bluuebunny/crossref_metadata_2025_split huggingface dataset:
Minorities’ job satisfaction and organisational commitment in hospitality industry
Authors: Hsiao Aaron 
Published: May 2017

PurposeThe purpose of this paper was to explore whether organisational diversity is associated with minority employee attitudes (i.e. job satisfaction and organisational commitment) in Taiwan and to illustrate if macro-structural inquiry is applicable in the Asian context.Design/methodology/approachThis paper utilised a quantitative methodology which consisted of a self-administered survey developed using relevant information from the existing literature. A total of 305 valid surveys were received from the 22 participating Taiwanese hotels and the target population was composed of hotel employees from all departments within the hotels. Descriptive data analysis using SPSS were performed to analyse the data.FindingsThe findings illustrate that ethnic diversity levels in hotels predict more of the variation in employee attitudes than the remaining types of organisational diversity. In organisations with high and medium levels of organisational diversity, indigenous employees reported significantly higher levels of job satisfaction than did non-indigenous employees; female employees ranked organisational commitment significantly higher than male employees.Research limitations/implicationsThe paper is limited in its findings and explanations to a group of employees in Taiwanese context, and the research findings may not be applicable to all Asian countries. However, this paper displays considerable evidence of the positive impacts in a North-East Asian setting of organisational diversity suggested by literature derived from a Western context. Additionally, the current research did not investigate the impact of diversity policies on employee attitudes. The future research could examine whether equal opportunity and affirmative action are achievable in attracting or retaining ethnic and other minority employees.Practical implicationsOne implication is that organisations should have human resource management policies and training programs (e.g. conflict resolution, problem-solving and team capacity building) that recognise natural differences in groups to capture the positive consequences of heterogeneity. In other words, conflict among diverse employees in the organisation should be managed to enhance the positive effect of diversity on performance.Originality valueThe results of the research provide evidence for managing diversity by increasing levels of heterogeneity in the workforce. This paper also argues that organisations need to incorporate equal opportunity requirements, training and education programs into policy and strategic initiatives. This paper displays considerable evidence of the positive impacts in a North-East Asian setting of organisational diversity suggested by literature derived from a Western context.
The relationship between empowerment and the three-component model of organisational commitment: an empirical study of Thai employees working in Thai and American airlines
Authors: Limpanitgul Thanawut , Boonchoo Pattana , Kulviseachana Somboon , Photiyarach Supawadee 
Published: May 2017

PurposeThe purpose of this paper is to empirically examine the moderating role of organisational culture on the relationship between empowerment and the three dimensions of organisational commitment amongst flight attendants working in a collectivist organisation and an individualist organisation.Design/methodology/approachData were collected from a sample of 439 Thai cabin service attendants from two major flag-carrier airlines (one based in Thailand and the other based in the USA) using self-administered questionnaires. Structural equation modelling was utilised to examine the hypotheses.FindingsOverall, the findings revealed associations between empowerment and organisational commitment in both sample groups. Nonetheless, the extent and direction to which empowerment influenced the different dimensions of organisational commitment differed significantly.Research limitations/implicationsCross-sectional study of Thai employees may limit generalisability of the findings to other contexts.Practical implicationsIn use of empowerment for developing employee commitment to organisation, practitioners should take organisational culture into consideration. As such, relationship is weakened or strengthened based on whether the organisation is more individualist- or collectivist-oriented in its organisational culture. In an individualistic context, organisations can foster affective commitment through empowerment more easily than in a collectivist context. On the contrary, in a collectivist organisational context, it is easier to build normative commitment among employees through empowerment than to do it in an individualist context.Originality valueProvide empirical evidence in regards to the role of organisational culture in conditioning the relationship between empowerment and organisational commitment in a non-Western context.
The influence of tourists’ national culture on their behaviors in a sport mega-event
Authors: Risitano Marcello , Tutore Ilaria , Sorrentino Annarita , Quintano Michele 
Published: May 2017

PurposeThe impact of national culture on tourist behavior has been analyzed in several studies, but none of them focused on its discriminating impact on behavioral intentions during a mega-event. Using Hofstede’s cultural dimensions, this paper aims to explore the influence of national cultural values on tourist behaviors (experience, satisfaction and behavioral intentions) during the America’s Cup World Series (ACWS) in Naples.Design/methodology/approachThe paper presents a quantitative analysis of primary data gathered through a survey of a convenience sample of tourists (n= 612) conducted during the ACWS organized by the City of Naples in April 2013.FindingsThe findings confirm that national cultural clusters represent an important driver of behavioral intentions: tourists from different geographic clusters showed different intention to return and intention to recommend by word of mouth, caused by different levels of individualism and uncertainty avoidance.Practical implicationsFor destination marketing managers, this study throws light on how the national culture of tourists may influence their experiences and behavioral intentions.Originality/valueDespite the richness of works on the tourism experience, few studies have investigated the effect of national culture on tourists’ experience, satisfaction and behavioral intentions during and after a sport mega-event.
Determinants of Islamic banking adoption in Ghana
Authors: Mbawuni Joseph , Nimako Simon Gyasi 
Published: May 2017

Purpose
This study aims to examine factors affecting the adoption of Islamic banking (IB), which is an innovative and emerging form of banking, in a non-Islamic Sub-Saharan African (SSA) country.

Design/methodology/approach
It used primary data collected from a cross-section of 975 respondents using self-administered structured questionnaire. Empirical data were analysed using SPSS version 16 and partial least squares structural equation modelling (PLS-SEM) for Muslim and non-Muslim groups.

Findings
Consumer attitude, readiness to comply with Sharia law, knowledge, perceived innovativeness and perceived benefits were critical determinants of bank customers’ intention to adopt IB in both Muslim and non-Muslim sub-groups. The least influential factors were perceived religion effect (PRE) and perceived threat of violence (PTV). PTV was not a significant factor to non-Muslims, but it was a significantly negative factor to Muslims’ intentions to adopt IB. PRE has a positive influence on Muslims’ intention to adopt IB, but it has a negative effective on non-Muslims’ adoption intentions.

Research limitations/implications
This study is limited to only bank customers in Ghana. Moreover, service quality factors were not included in the research model because IB is yet to be given full-fledged operational license in Ghana. Future research should extend the study to other emerging countries to improve the generalizability of the findings.

Practical implications
Policymakers are encouraged to develop stakeholder-oriented strategies to promote effective consumer education in IB. Also, IB institution should endeavour to develop innovative financial products that are Sharia-compliant and economically beneficial to individual and business needs of bank customers. Moreover, policymakers and management of IB institutions should ensure effect governance structures to guide IB operations.

Originality/value
This study provides initial structural equation modelling of determinants of IB adoption in emerging countries and provides empirical evidence on the spread of IB in non-Islamic SSA, which is an under-researched area. It is the first study to empirically report on the influence of PTV, readiness to compliance Sharia law and perceived innovativeness of IB on intentions to adopt IB in non-Islamic SSA context.
Impact of human resource (HR) practices on organizational performance
Authors: Rana Muhammad Habib , Malik Muhammad Shaukat 
Published: May 2017

PurposeThe purpose of this paper is to establish the impact of human resource (HR) practices on organizational performance and moderating effect of Islamic principles on the impact in Pakistani business organizations. It aims at finding efficacy of HR practices as well as the role of Islamic teachings in business.Design/methodology/approachFive broad categories of HR practices: selection, training, compensation, performance appraisal and employee participation, have been taken as independent variables and their impact has been assessed on organizational performance: dependent variable, keeping the application of the Islamic principles as moderating variable. Data were collected from employees of mobile telecommunication service providers operating in Pakistan through a questionnaire based on a 5-point Likert scale and then analyzed in SPSS.FindingsHR practices, including selection, training, compensation, performance appraisal and employee participation, have been found to be significantly and positively related to organizational performance. Moderation by the application of Islamic principles was observed to be positive. Its magnitude generally displayed decreasing trend with an increase in level of application.Research limitations/implicationsMeasurement of Islamic work ethics and organizational performance has been unidirectional, gauged only on the basis of employees’ judgment. Inclusion of organizational and market data in future studies will add to the value of the outcome. Understudy business organizations grudgingly provided required information, in spite of personal connections and liaison, because of their organizational policies, commitments and limited concern with the research. Lists of employees were not shared with the researchers, which left only the option of convenient sampling. More reliable sampling techniques are recommended for future research on the subject. Moreover, the sampling frame was limited to the province of Punjab because of shortage of resources. Future research on the subject is suggested to have a broader base, including organizations interested to participate in the exercise of research.Practical implicationsOutcome of the study will provide useful guidelines to the business organizations by clarifying whether business is a religion-neutral affair or not. It is also expected to provide a line of thought for self-assessment and improvement. The concept of maximization of profit for a business organization can be evolved to a win–win arrangement by the maximization of benefit for all stakeholders. This is a logical and certain outcome once a business organization takes care of its employees, society, environment and, definitely, its shareholders.Originality/valueA few studies exist on human resource management in Islamic as well as Pakistani context; however, the role of the religion and its contribution toward organizational performance has not been amply crystallized. This is just an endeavor in hitherto less frequented direction.
Unveiling black-box of bank efficiency
Authors: Azad Abul Kalam , Kian-Teng Kwek , Talib Muzalwana Abdul 
Published: May 2017

Purpose
This paper aims to examine the efficiency of Islamic vs conventional banks in Malaysia by unveiling the traditional efficiency concept – black box – with a three-stage network structure of bank operations.

Design/methodology/approach
This paper applies data envelopment analysis (DEA) for examining bank efficiency. An adaptive three-step network DEA (NDEA) model is demonstrated for redefining the traditional black box of banking operations. Slack-based variable returns to scale approach is used. Data from all 43 commercial banks in Malaysia are examined over a six-year study period (2010-2015). Inputs and outputs of the model are selected based on CAMELS rating. Undesired output is also considered in time of examining bank efficiency in Malaysia.

Findings
The empirical results of this study signify that only a few banks in Malaysia have been performing well in converting deposits and equities into profit as well as minimizing loan loss provisions. Islamic banks in Malaysia have performed better both in production (converting deposits and equities into earning assets) and profitability (converting loans into net income). Conventional banks, however, have over scored in intermediation (converting earning assets into loans).

Originality/value
An adaptive NDEA approach proposed in this paper defines the core banking process instead of traditional approaches in examining bank efficiency based on individual functions (nodes in the network model). This approach has proven to provide better benchmark capacity.
The residence permit for third-country nationals who are victims of human trafficking
Authors: Pera Alessandra 
Published: May 2017

Purpose
The aim of the present study is to explore institutional design strategies that promote compliance by regulating peculiar sorts of agents, namely, human trafficking victims, starting from the point of view that institutions assume addressee virtue, but instead should consider the hypothesis of non-compliance or that the measures adopted reveal their inefficiency to satisfy the goals they were thought for, or that they are applied to obtain scopes, which are different from the ones they were conceived for.

Design/methodology/approach
Different methodological approaches, both deductive and inductive, are combined in the present paper, together with comparative and philosophical insights on national court decisions, scholarly writings, national and international entities’ official reports and statistics.

Findings
Because EU member states’ experts are discussing about common guidelines, policies and standards to manage migration fluxes and EU integration process, this study highlights some critical points arising from the specific condition of a peculiar human trafficking victim: a migrant.

Originality/value
The study offers insights into the possible answers in terms of awarding prize to and humanitarian protection of victims to fight human trafficking and smuggling in a constructive way, emphasising that these instruments (awarding and humanitarian) are not mutually exclusive and can be mixed together.
Linking earnings management practices and corporate governance system with the firms’ financial performance
Authors: Kumari Prity , Pattanayak Jamini Kanta 
Published: May 2017

Purpose
In the shadow of global financial crisis, practice of earnings management can be hazardous for the growth and development of an economy, especially for a developing economy like India. This empirical study is performed to analyse the presence of earnings management practices in Indian public and private commercial banking industry. This study also aims at developing a framework for the three-way relationship existing between the variables of corporate governance, earnings management practices and firm performance.

Design/methodology/approach
Data have been collected for a period of 11 financial years (2003-2013) from Prowess (Centre for Monitoring Indian Economy) 4.14 database. A bank-based accrual model has been used for calculating earnings management practices. OLS regression has been used for analysing degree of interdependence among variables of corporate governance, earnings management practices and financial performance.

Findings
The analysis supports the fact that there is the existence of income increasing earnings management practices in Indian commercial banks. It is also observed that corporate government practices (viz. board characteristics, audit practices and performance-based remuneration) basically work as restricting variables for earnings management practices. It is evident from the analysis that market-based firm performance variables (viz. PE ratio, yield and profit after tax) are significantly related to earnings management and corporate governance system.

Practical implications
The finding of this study will help in monitoring and controlling fraudulent earnings management practices existing in Indian commercial banks.

Originality/value
This study is the initial research about the presence of earnings management practices in Indian commercial banks.
Examining the practical viability of internationally recognised standards in preventing the movement of money for the purposes of terrorism
Authors: Gilmour Nicholas , Hicks Tristram , Dilloway Simon 
Published: May 2017

Purpose
The purpose of this paper is to examine – using crime script analysis – the practical effectiveness of internationally endorsed and universally recognised counter-terrorism financing (CTF) standards in preventing the movement of money for the purposes of terrorism. The paper does not seek to examine the originating circumstances of terrorist finances or how laundered value is assigned.

Design/methodology/approach
Preliminary evaluation focuses on the discrepancies between the practices of money laundering and terrorist financing. Following an introduction to crime scripts, internationally endorsed anti money laundering (AML)/CTF practices are discussed to identify the process used to trace, prevent and limit money laundering and terrorist financing. Several terrorist financing case studies are then aligned to the process of crime script analysis to determine whether existing AML/CTF practices are effective in preventing terrorist financing.

Findings
The AML model “Placement, layering, integration” is only relevant to CTF in the comparatively rare cases when the origin of the money is crime. This creates a false sense of security through over reliance on AML/CTF for CTF purposes. A crime script approach can be applied to terrorist finance, but it is currently hindered by insufficient reporting of low level financing of terrorists, their addresses and associates. Law enforcement make insufficient use of financial intelligence – as a routine practice – in their crime and terrorist investigations; they have not adopted parallel investigation as a routine approach and consequently remain largely unconnected with the AML/CTF regime.

Practical implications
Utilising terrorist financing case studies, this paper identifies that existing AML/CTF international standards and practices are not adequate for controlling the movement of funds for financing terrorism because of the lack of focus on a specific script that aligns to known terrorist finance methodologies. While the paper identifies that existing AML/CTF international standards are thorough, the process underpinning the financing of terrorism is too dissimilar to the process of money laundering, namely, placement, layering, and integration, to support practices associated with terrorism prevention and detection.

Originality/value
This paper provides an examination of the practicalities behind the countering of terrorist financing from a compliance and investigative perspective. The paper is of interest to those involved in policy, compliance and investigations associated with terrorist financing.
An assessment of adults’ views on white-collar crime
Authors: Dearden Thomas E. 
Published: May 2017

Purpose
This paper aims to update our understanding of the public’s opinion of white-collar crime and explains perceptions of white-collar crime using self-interest, political affiliation and in-group/out-group characteristics.

Design/methodology/approach
A state-wide phone survey of adults in North Carolina was conducted, and 421 adults responded. They provided their views of white-collar crime, the need for government intervention and whether they were more concerned about white-collar crime in the public or private sector.

Findings
In the survey, 74 per cent of the responders agreed or strongly agreed that white-collar crime is one of the leading problems in this decade, and 74 per cent of the responders suggested that it is not being adequately addressed by our legislators. Evidence suggests that individuals who are conservative, have high confidence in their economic circumstances or are demographically similar to stereotypical white-collar criminals perceive white-collar crime to be less of a problem than individuals without these characteristics.

Originality/value
This study shows that perceptions of the dangers of white-collar crime have increased since its inception. Additionally, this study extends our understanding about why certain demographics are more likely to care (and why high-ranking politicians are less likely to care) about white-collar crime.
Predicting fraudulent financial reporting using artificial neural network
Authors: Omar Normah , Johari Zulaikha ‘Amirah , Smith Malcolm 
Published: May 2017

Purpose
This paper aims to explore the effectiveness of an artificial neural network (ANN) in predicting fraudulent financial reporting in small market capitalization companies in Malaysia.

Design/methodology/approach
Based on the concepts of ANN, a mathematical model was developed to compare non-fraud and fraud companies selected from among small market capitalization companies in Malaysia; the fraud companies had already been charged by the Securities Commission for falsification of financial statements. Ten financial ratios are used as fraud risk indicators to predict fraudulent financial reporting using ANN.

Findings
The findings indicate that the proposed ANN methodology outperforms other statistical techniques widely used for predicting fraudulent financial reporting.

Originality/value
The study is one of few to adopt the ANN approach for the prediction of financial reporting fraud.