International Journal of Management and Sustainability

The importance of women in 21st century rural Spain: Challenges and opportunities

Elena Bulmer, Magali Riera-Roca, Cristina del Prado- Higuera — Wed, 01 Jan 2025 00:00:00 -0600

The recent wave of urbanization has resulted in a significant increase in the number of people living in urban areas, surpassing those in rural areas. This concentration of people in cities promotes resource efficiency and economic growth. In Spain, 85% of the population live in urban (and peri-urban) areas, compared to 15% in rural areas. In recent times, the expression “España Vaciada” or “Empty Spain” has become popular to describe the depopulation problem in rural parts of the country. The objective of this qualitative study was to measure and analyze the opinions and perceptions that rural women have regarding the problems they are currently experiencing as well as their role as change agents in potentially promoting rural socio-economic resurgence both in the short and long term. We implemented a ten-question online survey using Google Forms from March 28th to May 13th, 2024. 216 women residing in towns and/or rural areas from 39 of the 50 provinces in Spain answered the survey. Most female interviewees affirmed that they played a very or fairly important role in rural areas, and most considered that their role would become more relevant in coming years. The depopulation problem was primarily caused by three main issues: a lack of employment, depopulation, and inadequate transportation. Although the role of women is a pillar for their communities, their numbers in rural Spain have been dwindling, and the territories have become, through time, more masculinized, thereby creating the imperative of creating socioeconomic opportunities for rural women to redress the resultant gender imbalance.

Management accounting information systems quality's impact on banking's excellent corporate governance and banking performance in Indonesia

Christine Dwi Karya Susilawati, Se Tin, Sinta Setiana, Tan Kwang En — Wed, 01 Jan 2025 00:00:00 -0600

This study aims to examine the impact of MAISQ on both GCG and banking performance within Indonesian banks. This research aims to address the low GCG practices in Indonesia compared to neighboring countries and investigate ways to enhance MAISQ in general, thereby enhancing Indonesian GCG and enhancing banking performance. Using SEM PLS, this research tested data gathered from 770 respondents from 260 Indonesian private banks. The respondents that make up the sample are marketing managers, accounting managers, and customer service representatives. This present study has analyzed the interrelationship amongst MAISQ and GCG on the performance of banking institutions. The present study finds that GCG has a significant positive effect on bank performance. Improved MAISQ leads to improved GCG practices for better banking performance. A satisfactory is fundamental in the practice of GCG for better banking performance. Thus, Indonesian banks are urged to enhance their management accounting systems toward improved governance and superior financial performance. Banks are encouraged to invest in sophisticated MAISQ toward better GCG practices. Policymakers are encouraged to encourage such a transition through regulations, incentives, and implementation of training programs to achieve the highest benefit from improved MAISQ.

A multidimensional analysis of environmental awareness: The moderating effect of institutional trust

Diogo Dantas, Sofia Gomes — Wed, 01 Jan 2025 00:00:00 -0600

The research aims to examine global environmental awareness and recognises the need to employ four behavioural dimensions (affective, cognitive, dispositional, and active) into a structured model. We also include trust in institutions to understand its moderating effect on individuals' behaviour. The study used a broad sample from the ISSP in 29 countries and 44,400 individuals between October 2019 and May 2023. The quantitative model was tested with SmartPLS 4. All the hypotheses were confirmed. The affective dimension of environmental awareness positively affects its cognitive dimension. Both the affective and cognitive dimensions have a positive influence on the dispositional dimension. The dispositional dimension positively influences its active dimension. Trust in institutions positively moderates the relationship between the dispositional and active dimensions. Our research demonstrated that each person simultaneously acts as a change agent based on their perception of personal responsibility and as a consumer, a concept that managers strive to comprehend. Previous research was validated by establishing a causal link between different dimensions of behavior. Managers must focus on integrating the factors that influence pro-environmental behaviour. Governments are essential in changing mentalities and turning dispositional attitudes into effectively active behaviours.

Do attitude towards behavior, subjective norms, and perceived control behavior matter on environmentally friendly plastic purchasing intention?

Yohan Wismantoro, MG Westri Kekalih Susilowati — Wed, 01 Jan 2025 00:00:00 -0600

This study investigates consumer buying intention in environmentally friendly plastic products by hypothesizing that buying intention in environmentally friendly plastic is influenced by attitudes towards behavior, subjective norms, and perceived behavioral control. The primary data used in this research was collected through a questionnaire approach using social media platforms such as Line, Instagram, WhatsApp, and Facebook. The total number of respondents was 114. This study used multiple regression analysis. The results show that attitudes towards behavior and perceived behavioral control positively influence intention in purchasing environmentally friendly plastic products, whereas subjective norms do not. Overall, attitudes towards behavior, subjective norms, and perceived behavioral control significantly influence environmentally friendly plastic purchasing intention. The practical implication is that concrete actions can be taken to use environmentally friendly plastic robustly, such as increasing knowledge of environmentally friendly plastic through various channels, especially social media. To make prices affordable, stakeholders must also develop environmentally friendly plastic with low production costs.

The effects of multiple job holding and employee well-being on primary job performance of public sector workers in the volta region of Ghana

William K Dzineku, T Van Niekerk, D Y Dzansi — Wed, 01 Jan 2025 00:00:00 -0600

The study investigates the impact of holding multiple jobs and employee well-being on primary job performance among public sector workers in Ghana. Multiple job holdings (MJH) are becoming more common among Ghana's public sector personnel, owing in part to economic concerns. However, this phenomenon has substantial consequences for such employees' well-being and primary job performance. To better understand the complexities of MJH and its influence on public sector personnel in Ghana's Volta Region, this study employs a variety of academic frameworks, including role balance theory (RBT) and job demand theory. In light of these theoretical frameworks, the study investigated many MJH-related variables, such as primary job performance, employee well-being, and drives. This study used a quantitative research method that included a cross-sectional survey design to investigate the impact of multiple job holdings (MJH) on public sector employees in Ghana's Volta Region. 1,198 public sector staff in the Volta Region completed a systematic questionnaire. The acquired data was transcribed, coded, and examined. The study's findings indicate that changes in employee well-being have a positive impact on primary job performance. Furthermore, the study observed that MJH significantly contributed to the prediction of changes in employee well-being. However, MJH had a statistically insignificant positive effect on primary job performance, implying that it may not improve primary job performance among public sector employees in this study.

Increasing online consumer satisfaction with logistics service quality: A study in Riau islands province, Indonesia

Inda Sukati, Tukino, Ronald Wangdra, Yvonne Wangdra — Wed, 01 Jan 2025 00:00:00 -0600

This study's primary goal was to assess the influence of logistics service quality (LSQ) on online consumer satisfaction (CS) in the Province of Riau Islands, Indonesia. The investigation addresses the various dimensions of LSQ, consisting of the personnel contact quality (PCQ), timeliness delivery quality (TDQ), order discrepancy handling quality (ODHQ), information quality (IQ), and order condition quality (OCQ). Research questionnaires were sent to 500 consumers in the Province of Riau Island, and 344 responses were valid. The investigations employed multiple regression, reliability, and validity tests. All variables–LSQ dimension and CS showed satisfactory reliability and validity. The finding showed that the LSQ dimensions, consisting of PCQ, TDQ, ODHQ, IS, and OCQ, have a significant impact on CS. This study underscores the criticality for logistics companies to enhance their LSQ, as it significantly influences CS and boosts their competitiveness. This research's approach to exploring logistics services in the e-commerce industry is expected to make significant contributions to logistics service and CS in a more comprehensive study.

Impact of branding strategies on service delivery within Mogadishu's commercial banks, Somalia

Abdikarim Hassan Khailey, Bashir Abdullahi Ibrahim — Mon, 06 Jan 2025 00:00:00 -0600

The study sought to establish the impact of branding strategies on service delivery within Mogadishu's commercial banks in Somalia. The study's target population was 15 commercial banks in Mogadishu. The unit of analysis was three marketing officers from the marketing department in each bank, giving a total of 45 respondents, and census was adopted. Information was gathered with the aid of a structured questionnaire whose validity and reliability had been determined beforehand. Data analysis was done through descriptive analysis, multiple linear regression, and correlation analyses. Brand association (p<0.05), brand awareness (p<0.05), brand positioning (p<0.05), and brand identity (p<0.05), were branding practices that had a significant effect on service delivery among commercial banks in Mogadishu, Somalia. Brand position and brand identity significantly influenced brand practices, while brand association and brand awareness also significantly affected brand practices. One can use brand awareness campaigns as a strategy to influence service delivery and competitively position brands within the marketplace.

Sustainability management control system and sustainability performances in Indonesia

Sigit Kurnianto, Bambang Tjahjadi — Mon, 06 Jan 2025 00:00:00 -0600

This study aims to determine the effect of the Sustainability Management Control System (SMCS) on improving Sustainable Performance (SP) or corporate sustainability performance. The study utilizes the data from 412 non-financial companies listed on the Indonesia Stock Exchange, covering the period from 2017-2021. Hypothesis testing was carried out with a least squares regression model strengthened by robustness tests. To support the results, a number of other studies were carried out, including panel data, sensitivity testing, and the coarsened exact matching approach. The results showed a positive correlation between SMCS and improving sustainability performance. This means that the better the implementation of SMCS in a company, the more its sustainability performance will improve. This indicates the important role of SMCS in supporting the improvement of corporate sustainability performance. The practical implication of this research is to provide insight for executives, policymakers, and stakeholders to encourage the implementation of SMCS to achieve the success of sustainable development. In terms of theoretical contribution, this research elucidates the relationship between SMCS and sustainability performance, highlighting that SMCS is a development of the Management Control Systems (MCS) concept, incorporating new metrics. Overall, this research is useful for understanding the effectiveness of SMCS in improving corporate sustainability performance.

Determinants of sustainable growth of commercial banks: Does lending growth matter?

Mon, 06 Jan 2025 00:00:00 -0600

This study addresses a crucial aspect of the banking sector, sustainable growth, which is vital for the long-term viability of banks yet has rarely been studied. This study examines the factors affecting the sustainable growth of commercial banks and whether lending growth matters. The study uses panel data regression method with the generalized least squares and generalized method of moments with secondary data from the entire population of all listed commercial banks in Indonesia for the years 2013-2022 with a total of 399 observations. The novelty of this research is to examine the determinants of sustainable growth of commercial banks in Indonesia, including the lending growth encompassing periods of prior, during, and post-pandemic COVID-19. The results show that previous sustainable growth significantly influenced current sustainable growth, banking performance, lending growth, and capital, whereas liquidity and inefficiency had negative impacts. Contrary to previous research, loan quality had an insignificant effect, which was due to the new relaxation policy by the Indonesian Financial Services Authority to lessen the pandemic COVID-19 impact until 2024. Banks and regulators should understand the determinants of sustainable growth and be mindful of the adequacy of loan loss provision expense since it is not as ample as prior to the relaxation policy period. Future research to expand to ASEAN countries is recommended since the loans-to-GDP ratio in Indonesia is quite low and to understand the effect of different relaxation policies by different regulators.

The impact of legal framework on cyberfraud perpetration in the South African banking industry

Oluwatoyin Esther Akinbowale, Mulatu Fekadu Zerihun, Polly Mashigo — Tue, 14 Jan 2025 00:00:00 -0600

This study examines the impact of legal framework on cyberfraud perpetration in the South African banking industry. The banking institution in South Africa is faced with the increasing rate of cyberfraud perpetration, which affects the performance of the banks, customer satisfaction, profitability, as well as banking reputation. This study combines the explanatory research approach, systematic literature review, and quantitative survey to investigate the impact of legal framework on cyberfraud perpetration in the South African banking industry. Initially, a total of 1579 literature were gathered from institution’s report and academic database using search engines. However, the application of the inclusion criteria screened the literature to 50. Furthermore, a quantitative survey involving the use of a structured questionnaire and expert sampling of key organisational staff saddled with the responsibility of cyberfraud mitigation was conducted across the 17 licensed banks in South Africa, and the outcome was analysed in the Statistical Package for Social Sciences (SPSS) 2022 environment. The outcome of the review indicated the presence of legal frameworks, yet with an increasing rate of cyberfraud perpetration. Both the outcome of the review and survey criticised the non-stringent nature of the cyber laws and the non-implementation of some of its provisions.

How sustainability reporting affects equity capital costs: Sustainability assurance and assurance providers as moderating variables

Hamidah Hamidah, Zahroh Naimah — Wed, 15 Jan 2025 00:00:00 -0600

This research provides empirical evidence on how sustainability reporting is associated with reduced equity capital costs, in particular moderating the role of sustainability assurance and Big Four accounting firms. Drawing from the database of listed companies on the Indonesia Stock Exchange, this research will employ Ordinary Least Square (OLS) regression with robust standard errors in testing the hypotheses. The findings indicate a significant negative relationship between sustainability reporting and the cost of equity capital, with sustainability assurance and Big Four firm involvement amplifying this effect. However, it should be noted that the sample size in this study is quite small, and adoption of the Global Reporting Initiative (GRI) G4 standard has been very recent, so generalizations should not be drawn from this study. The findings indicate that, beyond securing credible assurance, the quality of sustainability reports plays a crucial role in enhancing the credibility of financial reporting. This research is one of the first attempts to examine these relationships within the context of a developing country, Indonesia.

Exploring the impact of user-generated content and tourist satisfaction on destination loyalty in China’s ethnic tourism: The moderating role of cultural intelligence

Xiaoxu Huang, Shankar Chelliah — Mon, 20 Jan 2025 00:00:00 -0600

This study explores the impact of user-generated content (UGC) and tourist satisfaction on destination loyalty in ethnic tourism through the theory of planned behavior (TPB) and examines the moderating role of cultural intelligence in this process. Ethnic tourism attracts tourists seeking cultural diversity and authenticity through its unique customs and traditions. The surge of UGC on social media is altering and reshaping tourist behavior, posing new challenges for ethnic tourism destinations in fostering loyalty. This quantitative study collected data from a survey of 328 tourists who had visited ethnic tourism destinations. The results show that UGC and tourist satisfaction positively impact destination loyalty, with the latter having a more significant effect. Additionally, UGC positively affects tourist satisfaction, which underscores the impact of social factors on individual perceptions and evaluations when consuming tourism products that cannot be experienced in advance and are characterized by uncertainty. The study also shows that cultural intelligence has a positive moderating effect on the relationship between tourist satisfaction and destination loyalty. This shows how important it is to have cultural intelligence when dealing with cultural shock. This study deepens the comprehension of destination loyalty and offers valuable insights into the sustainable development of ethnic tourism.

Stressors, religiosity, and job performance: The lenses of conservation of resource theory and attachment theory

Lina Lina — Wed, 22 Jan 2025 00:00:00 -0600

This research aims to examine the influence of challenge stressors on job performance and to empirically prove intrinsic and extrinsic religiosity as a moderating variable in the influence of challenge stressors on job performance. Data was collected using a questionnaire survey method. One hundred fifty-three respondents from various organizations in Indonesia participated in this study. Data analysis uses variance-based structural equation modeling. This study successfully proves a new moderator, extrinsic religiosity in the relationship between challenge stressors and job performance. This finding is grounded in attachment theory particularly the anxious attachment style. The study supports the following hypotheses: Challenging stressors improve work performance and external religiosity increases this impact whereas intrinsic religiosity decreases it. The study’s result can help company management to understand the impact of challenge stressors on job performance. In addition, management can also understand the important role of intrinsic and extrinsic religiosity in this relationship.

The relationship between management accounting implementation and business performance of Vietnamese small and medium enterprises

Ha Dao Ngoc, Van Anh Pham Thi, Tung Nguyen Dao, Lam Cao Khanh — Mon, 24 Feb 2025 00:00:00 -0600

The study examines the relationship between management accounting implementation and the business performance of Vietnamese small and medium enterprises. The quantitative study analyzed data collected from 259 Vietnamese small and medium enterprises using a convenient non-probability sampling method. Based on the evaluation of relevant domestic and foreign research, a model and research hypotheses are put forward to investigate the impact of management accounting applications on performance. Experts’ opinions guided the design and editing of the questionnaire, and we assessed its reliability using Cronbach’s alpha coefficient. The convergent and discriminant validity of the scales were evaluated by Exploratory Factor Analysis. Regression analysis using SPSS software to evaluate influence between factors in the proposed model. Analysis results show that management accounting implementation is positively influenced by business size, managers' awareness, level of competition, and accountants' competencies; implementation investment costs have a negative impact. Competitive pressure is the most influential factor motivating business managers to apply management accounting to their businesses to improve business efficiency. Business size significantly influences the application of management accounting, with small and medium-sized business models having the slightest impact. The implementation of management accounting positively affects performance. Therefore, the research provides evidence about current management accounting and enterprise business performance. The research has practical value for managers in expanding the application of management accounting in small and medium enterprises.

A proposed model for managing investment in sports tourism and its impact on sustainable development in Saudi Arabia

Mon, 10 Mar 2025 00:00:00 -0500

To develop a framework for managing investments in the sports tourism industry and to explore how these investments contribute to achieving sustainable development goals in Saudi Arabia. It employs both inductive and descriptive approaches, incorporating theoretical analysis, critical reviews, and quantitative surveys. The findings indicate that investing in sports activities offers numerous significant benefits and positively impacts the economic appeal and future potential of the industry. This, in turn, can facilitate progress in the three pillars of sustainability: economic, social, and environmental dimensions. The study concludes with recommendations, the most important of which is the need for collaboration and integration across all sectors concerning financial aspects and incentives to attract investors. Additionally, it emphasizes the importance of staying attuned to emerging opportunities to maximize advantages in the industry. Furthermore, there is an urgent need to align with legislative advancements by adapting investment regulations in the sports sector to fit the Saudi context and by addressing any barriers that could obstruct these investments. These actions will help achieve the expected returns from the sports tourism industry.

Digital marketing in active sports tourism: Enhancing the quality of services for tourism companies in the hail region

Wed, 12 Mar 2025 00:00:00 -0500

The primary objective of this study was to determine the role of digital marketing strategy in increasing tourism companies’ services regarding active sports tourism. Data was collected through 307 questionnaires filled out by managers and employees in the Hail region of the Kingdom of Saudi Arabia. The results showed that digital marketing improves service quality. However, there are serious issues related to customer awareness and customer satisfaction or dissatisfaction. It was also found that there are some major barriers to the successful implementation of digital marketing, including low awareness of the need for digital marketing, insufficient funding by sponsors and promoters, and lack of adequate training in the use of marketing tools. The study indicates that more qualitative studies in future studies are still needed in other areas, including evaluating consumer responses to digital marketing campaigns, enhancing the use of technology in customer satisfaction, and evaluating different types of media to win consumers. Developing a dedicated digital platform for sports tourism can help attract a niche market of active tourists by offering tailored content and experiences. Providing employees with adequate training in digital marketing tools and techniques is essential to overcome skill gaps.

Navigating the path to sustainable supply chains: A quantitative study of barriers and enablers in South African listed companies

Ahmed I Kato, Ntise H Manchidi — Wed, 19 Mar 2025 00:00:00 -0500

Recently, large corporations have faced mounting pressure to adopt manufacturing and operational practices that prioritize environmental responsibility and societal needs, paving the way for a sustainable future. Implementing sustainable supply chain management (SSCM) practices can enhance business sustainability and provide a competitive edge as companies are increasingly accountable for the environmental and social impacts. This study aims to evaluate the enablers and barriers of SSCM implementation in South Africa's listed companies. We analyzed panel data obtained from 46 premier listed firms on the Johannesburg Stock Exchange (JSE) employing a quantitative methodology alongside structural equation modelling. This research analyzes various factors influencing supply chains including government policy, stakeholder engagement, ethical sourcing, collaborative partnerships and the role of digitalization. The research findings underscore specific barriers, including market volatility, fluctuations in energy prices and escalating labour costs. In addition, the study identifies facilitators, particularly the growing demand for enhanced digitalization within procurement practices in public sector supply chain management. The findings suggest a growing imperative for private enterprises and governmental bodies to advocate for sustainable practices within the sector. Additionally, they underscore the distinct challenges faced by JSE-listed companies in the implementation of SSCM.

The dynamics between technological support, work-life balance, and Islamic leaders’ productivity in Indonesia

Siradjuddin, Akhmad Jafar, Alim Syariati, Monparath Charatwattananich — Wed, 19 Mar 2025 00:00:00 -0500

This study examines the dynamic between technological support, work-life balance, and Islamic leaders productivity in Indonesia. Productivity is a core expectation in religious teachings and governmental policies, yet many nations with Islamic identities face challenges in achieving high workplace productivity. The widespread issue of mismanagement in Muslim-majority countries contrasts sharply with Islamic principles, which advocate for efficiency and excellence. This study explores how technology can enhance the work-life balance of Muslim leaders and, consequently, improve their productivity. The study uses Partial Least Squares Structural Equation Modeling (PLS-SEM) and an exploratory approach to look at 256 responses from business leaders in Indonesia who say they are Muslim. The findings support the hypothesis that strategic use of technology can positively influence productivity by mediating the balance between professional and personal responsibilities. Additionally, self-efficacy is examined as a moderating factor in the relationship between technological support and work-life balance, with results aligning with this proposition. The study highlights how Muslim leaders can leverage technology to manage their companies effectively while fulfilling religious obligations and maintaining household duties. However, the research also cautions against over-reliance on technology, as its potential negative impacts could threaten the delicate balance between work and personal life. Thus, thoughtful technological integration is essential to fostering sustainable productivity for Muslim leaders in the workplace management and personal needs.