Search results

In recent years, Corporate Citizenship has continued to grow in importance and significance. It has been the subject of considerable debate and commentary among researchers, corporate leaders and public institutions like NGOs and even capital market companies. The development of this concept in internal audit functions can improve the level of responsibility of companies. The purpose of this study is to design an internal audit model of a corporate citizen in Iranian capital market companies.

This research is methodologically in the category of developmental and combined research. In this study, two meta-synthesis and Delphi analyzes in the qualitative part and systematic representation analysis were used to determine the systematic relationships of the Internal Audit Corporate Citizen Components to strengthen environmental sustainability. Because of the mix of the data collection method in both qualitative and quantitative parts, the research participants in the qualitative part were 13 university experts in the field of accounting and 19 internal auditors of Iranian capital market companies who had specialized experience participated in the quantitative part.

The results in the qualitative section indicate the existence of 14 confirmed studies and the determination of 8 main components of the internal audit of the corporate citizen, during two stages of Delphi analysis, the level of reliability of the components was confirmed with the concept of internal audit of the corporate citizen. Based on the results of system representation model in quantitative part, it was determined that Environmental training to human resources is the primary stimulus for the system’s internal audit system representation to monitor the financial performance of the company to achieve environmental sustainability.

To the best of the authors’ knowledge, this is the first study to exemplify environmental sustainability by focusing on the concept of corporate citizen internal auditing. An area that, although of research importance in terms of developing theoretical literature and practical basis in reducing the financial reporting gap with an independent auditor, However, less research has been done on this issue and conducting this research and expanding it to the level of internal auditing profession can enhance the institutional and educational capacities on it at the international level and help to integrate the development of theoretical literature.

Due to the political, economic and infrastructure barriers and risks that international entrepreneurs (IEs) face when researching an emerging economy's agrifood sector, this research aims to identify the major barriers, analyse their relationships, quantify their importance, classify and rank them. Thus, the IEs will gain a better understanding and vision of their decision-making processes in this era.

To do this, the authors first created a list of barriers to entry for IEs into Iran's rising economy's agrifood industry. Following that, a multi-layer decision-making approach was developed and implemented to accomplish the research objectives. The first stage utilized a hybrid of interpretive structural modelling (ISM) and cross-impact matrix multiplication applied to classification (MICMAC) to depict the level-based conceptual model and classification of the IEs’ obstacles to entry into the agrifood sector. Following that, a hybrid decision-making trial and evaluation laboratory (DEMATEL), and analytic network process (ANP) called DANP was utilized to present a causal relationship between the barriers, identify their causes and effects, and also quantify the relevance of each barrier.

After employing the multi-layer decision-making approach, the results demonstrated that fundamental limitations, including infrastructure and technology limitations, are the most critical barriers alongside policy factors encompassing governmental support and access to global or regional economy/market. According to the results, innovation and economic sustainability of the agrifood supply chain also matter. All of these critical barriers are intertwined and should be planned and solved simultaneously. Furthermore, based on DANP results, the sustainability pillars (economy, environment, society), besides the low efficiency of the agrifood sector in Iran, should be investigated further for future policy makings.

A hybrid multi-layer decision-making approach has been used for analysing the barriers of investment in the agrifood sector of the emerging economy of Iran for the international entrepreneurs. Moreover, the authors provide implications and insights for IEs and officials for decision-making in the future.

Entrepreneurs’ decision-making for detecting, evaluating and utilising opportunities across international borders is one of the main subjects of international entrepreneurship research. This study aims to argue that recognising and classifying international entrepreneurship opportunities facilitate the decision-making process. To do such a thing, a multi-layer decision-making approach focusses on the industrial sector of the Kish free zone. In the first stage, the data will be collected by a questionnaire survey of entrepreneurial companies in the industry field and the main international entrepreneurship opportunities will be identified. In the second stage, the importance and relationship between the opportunities will be evaluated based on the identified opportunities. Eventually, in the last stage, the relationship and the importance of the opportunities will be determined by proposing and using a multi-layer decision-making approach. In conclusion, the prioritised international entrepreneurship opportunities will be presented.

This study delves into the significant impact of entrepreneurial leadership (EL), organizational innovation (OI) and competitive advantage (CA) on the sustainability of organizations in the Jordanian Islamic insurance sector. This study aims to unravel the intricate dynamics among these pivotal factors, highlighting their collective role in the sustained success and resilience of Islamic insurance companies in Jordan. By examining the synergistic interplay between EL, OI and CA, the research seeks to offer invaluable insights into cultivating a sustainable future for these institutions.

This study adopts a positivist, quantitative approach to investigate the relationships between EL, OI, CA and organizational sustainability (OS). Data collection was achieved through questionnaires in a cross-sectional analysis of these variables. Convenience sampling yielded 389 valid responses, an 81% response rate, ensuring a thorough understanding of the dynamics within this framework.

The findings from the study on Jordanian Islamic insurance companies highlight the critical role of EL in influencing organizational dynamics. The research establishes a positive relationship between EL and both OI and OS. Furthermore, it identifies a significant positive correlation between EL and CA, underscoring the importance of leadership in securing a competitive edge. This study also emphasizes the vital role of OI in bolstering OS and confirms that a strong CA enhances OS, reinforcing the interconnectivity of these essential organizational components.

This study provides important insights for professionals in the insurance sector, especially those within the Jordanian Islamic insurance industry. It emphasizes the crucial role of EL in fostering innovation, competitiveness and sustainability. By understanding the significance of EL, companies can adopt more dynamic and effective strategies in leadership, organizational development and strategic planning, thereby enhancing their overall performance and resilience.

By conceptualizing EL and OS as second-order constructs, this study seeks to provide a detailed understanding of how EL catalyzes OI, CA and sustainability in an organizational context. This approach contributes significantly to the broader discussion on EL and OS, particularly within the Arab region and specifically in Jordan, offering nuanced insights into their roles and interrelations in shaping organizational dynamics.

The present research focuses on improving the awareness related to soft total quality management (TQM) practices by looking from the viewpoint of strategic human resources (HR). In addition, it is intended to reflect on the resulting soft TQM-HR outcomes and determine the mediating effect between soft TQM-HR strategies and organizational effectiveness (OE).

An exploratory research methodology with an online survey technique was adopted for the study. Three hundred and three managerial-level personnel from nine large Indian manufacturing organizations participated in the research. A theoretical model is projected and verified using correlation and mediation analysis.

The results show that commitment, reduced turnover intentions and satisfaction levels of employees mediate the relationship between resources, development and retention strategies and OE. However, the retention strategy has the strongest association with the OE of the three strategies. Also, of the three HR outcomes, satisfaction was strongly associated with OE. The analysis proved that the proposed model is an acceptable fit.

Implementing HR-related TQM strategies will likely impact OE since it elicits positive HR outcomes such as commitment, reduced turnover intention and satisfaction. Recognizing human resources as a unique strategic asset will help HR managers devise adequate resourcing, development and retention strategies instrumental in executing TQM.

The present micro study is unique in scrutinizing the influence of soft TQM-HR practices on organizational effectiveness by analysing the mediating effects of commitment, reduced turnover intention and satisfaction in Indian large-scale manufacturing organizations. The study is unique since no literature deciphers the linkages between HR strategies and organizational effectiveness in the Indian manufacturing sector.

In 2016, Kingdom of Saudi Arabia (KSA) initiated Saudi Vision 2030, an ambitious plan to lessen the country's dependency on fossil fuels and increase economic diversification. The Vision 2030 framework strives to establish a thriving economy, a vibrant society and an ambitious nation. This study aims to investigate the role of green service innovation (SI) and green work engagement (WE) in mediating the nexus between green human resource management (HRM) and green creativity (GC) under conditional role of spiritual leadership (SL).

A survey was done of 300 female intrapreneurs working in the organization within Saudi Arabia. This study has collected data via stratified random sampling technique. The framework was tested using PLS-SEM software.

The findings reveal that WE fully intervenes the nexus between green HRM and GC. Moreover, SL positively moderates the nexus between green HRM and SI.

Thus, based on findings, it is recommended that female intrapreneurs prioritize environmentally responsible operations to gain and sustain competitive edge over rivals in Saudi competitive market.