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Andreas Mueller, Luca Sensini
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n3p117

This paper intends to analyze the determinants of hotel SMEs' capital structure, using the theoretical reference framework and the main indicators suggested by the Trade-off and the Pecking Order theories. The financial information was collected from the AIDA database and concerned a sample of 145 Italian hotel SMEs. To evaluate the capital structure, we used a set of dependent (Total Debt, Long Term Debt and Short-Term Debt) and independent (Profitability, Assets Tangibility, Growth, Size and Age) variables consolidated in the literature. After testing the least-squares model (POLS) and the fixed effects model (FEM), we chose to use the FEM model for our analysis, as it had a greater explanatory capacity. The results showed that the variables considered have a different weight in explaining hotel companies' capital structure. In particular, profitability, assets tangibility and size were the most significant variables, while the growth and age showed less relevance.
Silvia Bellini, Simone Aiolfi, Maria Grazia Cardinali
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n3p101

The World Health Organization (WHO) suggests people to eat at least five portion of fruits and vegetables a day, but the level of consumption of this category is far from been reached. Considering that the majority of food purchases occurs in grocery context, increasingly in e-commerce channels, understanding how retailers could improve food choice, both in physical and digital stores, is paramount to healthier living. This paper aims to understand which are the most effective retail marketing’ levers in stimulating impulse buying in fruits and vegetables category, therefore in promoting healthier shopping behavior. Since fruit and vegetable is known for its healthy vocation and its role in differentiating and enhancing the perceived image of retailers, this category is the ideal place to host nutritional marketing initiatives. We used a quantitative survey method to explore shoppers’ behaviour in an online setting, focusing on fruit and vegetables’ category. Respondents were exposed to nine marketing stimuli, according to different communication contents (price versus non price). All the data was considered for linear regression analysis. Our results show that the pre-shopping preparation has an effect on purchasing behaviour, limiting its impulsiveness. Furthermore, price levers and communication levers influence the intention to buy impulse in the online channel, with the latter more effective than the other ones. Therefore, as this process takes place in the digital context, marketing efforts need to focus on dimensions that increase the propensity to make impulse purchases online: communicative and price stimuli.
Ying Zhu, QiQi Xu
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n3p36

In recent years, as globalized R&D activities have been launched on a large scale, more and more scholars have started to study overseas investment activities, but most of the research perspectives only focus on overseas investment entry methods, investment motives, and less on the study of reverse technology spillover of overseas R&D investment and the relationship with parent company innovation performance. Unlike overseas investment, overseas R&D investment is based on the knowledge base view, which considers knowledge as an important resource for enterprises, and tacit knowledge that is not easily understood and difficult to be expressed plays a key role in creating competitive advantage for enterprises. The dissemination of tacit knowledge is based on face-to-face interactions between individuals or organizations, and overseas R&D allows R&D activities to be geographically close to overseas markets and host country environments, thus enabling the transfer of home country knowledge and the acquisition of local knowledge. This study focuses on the motivation of overseas R&D investment, reverse technology spillover and relationship with parent company performance, and discusses future research directions.
Ali Mustafa Magablih, Ahmad Farhan Alshira’H
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n3p84

The study aimed to figure out the effectiveness of the internal control system on the reduction of fraud in the Jordanian public insurance companies. To achieve the objectives of the study, a questionnaire was prepared and the descriptive analytical approach was adopted. The study population consisted of all the employees in te Jordanian public insurance companies under the titles (Manager / Deputy Manager, Department Manager, Head of Department, and Auditor). The study sample consisted of 168 male and female employees, and the data were analyzed using the (SPSS2) to achieve the objectives of the study. The study concluded that there is a statistically significant impact at sig. (α≤0.05) for the dimensions of the effectiveness of the internal control system to reduce fraud. The study recommended the need that the companies stress on acquiring the skills of successful interaction skills by the employees.
Mark Wever
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n3p58

In the face of growing competitive pressure and the dilemma of revenue-cuts due to the Corona lock-down airlines have to question their marketing activities. Frequent Flyer Programs (FFP) of German airlines have to date been an important element of customer relationship marketing in the brand-airlines segment, but recently have been cut back due to doubts on their profitability. The study refers to a comprehensive review of empirical studies in FFP to classify design characteristics of international programs. Referring to this classification it analyses the design framework of Germany’s predominant Frequent Flyer program (Miles & More) in the form of a case study, and compares the approach to international standards. Five insider expert interviews are conducted to evaluate the effectiveness of the concept and derive development options to secure the sustainable effectiveness of the program in a changing aviation market. The study finds some adaptations to Miles & More indispensable to make the program future-proof. A comprehensive and convincing framework comprising status, monetary and service rewards is essential to ensure consumer attractiveness and continuity. The partner network has to be expanded globally to ensure the programs international attraction. Bonuses have to be amended to particularly address frequent and international flyers Considering this advice, Miles & More can become an important building block in a post-Corona airline marketing setup.
Angela Dettori, Michela Floris
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n3p41

This paper presents a bibliometric analysis of the academic studies focused on technology in social entrepreneurship, published from 1990 to 2019 and indexed in WoS database. Quantitative evidence supports the idea that this topic has gained increasing attention of scholars, especially recently. However, there are rooms for further studies oriented to analyse social enterprises’ ability to adopt technologies to be sustainable and competitive in a hyper-turbulent market in which technology represents a key component. The descriptive statistical analysis identifies the most prolific authors, journals, countries and institutions that have contributed to the development of this topic; and the citation trends reveal a significant consolidation of this field of research that reflects the development of other theories regarding the role that technology has in social entrepreneurship.
Saud Saleh Abu Tayeh
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n3p1

The research aimed to identify the role of job enrichment with dimensions (diversity of skills, autonomy, and feedback), on job performance of the administrative employees at Aqaba Jordan customs. The study population consisted of all 213 administrative employees. The researcher applied the descriptive- analytical approach, where questionnaire forms were distributed to a random sample of 138 employees, while131 forms were responded by a response rate of 94.9%. SPSS was applied to analyze data. The study concluded that there was a positive significant relationship between the dimensions of job enrichment and job performance of employees at Aqaba Jordan Customs, which confirms the need to pay more attention to this administrative approach in order to improve the level of job performance of employees in organizations in general.
Husam Alfahl
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n3p22

This study aims to explore the usage trends of blockchain technology in the G20 countries, with a particular focus on Saudi Arabia. As an emerging technology, blockchain is already being widely used in a number of industries including in the financial and supply chain sectors. For the purpose of this research, a questionnaire was developed to explore the adoption trends of blockchain technology in Saudi organizations. Saudi Arabia was chosen to be the case study for the research topic, as it is one of the largest oil producers in the world and holds the presidency of the G20 in 2020. The results of the study showed that some organizations in Saudi do not currently intend to implement blockchain technology and there is a lack of knowledge in some industries about this technology. Some of the obstacles preventing blockchain technology adoption were also identified.
Bader Alharbi, Abdullah Alharbi
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n3p11

Purpose: The aim is to review the literature and present some of the academic contributions researchers have made in the study, development and practice of corporate governance (CG) in Saudi Arabia. Design/Methodology: We conducted a guided words search on electronic databases using “corporate governance in Saudi Arabia” as the search words. The scope of the study was restricted to the needed materials and information contained in refereed journals from 1965 to 2018 and held in the ABI/INFORM Global, Emerald databases and a few other internationally recognized electronic databases. The papers were first sorted into areas of possible CG application. They are finally analyzed and then synthesized. Findings: That six broad areas have been examined in relation to CG structures and development; they include: company financial performance, corporate social responsibilities, earnings management, corporate voluntary disclosures, financial structure and the role of CG in times of financial crisis. The papers are skewed in favour of, CG and company financial performance at the expense of other areas. CG has evolved, even though, the country’s institutional environment may not be too close to those of OECD nations, but the establishment of the new 2006 CG code is a positive addition to the business culture. Nevertheless, there are still other outstanding CG issues identified by scholars and practitioners that are not in conformity with international best CG practices. Research limitations/implications: The study’s analysis was restricted to between 1965 and 2018, and papers from some and not all electronic data bases were used. Originality/value: The paper provides a comprehensive review and analysis CG development and practice in an emerging economy where greater importance is usually attached to informal relationships and other considerations than formal CG mechanisms.
Eva Cerioni
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n2p96

During the years, different authors underline the role of CSR communication as an instrument of transparency towards the stakeholders of each company. In the scenario emerge the importance of stakeholder engagement for estabilish between company and stakeholders “proactive and ongoing dialogue”, trough Internet and it’s tools as a facilitator of corporate communicative action. With the aim of communicating with the stakeholders, companies can implement different methods of engagement. Operating in different sectors many time it is an additional variable that influences the practice of CSR communication, will it be the same for the stakeholder engagement methods adopted? This contribution analyses, through a content analysis, all the stakeholder engagement tools used by the 316 companies listed in DJSI on their institutional websites. The DJSI companies are strongly motivated to commit in economic, social and environmental terms and belonging to 24 different sectors thus allowing to carry out inter-sectoral analyzes. There are two main results: prevailing use of one-way communication tools regardless of the sector of the company and a widespread choice to use social media as the main two-way communication tool. If the sector of belonging, in other study has turned out to be an influential variable, the same cannot be said in relation to stakeholder engagement tools. This study has three main limitations: data change speed, language and method. In the future, understanding the expectations and needs of stakeholders related to CSR communication could be intersting to analyse.
Rachael Wambui, Stephen Muathe
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n2p82

In the contemporary business context, the firm’s attractiveness and growth potential are demonstrated by its performance among other factors. Research has shown that women owned enterprises that utilize networking avenues to advance their businesses results in significant firm performance. Thus the objectives for the study were to discuss the key constructs of entrepreneurial networking and performance of women owned enterprises, to review theories that link entrepreneurial networking and performance, to recommend a conceptual framework that guides future studies on the highlighted knowledge gaps, and to recommend a methodological framework for future study. The study was anchored on Resource Based View, Dynamic Capability Theory, Social Capital, and Structural hole theory. The study was a desktop review of global theories related to entrepreneurial networking and performance in of women owned enterprises. Further, the empirical review was based on cross-sectional studies that explored entrepreneurial networking and performance of women owned enterprises. The studies reviewed were mainly conducted in the last ten years in developing nations in Africa and other parts of the world. The limitation of this study is that it only provides secondary data on existing studies on entrepreneurial networking and the performance of women owned enterprises. The findings indicated that these studies were convergent on the direct relationship between entrepreneurial networks and performance. A conceptual gap identified was the lack of moderating and mediating variables. The study recommended that future studies should incorporate, dynamic capabilities as a mediating variable and the business operating environment as moderating variable. Such studies should adopt explanatory non-experimental and descriptive research designs in collecting primary data which is crucial for filling the knowledge gaps identified in this study. Finally, a constructionist approach is proposed since the study seeks to add knowledge in the women entrepreneurship realm.
Baocheng Wang, Feng Yu, Mengting Zhang
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n2p75

With the rapid development of High-speed Railway worldwide, particularly in China, its economic effect is increasingly prominent. In this paper, we claimed that the distance to HSR station rather than HSR connection affects its economic influence by examining the panel data of 333 prefectures during 1999-2013 in China. It is shown that cities would receive positive and significant economic gains if the distance between cities administrative center and the nearest HSR station is less than 10km. To address the potential endogenous problem, a least cost spanning tree network IV strategy based on Faber (2014) is adopted and further confirmed the robustness. Our finding provides scientific evidence of HSR station's location planning and is promising to optimize HSR's structural layout.
Evita Allodi, Enrico M. Bocchino, Gian P. Stella
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n2p65

The conceptualisation of the insurance culture and the identification of a standard measuring instrument are the first steps towards defining a literate consumer. Obviously knowledge, understood as the ability to understand and use concepts in a conscious way, is considered to be a key variable for measuring the levels of many conceptual definitions of literacy, so also for insurance literacy. The aim of our research is precisely to verify the validity and reliability of a questionnaire that is composed of 7 questions that can represent a tool for measuring the level of insurance knowledge of consumers. The questions investigate the mere knowledge of insurance definitions and concepts, without going into too much detail about specific types of policies. To pursue this goal, a factor analysis has been conducted through a sample that is composed of 274 Italian respondents. The results show that those items are able to measure the basic insurance knowledge of a consumer.
Lucong Wang, Jingchao Dai
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n2p54

As a tool of communication and a carrier of information, language learning needs to pay the price and cost, language ability is also a form of human capital, which has an impact on income and employment. In order to found the economics effects of language ability, we studied relationship between language ability and income using China Family Panel Studies (CFPS) data from 2010 to 2016. We found that improvement of both Mandarin proficiency and English proficiency can significantly promote the total income and wage income. Considering the missing variables in the model and the endogeneity problem of reverse causality, instrumental variables were used to deal with the endogeneity problem, and the income effect of language ability still existed. From the perspective of the influence mechanism, social capital is an important channel through which language ability affects the total income of employees.
Abdullah Mohammed Aldakhil
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n2p46

Many scholars have explored the Knowledge Integration (KI) with the improvement of firm’s performance. However, there is still scarcity of the literature available on integrating the knowledge and exploring process improvement of the firms, specifically the manufacturing firms operating in an emerging economy (Kingdom of Saudi Arabia KSA). The available literature focused on investigating and defining knowledge integration conceptually and ignored the need to investigate the knowledge integration. Therefore, this paper provides the guidelines for researchers, practitioners as well as policy makers about the integration of knowledge and its impact on process improvement. The paper explores a comprehensive understanding of knowledge integration with some motivational factors – Employee Empowerment and Recognition and Rewards. The paper provides significant contributions to Saudi-Manufacturing firms. The paper first, explores the literature that the manufacturing firms should understand before implementing the knowledge integration capabilities in their businesses. Second, it provides a successful framework for the Saudi-Manufacturing firms. Hypotheses are developed on the relationships among the KI (internal integration as well as external integration) and process improvement. The data is collected through a survey questionnaire from senior managers working in in Saudi Manufacturing firms and is analysed by using Structural Equation Modelling (SEM). The results have revealed that the firms implementing knowledge integration in their processes from supplier to customers are performing exceptionally well as compared to the other firms.
Ateyah Mohammad Alawneh
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n2p30

The study aims to build a model of government spending in Jordan using ARDL analysis through the use of an E-views program by determining the relationships between government spending and variables, such as the gross domestic product (GDP), government revenues, economic openness (OP), inflation rate, unemployment, population growth rate, and public debt. The statistical analysis showed a significant positive relationship between government spending and (GDP) and government revenues. It revealed significant positive relationships between government spending and) OP (and inflation. It found the statistically significant negative effect of the unemployment rate and the population growth rate on government spending. A negative relationship was found between government spending lag (1) and current government spending. Public debt was found to have a positive but not statistically significant effect on government spending. The relationships between the dependent variable and independent variables of government spending were consistent with unrestricted ARDL analysis in the long term. The analysis showed a statistically significant positive relationship between government spending and GDP at a short-term level but a statistically significant negative relationship between government spending and independent variables, such as population growth rate, inflation rate, and unemployment rate at a short-term level. One of the most important recommendations of the study was working to increase government spending in a way that is compatible with the increasing population growth. The study recommends government intervention to bring in more revenue through income-generating economic activities. Contribution / Originality: This will be one of the few studies to build a model of government spending using Autonomous Distributed Regression (ARDL). The study also provides a scientific addition in the field of financial and economic sciences from a scientific point of view through the use of different statistical methods using ARDL analysis on the long and short levels to assist the government in preparing the state's general budget. The study also helps the government to develop in the field of public finances and prepare an unconventional general budget.
Robinsar Jogi Yoshua Manullang, Siti Jahroh
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n2p21

Ecotourism is a nature tourism that focuses on a protected area or area that contributes to the welfare of the local community and conservation and education for the community. Meanwhile, as much as 98.9 percent of the forest area under its management rights is still controlled by corporations and capital owners. While the rest which is no more than 1.1 percent of the area of ​​forest management rights is controlled by the community. Enhancing the role of forest areas, especially conservation forests, needs to be done to improve the quality of life of communities around the buffer zones. The purpose of this study is to identify service quality factors that influence customer satisfaction and interest in ecotourism visits in Saporkren, and formulate ecotourism marketing strategies in Saporkren. This is done to increase the number of ecotourism visitors in Saporkren, which of course will provide increased income for the community and improve the quality of life of the Saporkren people. The population in this study were visitors from the Saporkren ecotourism. The sampling technique uses accidental sampling and purposive sampling. The selected respondents were tourists who were visiting Saporkren and were found by researchers and tourists who had visited Saporkren at least once in the past one year. Endogenous variables (Y) and (Z) in this study are consumer satisfaction and interest in return visits. Exogenous variables (X) in this study are tangibles, reliability, responsiveness, assurance, and empathy. The data processing technique used in this study is Structural Equation Modeling (SEM) with LISREL 8.7 software. Based on the results of the study, only three out of five service quality factors were identified that affected customer satisfaction, namely tangible, reliability, and assurance. And in this study, consumer satisfaction is proven to affect the interest in a repeat visit. After that, from the interviews and Focus Group Discussion (FGD), a strategy that could be implemented in ecotourism in Saporkren was formulated to explore potential tourism that could be exploited in addition to birdwatching for tangibles, and to train and certify tour guides in Saporkren for reliability and assurance.
Ramzi Belkacemi, Kamal Bouzinab, Andrew Papadopoulos
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n2p1

Boards’ diversity has been studied mainly through the prism of ethics, which translated into a focus on characteristics such as gender and ethnicity. However, when the goal is to explain organizational outcomes, the cognitive approach seems more pertinent. Thus, rooted in a resource dependency perspective, this paper investigates the potential impact of directors’ deep level diversity (functional and educational diversity) on innovation performance based on an international sample of 97 firms for a total of 1027 directors. The findings highlight the negative effect of functional diversity (measured by diversity in the sectors of expertise), and on the opposite, the positive impact of educational diversity (measured by diversity in the fields of study) on innovation performance. This study also shows that the environment in which organizations evolve, both at the internal and external level, is crucial when it comes to innovation performance. These results are robust in that they remain consistent after addressing some potential endogeneity issues and have critical implications for both the professional and academic world.
Stephen Lee
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n1p116

Reviewer Acknowledgements for International Journal of Business and Management, Vol. 16 No. 1, 20201
Mansour S. M. Lotayif
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n1p110

The current article addresses the leadership in higher education institutions (HEIs) with diversified cultures’ academics. It stresses the importance of leadership in academia by presenting a self-experience case in this perspective. The experience of 100 academics were utilized, via one-to-one interview, in this perspective in answer two research questions i.e. “how to deal appropriately with a much diversified work culture” and “how to exercise leadership traits in a diversified higher education context?
Fang Yuan Chen, Chang Yu Liu
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n1p100

With the rapid development of air transportation in recent years, the number of national entry and exit passengers has hit record highs. Facing the increasingly busy airport, an automated border control system (E-gate) has been developed to provide faster and more convenient services. This study adopts the perspective of perceived benefits to explore the willingness of passengers to continuously use the E-Gate. In this study, a total of 539 valid questionnaires are collected at the Taoyuan International Airport in Taiwan. The SPSS 24 and AMOS 22 software are used for statistical analysis, and the hypotheses are verified by Structural Equation Modeling (SEM). The results show that perceived ease of use, perceived usefulness, and convenience have positive and significant effects on air passengers’ continued use intention of E-gate, with convenience having the greatest impact, followed by perceived ease of use and perceived usefulness. The findings of this research can not only assist government agencies and airport operators in the development of better user-accepted immigration clearance systems, but can also provide insight into how to promote the new technology to potential users.
Roberto Bruni, Annarita Colamatteo, Evgenia Nekhoda
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n1p79

The world is living in a period of turbulence in terms of health and environmental emergencies, markets and societies complexity. Providing sustainable wellbeing and quality of life to population is a challenge for governments. Policy makers are searching for useful strategies to satisfying the needs of population, and forecasting problems for the future. Technology, use of data, international cooperation and networks are change-generating forces that cause effects on markets and societies and modify the design, production, and consumption of products and services. Companies manage the factors that stimulate the change, modifying or adapting their management and marketing approaches. The challenge of managing turbulence of societies and the relationship with internal and external stakeholders appears to be more difficult for governments. Including literature from sociology, geography, and business and management, a selection of multidisciplinary contributions is presented to explain the role of advanced marketing frameworks appliable by governments to overcome the complexity within territories caused by the change-generating forces. The paper presents the place marketing ‘value co-creation driven’ as a useful framework to manage the place value proposition by governments, using specific capabilities and a systemic approach.
Khleef A. Alkhawaldeh
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n1p92

This research paper attempts to reveal the level of innovation types in Jordanian services companies. It also investigates the relationship between the overall innovation and profitability in these services companies. Innovation types have been measured through a questionnaire distributed to the members of Securities Depository Center SDC - Public Shareholding Companies – Service Sector. Profitability has been measured through the mean of net profits after taxes for the two years 2018 and 2019. The research findings indicate that innovation types in these companies is slightly below the average level. The results of research also indicate that there is a statistically significant positive impact of overall innovation on profitability of Jordanian services companies. The research concludes that investment in innovation is a key pillar for profitability of business companies.
Salah Oraby
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n1p68

This research proposes a guide to implementation of time- driven activity -based costing (TDABC) in Saudi Electronic University (SEU) as an alternative to the traditional costing systems. It is worth mentioning that the cost accounting system should support mission and vision of the university by detecting any idle capacity and providing relevant information for rational decision-making as well as improving the quality of services provided to students and finally managing SEU’s resources efficiently and effectively. According to Saudi’s vision 2030, public universities in Saudi Arabia should act on both of revenue side and cost side. In the current costing system of SEU, there are no cost pools at colleges’ level, at academic departments’ level, at courses’ level, as well as at students’ level. Rather cost pools found at university’ level only. Therefore, the current costing system provides neither information on unit cost per student at any academic program nor information on the unused capacity at any resource centers. Despite the fact that TDABC theoretically overcomes the criticism to both traditional costing system that uses direct labor or machine hours as a cost driver and the traditional activity- based costing (ABC that uses many transactions cost drivers to allocate overhead costs to cost objects. The implementation of TDABC is still challenging particularly in universities by using the time as the primary cost driver for allocating resource costs to final cost objects in academic programs especially the human labor is considered the main resource in universities. The proposed guide to implementation TDABC provided SEU’s management information, including but not limited to, the average actual unit cost per student in each academic program either per semester, or per year, comparing actual fees students paid in each academic program to the actual average unit cost in each academic program to determine whether SEU covers all costs. In addition, comparing the average unit cost per student among all academic programs and investigating reasons of variations. The guide helps management determine the unused capacity in each resource center as well as preparing budgets of all resource centers accurately based on the actual used capacity.
Alessia Pisoni, Emanuele Aversa Aversa, Alberto Onetti
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n1p53

Failure is a crucial event that can occur at any time during the entrepreneurial/start-up process. Understanding what influences the failure or survival of new ventures is increasingly attracting the interest of scholars, practitioners, and policymakers, mainly because of the role that startups play in innovation. Studying failure events presents a series of challenges that scholars should bear in mind when approaching this topic, starting from the definition of terms to the lack of data to analyze such events. The literature on business failures is scattered among different fields of research and lacks a comprehensive framework. We address this gap performing a systematic literature review. 74 papers focusing on new ventures’ failure have been reviewed and analyzed to identify the main causes of failure. In doing so, we identify four main categories of causes of new venture failure. Namely, I) resources, with a specific focus on human and financial capital; II) strategic/managerial decisions; III) product-related aspects; and IV) contextual/environmental-related issues. By providing an up-to-date systematization of recently published contributions on the topic, we aim to provide practical implications for entrepreneurs/practitioners and future research directions to researchers in the field.
Maura Campra, Paolo Esposito, Valerio Brescia
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n1p35

COVID-19 caused a global pandemic in 2020 that completely revolutionized our way of life, consequently affecting the research area of business, management and accounting sector. The study by Donthu & Gustafsson (2020) had produced some significant elements on the effect of COVID-19 in the considered study area. Since that time, all states and universities have engaged academics in the search for solutions and future prospects related to COVID-19. In 2020 alone, 48,038 results can be identified on Scopus, of which however only 155 related to the sector under investigation. This research seeks to fill the gap by performing a bibliometric review of 155 business, management and accounting articles considering the effects of COVID-19. The study shows that the effect influenced all research areas of the sector, although only some present bilometric evidence with a global diffusion. Bibliometric analysis confirms the trend and studies introduced by Donthu & Gustafsson (2020). The main studies focus on transport, regulation, and the global economy's effect, considering both international trade and the redefinition of a series of services, including education. The changes in tourism, medical tourism, the business model in food administration, and new technologies related to teaching activities require more in-depth analysis and a major sharing of results.
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n1p19

Which factors determine the systematic risk of European banks? The issue is very important for regulators and decision-makers in financial markets. This study follows the Beaver, Kettler and Scholes (1970)’s pioneering approach, which estimates true betas of not-financial firms by correcting the observed market betas through the fundamental financial/accounting ratios that better explain the systematic risk. By extending this approach to commercial banks, the fundamental betas of a sample of more than 100 European banks in 2006-2015 period, are empirically estimated. The emerging findings show that size, diversification, derivatives, and TEXAS ratio increase the systematic risk of banks and that the risk weighting of assets, based on Basel framework, does not correctly catch the bank risks (as perceived by the market), since it influences negatively their beta. This evidence weakens the dominant belief among European supervisory institutions and governments that growing up through M&As is the panacea for European banks.
Alessandra Pagani, Sara Moggi, Alessandro Gaetano
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n1p8

Directive 2014/95/EU was released with the aim of improving the transparency, comparability and harmonization of non-financial reporting among European undertakings. However, the Directive is vague regarding both non-financial disclosure contents and the transposition of its provisions into national European laws, making it somewhat ambiguous. This issue has been underlined by scholars, who have found the comparison of non-financial disclosures challenging and have not seen a considerable improvement in the level of transparency. This is also mirrored in the assurance process, which remains underexplored. The present exploratory study analyses non-financial disclosure assurance in the Italian financial services sector. Content analysis of the level and features of assurance of non-financial disclosures published in 2020 was conducted. The results show that the ambiguity of the Directive also has consequences for assurance outcomes, which remain limited and strictly adhere to provisions provided by national practitioner associations.
Gbenga Ekundayo, Festus Odhigu
International Journal of Business and Management, Volume 16; doi:10.5539/ijbm.v16n1p1

The paper examined the extent of environmental accounting and its relationship with corporate sustainability with an ardent focus on controversies, contradictions, gaps and relationships with previous explorations. The researchers adopted an assiduous literature review approach on the diverse perspectives of investigators and scholars through probing into their conceptualizations, empiricism and theoretical underpinnings of industrialized nations, emerging economies and least developed countries. The analysis provides a comprehensive overview of recent studies on multiple dimensions of environmental accounting and their interrelationship with corporate sustainability. We observed that there was a broad gap on the issue of profitability, financial leverage, industry type and social and moral responsibility of environmental accounting. Additionally, we also discovered that the relationship between environmental accounting and corporate sustainability has not been effectively established in emerging economies. Premised on this intriguing findings, it was recommended that standard setters should yield to the incessant calls and proposals canvassed by renowned scholars for directives bordering on the establishment of International Financial Reporting Standards (IFRS) on environmental accounting (EA) in order to enhance corporate sustainability (CS).
Abdullah Yusri Al Khatib
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p177

This study focused on analyzing the internal and external determinants of dividends for an important sector in Jordan which is the real estate sector during 2014 - 2019. For that, dividends per share were considered as dependent variable. On the other hand, internal determinants were measured by current ratio, total assets turnover, fixed assets turnover, and working capital turnover. Also, external variables were measured by GDP growth rate, inflation consumer prices, and unemployment rate. After conducting the statistical analysis, there was an impact of working capital turnover on dividends per share at 1% significance level. The study inferred from that there was no impact of the rest of internal and external variables on the dividends per share. As a result from that, the study recommended real estate sector to focus on and analyze working capital turnover. Moreover, it recommended analyzing the changes in external and internal variables during the time to enhance the performance of real estate sector in Jordan.
Ismail Kintu, Yusuf Kiwala, Faizo Buyinza
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p169

The study sought to establish the core values which influence SME profitability in Uganda’s informal economy. By employing a qualitative approach, interviews from twenty-five respondents were conducted. Data were analyzed by coding and networks with the help of the Atlas.ti 8 tool. The study findings indicate that: whereas the accounting profession defines profitability to be return on assets (ROA), return on investment (ROI), and return on equity (ROE), entrepreneurs in Uganda’s informal economy do not understand these traditional profit measurement criteria. Instead, they understand sales and expenses. Besides, fairness, respect, responsibility, and cleanliness were established as core values that catalyze SME sales. It is important for the government through the private-sector foundation and traders’ association to continuously train these entrepreneurs about financial matters. Also, the accounting professionals through the regulatory body may establish a wing that can help these informal traders in financial matters, the way the Uganda law society is approaching to help out vulnerable people who cannot afford the services of expensive lawyers.
Paolo Calvosa
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p151

This paper examines the digital convergence process that led to the development of the smartphone sector and the dynamics of entry, exit and innovation over the industry life cycle. We have verified, by a historical-longitudinal study, if several empirical regularities that characterize the evolution of firms and industries over time have distinguished also an industry born from a sectoral convergence process. From the analysis it emerged that the evolution of market sales and of product innovation in the smartphone industry, as well as firms entry and exit dynamics, are consistent with the evolutionary model identified by technology management and industry life cycle studies. It has also been found that the convergence process has favored the entry and the survival of new entrants, compared to the incumbent firms, coming from the native converging sectors – that of Personal digital assistants and of Mobile (feature) phones – from which the smartphone industry originated.
Atm Jahiruddin, Mir Sohrab Hossain, Mehedi Hasan Md. Hefzur Rahman, Shahanaz Akter
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p122

This study investigates employees’ attitudes towards women managers in different types of organizations in the context of Bangladesh. Two groups of respondents – supervisors of the women managers and other employees who report to the women managers were selected for data collection through a multistage procedure. The study found that employees, on the whole, have an indifferent attitude towards women managers at the workplace. Among different aspects pertinent to women's leadership, the employees demonstrated a favorable attitude about the women managers’ knowledge and skill, while the employees feel that maternity and other feminine issues make women less desirable in the managerial positions. As the differences were investigated among the respondents of different demographic groups, significant differences were found among various groups based on gender, age, and sectors of employment. However, no significant difference was found among the employees based on their reporting relation with (supervisor and sub-ordinate) the women managers.
Adnan A. S. Al-Ali, Jarrah F. Al-Mansour
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p132

This paper aims to investigate the mediating role of knowledge management between organizational culture, structure, strategy, and employee and organisational performance. There is a significant research work on Knowledge Management (KM) globally; however, there is a dearth of research in contextualizing the concept in the Middle East. Therefore, adopting a multiple case-based approach, this paper conducted 478 surveys in five public organizations in Kuwait. The results suggested that KM could mediate the impact of organizational strategy and HRD structure. Surprisingly, organizational culture emerged as the only construct that remained uninfluenced by knowledge management practices. This research makes a vital contribution to the under-researched knowledge management concept in the region and the relevant cognitive understanding of social practice in relation to the HRD. It, therefore, proposes an integrative framework which specifies the conceptual linkages between organization characteristics and potential performance.
Olga Ferraro
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p41

The method adopted for pricing in an Initial Public Offering is a key issue in the studies on business valuation. In particular, various researches sought to verify which valuation methodologies are preferable in the context of an initial public offering. The review of the main literature shows that Discounted Cash Flow, Market Multiples, Dividend Discount Model and, even if just to some degree, Economic Value Added are the most popular methodologies in the valuation practice. The comparison among different valuation methods, proposed in the literature and variously applied in national and international practices, reveals the necessity to pay more attention to valuation mechanisms that drive the pricing of the shares to be listed. The topic is linked to the ever more pertinent debate on the use of different methods in professional practice: financial experts and analysts tend, in fact, to compare results according to different estimates.
Wen Hua
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p103

This paper makes a theoretical analysis of farmers' income and career choice under the two modes of traditional and cooperative management, demonstrates the "direct effect" and "indirect effect" of cooperative operation on farmers' income, and puts forward three influence mechanisms: (1) cooperative operation improves traditional agricultural operation through institutional advantages, making agricultural economy obtain Pareto improved income by operational efficiency; (2) cooperative operation can adjust the imbalance between supply and demand of skilled labor between agricultural and non-agricultural sectors, which makes agricultural economy obtain Pareto improvement income by optimizing the use of labor elements; (3) cooperative operation reduces the skill leverage of non-agricultural employment of labor force under the traditional agricultural management model by providing more career choices for labor force, and promotes the equal distribution of farmers' income. On this basis, this paper apply the 1995-2018 National Household Survey Data, using the continuous DID model to verify the mechanism of cooperative operation on farmers' income.
, Stefano Amelio, Daniele Grechi, Fragkoulis Papagiannis
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p1

By adopting mainly the “principal-agent theory”, the study analyses how non-profit organizations (NPOs) corporate governance structure could increase the trust of the donors and therefore affect their ability to receive donations from taxpayers. Starting from a literature review we concentrated our attention on the non-profit sector where NGOs represent the largest category. In Italy, starting from 2006, all NPOs could receive funding deriving from taxes paid by citizens when making tax returns with the so called ‘5 per thousand’ of the personal income tax. We analyzed the corporate governance disclosure practices of the first Italian 100 NPOs that received the highest donations from 5 per thousand. In particular, we elaborated a CGI index that includes governance and informativeness. This paper shows how an efficient and transparent corporate governance structure motivates the donors to donate 5 per thousand to NPOs that demonstrate good corporate governance. The findings suggest that taxpayers are inclined to allocate 5 per thousand to organizations where the information level, from a governance point of view, is high, easily available and clear about the purpose in the specified field of research.
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p78

Research on the management of expatriates and inpatriates’ international assignments within MNCs, such as tasks that include issues expatriates and inpatriates face in different environments. This study verified the challenges of managing expatriates and inpatriates within MNCs in an IHRM field. A qualitative semi-structured interview approach was used with 15 participants (professional engineer’s senior’s, juniors, and management staff, who held international assignments or worked in abroad positions within MNC (organisation A). The study results that expatriates and inpatriates management in cross-culture diversity allowed them to build their career aspirations. The study described cross-cultural career progression for expatriates and inpatriates management.
Pham Nguyen My Linh, Nguyen Thi Thu Huong, Nguyen Ngoc Ha, Nguyen Minh Hanh
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p62

Vietnam is getting deeper and wider in its intergation with international economy, especially after becoming official member of World Trade Organization. This affiliation has benefited Vietnamese enterprises in being treated fairly on worldwide playground. Recently, they have realized there are a lot of oppotunities foreign direct investment. They also cooperate in adjusting Vietnamese State’s conception of offshore funding. This article concentrates in analyzing the fact of foreign direct investment of Vietnamese businesses, points out its achievements, disadvantages and reasons for limits, thus, makes an offer for the promomtion of Vietnamese enterprises to invest abroad directly in the context of world economic integration.
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p93

Based on the data of China's listed banks from 2010 to 2018, this paper uses panel data model and threshold model to examine the impact of profitability on credit risk of commercial banks. The results show that: (1) After controlling the influence of bank size, the growth rate of net profit is negatively correlated with credit risk; (2) With the same growth rate of net profit, the larger the bank scale, the smaller the credit risk. At the same time, with the decrease of the growth rate of net profit, the influence of bank size on credit risk increases; (3) When the bank scale is large enough, the growth rate of net profit is positively correlated with the credit risk of the bank. This paper discusses the interaction between bank size and profitability and credit risk, which is of guiding significance to banks’ risk management.
, Talal M. Bataineh, Khaled M. Abo Aliqah
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p15

This study provides evidence on the effect of cash flows extracted from operating, investing, and financing activities attributed to the net profit, total assets or liabilities on the return per share for Jordan Islamic Bank, International Islamic Arab Bank, and Al-Rajhi Islamic Bank. The methodology is based on panel regression analyses of annual report data for Jordan listed Islamic Banks for the year from 2005 to 2019. The return on a stock plays an important role in investing and financing operations. Thus, the cash flows are weak in the short term and quickly increase in the long run. Results show a negative relationship between cash flow and return on a stock, except for cash flows from operating activities, which have a positive relationship with the return on a stock in the second and third models. The reason for this positive relationship is either the increase in operations from untapped money does not increase the size of assets or liabilities or the decrease in operations leads to an increase in profits and thus an increase in the return on the stock. This association indicates moderation in maintaining the amount of cash. Any risk facing the bank from withdrawals or financing operations is covered without affecting the size of the bank’s profits until the turnout by investors increases and the profit increases.
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p25

In March 2018, the ECB published “Addendum to the ECB Guidance to banks on non-performing loans: supervisory expectations for prudential provisioning of non-performing exposures” in which it required non-performing loans originated after 1 April 2018 to be fully written down after 7 years, with unsecured loans to be written offer after only 2 years. In practice, this approach implies the use of a null value: i) after seven years for secured non-performing loans and ii) after two years for unsecured loans, with an accounting provision for an equivalent amount. European Banking Authority (EBA) statistics for 2019 show that provisions for non-performing loans in Europe were 44.9% (Note 1), corresponding to an NPL valuation of 55.1%, which is higher than the implicit value in the prudential provisions recommended by the ECB. The ECB's new guidelines on provision levels and the implicit value of such provisions creates serious doubt about banks' estimated fair values of NPLs, as per what they book in their accounts. This article aims to use the disclosures provided by listed Italian banks in their notes to the accounts from 2009 to 2019 to determine if the fair value for NPLs, as divided between the secured part and the unsecured part, is value relevant and the amount of any discount/premium applied by the financial market compared to the actual fair value that is booked. The results highlight the excessively prudential nature of completely writing off non-performing loans and justify a review of the approach adopted by the European Council and Parliament in August 2019 (and subsequently adopted by the European Central Bank) in which unsecured NPLs should be fully written off after 3 years (compared to 2 years before), NPLs secured by real estate after 9 years (compared to 7 years before) and NPLs secured by non-real estate guarantees after 7 years (confirming the previous approach) for all loans originated after 26 April 2019.
, Bula Hannah, Wanyoike Rosemarie
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p51

Empirical literature reveals that organizational culture has a pervading influence on organizational processes, strategies, systems and outcomes. However, there is need to establish the nature of this influence at employee level. The purpose of this study was to examine whether organizational culture moderates the relationship between organizational learning and employees’ performance. Data was collected using a self-administered questionnaire from a sample of 225 respondents drawn from 75 classified hospitality firms in Kenya. Data was analyzed using multiple regression analysis to examine the empirical models. The results established that organizational culture significantly moderated the relationship between organizational learning and employees’ performance. The findings revealed a strong relationship between organizational learning and employees’ performance for firms that are higher in people orientation.
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p35

The study aims to study the actual use of the AI (Artificial intelligence) among small businesses in Saudi Arabia, and the effect of this use and the knowledge on the advanced entrepreneurship in these businesses. The actual use and knowledge were measured, along with the effect of these variables on the advanced entrepreneurship. The sample chosen was 204 small businesses and startups from three main cities in KSA. The sample was mostly of technology related businesses 45%, and others as of service related and manufacturing simple products. The results show a lack of both the actual use of AI technology and knowledge of this technology. The results also show this lack is affecting the entrepreneurship of theses business and their abilities to grow with a sense of creativity in the local market. The research demonstrates the need for AI technology to strength the entrepreneurship among small business in Saudi Arabia. The research results close a gap in the available literature of small business use of technology and demonstrating advanced entrepreneurship in Kingdom of Saudi Arabia. Further research is needed to understand the reasons of the lack of the use of AI among these businesses in Saudi Arabia.
Liu Yinbin,
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n12p116

Big data has a profound impact on the transformation of human society and culture. With the rapid development of E-sports industry in the world, the application research of big data in the field of E-sports has gradually become one of the focuses of academic attention. Based on the method of literature analysis, this paper makes a systematic analysis of 628 articles about big data of E-sports published from 2013 to 2020, and attempts to systematically study the literature from the concepts, characteristics, system architecture and practical applications of E-sports big data, and propose possible future improvements in this field.
, Manuel Castriotta, Michela Loi, Maria Chiara Di Guardo
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n11p192

Blockchain is an emerging evolutionary paradigm that is expected to revolutionize existing business models in many industries and impact the world economy and society. Its potential pervasiveness is increasingly drawing the interest of academics, practitioners, firms, financial institutions, and national governments, who define it as a general purpose technology (GPT). Although it may take considerable time to affirm a technology as general, in this phase of the evolution of the blockchain domain, to what extent can it be considered a GPT? By adopting a patent co-classifications analysis, this paper aims at disentangling the blockchain technology structure, evolution, and potential future trends. We analyzed blockchain international patents issued from 2008 to 2018. Results showed a proliferation of the inventive activity outputs and a significant increase in the diversification across different technology fields, capturing the blockchain’s GPT traits. Moreover, our patent measures detected technology dynamics related to ‘space for improvement’ and ‘pervasiveness’ that commonly characterize GPTs. Our study contributes to the technology innovation literature by uncovering the emergence and evolutionary path of a GPT, and our results provide an empirical basis on which managers can build technology-related decisions and systems to enable appropriate firms’ innovation strategies.
Stephen Lee
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n11p206

Reviewer Acknowledgements for International Journal of Business and Management, Vol. 15 No. 11, 2020
, Endro Sukotjo, Sriwiyati Maharani
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n11p184

The old research revealed that job attitudes were not correlated by a knowledge sharing behavior. This research develops to investigate the role organizational learning culture in context relations forming knowledge sharing behavior. Using a survey, 100 person graduates from Work Training Center involved as a respondent in this project from periods 2019 to 2020. This research was conducted with a quantitative method’s include variables job attitude, OCB, organizational learning culture, and knowledge sharing behavior. The data were measured by likert scale from 1 to 5 and collected by using a questionnaire measure. Research model develops with job attitudes as an independent variable, OCB as a mediation variable, organizational learning culture as a moderator variable and knowledge sharing behavior as a dependent variable was supported by SmartPLS3. The output investigation reveals that job attitude is a significantly factor linked to knowledge sharing behavior, and also correlated to organizational citizenship behavior. The other situation create that organizational citizenship behavior was not a significant variable on knowledge sharing behavior, and also OCB was not a mediation variable for knowledge sharing behavior. The exploration discloses that organizational learning culture has a moderate significant weather OCB towards knowledge sharing behavior or job attitude towards OCB, but insignificant for job attitudes on knowledge sharing behavior. Study concluded that job attitude has a significant outcome on OCB and knowledge sharing behavior. Organizational learning culture provides a strengthening of the association between job attitudes towards OCB and the association between OCB and knowledge sharing behavior. The study gives a new contribution that job attitudes affect both on OCB and on knowledge sharing behavior and organizational learning culture moderate job attitudes on OCB and OCB on knowledge sharing behavior, but not moderate job attitudes on knowledge sharing behavior. This study has limitations on several indicators of OCB and organizational learning culture while there are still other indicators, so the researcher recommends the necessity to practice other indicator that are not covered as a new research agenda in future. The results of the study indicate the direct effect of job attitudes on knowledge sharing behavior is still weak, so the researcher suggested a future research to test the organizational learning culture as a moderator variable that can provide strengthening of knowledge sharing behavior in other sectors such as in business or public sectors.
Gregorio Castro-Rosales, Ramiro Esqueda-Walle
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n11p126

This paper estimates water price elasticity and examines spatial patterns of urban water management variables in 70 localities of more than 2 500 inhabitants of the six northern border Mexican states. By using ordinary least squares, spatial econometrics, Lagrange Multipliers, and exploratory spatial data analysis techniques, four variables were analyzed: water price (P), a Non-revenue water index (NRWI), total urban water connections, and water billed volume (BV). In accordance with the literature, we found that water demand is price sensitive but inelastic. Then price as an instrument for controlling water consumption does not offer an efficient alternative for reducing it, as water price increases would have to rise very high to reflect changes in consumption habits. Instead, it could be just a revenue-raising tool. Our findings also confirm a significant spatial autocorrelation in P and the NRWI. More interestingly, we found robust spatial effects on BV. This result implies that the performance of urban water utilities is determined by its counterparts' performance in the region. Given the results and characteristics of water resources in the region, we argue that management policies must consider a regional approach to be effective.
International Journal of Business and Management, Volume 15; doi:10.5539/ijbm.v15n11p157

Several research efforts provide insight into the corporate online strategies of luxury brands. However, little research has focused on how consumers perceive the luxury online experience. This research aims to understand the underlying motivations and reservations towards online luxury purchase. The perceived online experience of luxury consumers is examined within the framework of the functional theory of attitudes, rooted in the work of Katz (1960) and Shavitt (1989). An exploratory approach yielded a typology of five motivations: independent browsing, personalized communication, accessibility, and convenience; and three reservations: purchase of unfamiliar brands, lack of spontaneity and uninspiring online retail environments. This research contributes a much needed consumer perspective of luxury online retail to the existing literature. The findings have resulted in a comprehensive understanding of the online shopping luxury experience. Theoretically, the findings support the functional theory of attitudes and the influence of both hedonic and utilitarian dimensions on the online luxury experience. More practically, this work shows that recognition of the underlying motivations and reservations of online luxury consumers informs marketers and brand managers on how to adapt their online presence and initiatives.
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