originality/value These results imply that there is a need of an effective role by the external auditor to improve the quality of segment reporting in developing countries, which is principle based.
The purpose of current study is to examine perception of mobile banking customers about digital and non-digital factors in Pakistan. The population of current study consists of current and future users of mobile baking in Pakistan. In this study, mobile banking usage is considered as dependent variable and seven variables (5-digital & 2-non-digital) have been selected as independent variables. The SPSS version 16 was used to analyse and report the data collected through an administrative questionnaire. The results of current study indicated that non-digital factors (Need of service and service quality) has insignificant relationship with perception of the mobile banking customers. Also, results indicated a significant relationship between digital factors (Performance expectancy, effort expectancy, relative advantage, trust and security) with perception of mobile banking customers. As a practical implication of the study, current study facilitate banking sector to facilitate their customers and retain their customer base. Banks used these results to identify the social norms of their banking customers and link them with mobile banking technology to facilitate them.
The use of blockchain technology in the tax system is quite new and has not been studied so far in the context of developing nations. The study explores how blockchain technology can be applied to the indirect tax system of a developing country, specifically for electronic invoices. A sample of seven employees who were from different fields such as the Federal Board of Revenue (FBR), Institute of Charted Accountants of Pakistan (ICAP), private institutions and the commerce department were interviewed. Results revealed that Blockchain technology can be used to distribute safe tax data, such as the Tax invoices serial numbers, which will make submitting the Tax invoices serial numbers more efficient and faster. In addition, the Tax invoices' serial numbers transactions can be tracked and analyzed. government meant must pay attention to the peculiarities of blockchain technology while undertaking a design linked to the implementation of blockchain technology in tax systems.
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