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Management, Accounting and Economics - Volume:11 Issue: 5, May 2024

International Journal of Management, Accounting and Economics
Volume:11 Issue: 5, May 2024

  • تاریخ انتشار: 1403/02/29
  • تعداد عناوین: 8
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  • Huzeyfe Aydoğan, Özlem Özer * Pages 491-504
    The aim of this study is to examine the effect of servant leadership on organisational trust and organisational citizenship behaviour. The population of the study consists of nurses who were employed in three private hospitals owned by a health group in Ankara, Turkey. A survey was applied to 266 nurses through face-to-face interview method, and the data were analysed using various statistical analyses. The results of the analyses showed that servant leadership accounted for 40.8% of the total variance in organisational trust, and the rise in nurses’ perceptions of servant leadership statistically improved their perceptions of organisational trust. Also, servant leadership was found to account for 34.6% of the total variance in organisational citizenship behaviour, and the rise in nurses’ perceptions of servant leadership statistically improved their perceptions of organisational citizenship behaviours. In conclusion, it appears that it is highly essential for leaders to adopt a servant leadership approach towards their employees in order to increase trust and citizenship behaviour in their organisations.
    Keywords: Nurse, organisational citizenship behaviour, organisational trust, Servant leadership
  • Steve Andele * Pages 505-519
    This study investigated the factors contributing to gender disparities in agricultural productivity, particularly within the context of Busia County, Kenya. Focusing on both endowment and structural effects, the study targeted a population of 149,675 smallholder crop farmers, from which a sample of 384 was derived using Cochran’s sample size formula. Employing a multistage sampling procedure, primary data was collected through structured questionnaires. The data was analyzed using Oaxaca–Blinder decomposition techniques. The results revealed that male endowment and structural advantage did not significantly contribute to the gender agricultural productivity gap. Conversely, female structural disadvantages were found to have a notable contribution on gender gap in agricultural productivity. These findings underscore the complex interplay between resource endowments, gender dynamics, and structural constraints in shaping agricultural productivity outcomes. By shedding light on these intricacies, the study offers valuable insights for policymakers and practitioners seeking to address gender inequalities in agriculture effectively in order to improve productivity.
    Keywords: Agriculture, Gender Gap, endowment, Productivity, Structural
  • Moses Kihiko *, Henry Yatich, Robert Obuba Pages 520-536
    Though a strong relationship is known to exist between innovation and performance, many companies are more inclined to falling back to generic strategies as a default strategy though ironically it is innovation strategies that both achieve a turn-around and register stellar performance. The purpose of this study was to conduct a comparative study of process innovation strategy’s influence on performance of Safaricom PLC and Equity Bank in Kenya. Such tools as descriptive and cross-sectional designs, likert and semantic differential scale was used with primary and secondary data collection instruments as well descriptive statistics and inferential statistics comprising of spearman rank correlation and multiple regression analysis were used and a fifty nine (59), which translates to 56% respond rate. Findings indicated a positive and insignificant effect between process innovation strategy and performance for both entities, with Equity Bank having a stronger correlation (β =0.1299, p < 0.05 and β =-0.003, p >0.05). Hence, one of the cardinal recommendation is the need for innovation to be entrenched in in all sectors of business, company and industry. Besides, companies must shift from use of generic strategies as default strategies and move to and be deliberate in the use of innovation strategies. Again, companies should detach innovation strategies from top management alone. Hence, companies should therefore create innovation-centric environments where it welcomes and harnesses all ideas and ideation from all staff including middle and junior staff.
    Keywords: Innovation, Process, strategy
  • Hossein Najjarpour *, Hossein Rezaei Dolatabadi, Majid Nili Ahmadabadi, Fariduddin Rezaei Dolatabadi Pages 537-561
    This research was conducted to design a model to influence the strategic orientation and management of export market orientation on export performance in business environment transformations. The method of this research is Grounded theory. For this purpose, the topic was investigated by interviewing experts who were selected by a purposeful method of judgment from the managers and marketing experts of 52 sample exporting companies in Isfahan province in 2020. The validity of the interview questions was assessed with the Binominal test and the reliability was assessed with the Cronbach's alpha test. The research results indicate that; Strategic export orientation, export market orientation, and export performance are the three main pillars of exports in the trans formatives. To direct an effective export strategy in the current situation, six key factors of information systems strategy, customer-oriented engineering strategy, increasing innovation strategy, Competitive orientation strategy, learning orientation strategy, and cost control strategy must be included. Moreover, the results of the analysis aimed at extracting four components for export market orientation, including; Virtual marketing, distribution through capillary networks, video branding, and health brand led. Furthermore, the results of content analysis for export performance include 2 components financial and operational. Examining the export performance in transformations should be considered as the contribution of the article in the management of knowledge in the field.
    Keywords: business environment, export performance, Grounded theory Transformations
  • Veronica Kundy *, Kamini Shah Pages 562-580
    This paper gives empirical evidence from Tanzania on the influence of financing decisions on the performance of non-financial firms listed in the Dar Es Salaam Stock Exchange (DSE). The study used secondary data from 2007 to 2021. EViews software was used to perform the analysis in which descriptive statistics, correlation, and regression analysis were performed. Two leverage ratios were used to measure financing decisions, short-term debt to total assets (STDTA) and total debt to total assets (TDTA), and three accounting-based measures, return on assets (ROA), return on equity (ROE) and gross profit margin (GPM) as a proxy of firm performance. At the same time, firm size (FS) and sales growth (GR) were used as control variables. The findings based on descriptive statistics revealed that non-financial firms depend mainly on short-term debt for their investments. Also, the panel regression model results indicated that STDTA and TDTA negatively impact ROA. Similarly, TDTA was statistically significant with ROA. Moreover, STDTA and TDTA showed mixed results for ROE and GPM, with a significant negative and positive association with ROE, respectively. FS is reported to significantly impact firms' performance, while GR appears to impact ROA positively. The study concludes that the financing decisions of listed non-financial firms in Tanzania weakly influence the performance of firms. Researchers suggest that companies should make suitable financing decisions with attention to lower the cost of capital, enhancing financial stability, and maintaining firm performance.
    Keywords: Financing Decision, Influence, model, performance, Panel Regression, Tanzania
  • Siti Manira *, Lukman Effendy Pages 581-598
    In the face of the era of digital technological advancement, accounting students must prepare themselves and have competence in the field of accounting technology, even though this raises various concerns regarding the future of accountants and the possibility of them being replaced by AI. This research aims to examine the influence of technology knowledge and digital skills on the readiness of accounting students to face artificial intelligence technology. The data source used was primary data collected online through Google Forms using purposive sampling method. The population of this study sampled 286 respondents, namely active undergraduate accounting students in Indonesia. The research technique used is Structural Equation Modeling (SEM) based on the Partial Least Squares (PLS) analysis tool version 4.0. The results indicate that the variables of technology knowledge and digital skills have a positive and significant influence on the readiness of accounting students to face artificial intelligence technology in the era of digital technology disruption. Thus, this research indicates that accounting students in Indonesia will be more prepared to face technological advancements if supported by the understanding and digital skills possessed by these students.
    Keywords: Accounting Students, Artificial intelligence, Digital Skills, Industry 4.0, technology knowledge
  • Kazuhiro Ohnishi * Pages 599-610
    This paper investigates a duopoly game model in which two labor-managed firms compete in quantities. The game proceeds as follows. In the first stage, each labor-managed firm independently and simultaneously chooses the corporate social responsibility (CSR) level. In the second stage, each labor-managed firm independently and simultaneously chooses whether or not to offer the wage-rise contract policy (WRCP) as a strategic commitment device. If a labor-managed firm offers WRCP, it decides an output level and a wage premium rate. In addition, the labor-managed firm agrees to pay each employee a wage premium uniformly, provided that it actually produces more than the chosen output. At the end of the game, each labor-managed firm independently and simultaneously chooses an actual output. First, the paper examines the reaction functions of labor-managed firms in the model and shows that the reaction functions of labor-managed firms are upward-sloping. Next, this paper discusses the equilibrium of the model and shows that there is an equilibrium in which each labor-managed firm does not use CSR as a business strategy.
    Keywords: corporate social responsibility, Cournot model, labor-managed firm, Reaction function, wage-rise contract
  • Dickson Mdhlalose * Pages 611-638
    This study aims to comprehend the suitability of both traditional and modern motivational theories and managerial methods in non-Western nation’s former colonies of the West like African countries. This study employed an exploratory research strategy to deepen our comprehension of the subject. This study only used third-party sources for its data. The application of motivational theories and managerial techniques may be limited by cultural contexts. Social norms have shaped the formation and maintenance of organizations within society that have a particular structure and way of functioning. Western motivational theories do not work in non-Western nations because indigenous people are rooted in their own culture and find it difficult to accept and let go of a foreign culture. This study contributes to the body of knowledge by analysing the applicability of motivational theories and managerial methods in non-Western countries. According to this study, local and international organizations specifically Western multinational organizations manage and motivate their workforce in non-Western nations by fusing management techniques with Western notions of motivation.
    Keywords: Employees, Managerial Methods, Motivational Theories, Non-Western Countries, organization