Problems and Perspectives in Management

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ISSN / EISSN : 1727-7051 / 1810-5467
Published by: LLC CPC Business Perspectives (10.21511)
Total articles ≅ 973
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, Joseph Madugba, Adegbola Otekunrin, Oladipo Adenike, Fadoju Oludare
Problems and Perspectives in Management, Volume 20, pp 1-13;

The essence of local government as contained in the Nigerian Constitution is bringing government closer to the people and make them feel the impact of governance. This study examined the responsiveness of rural development to three of the attributes of public budgeting (effectiveness, openness, and adequacy) in selected local governments in Ogun State, Nigeria. The objective was to establish the functional association and interconnectedness between the explained and explanatory variables. Data were gathered through the administration of a five-point Likert scale questionnaire distributed to 800 respondents in 8 local governments in Ogun States, out of which 348, representing 43.5%, were retrieved and used for analysis. Both descriptive statistics and ordinary least square regression were utilized in the study. The result showed that three explanatory variables, namely budget effectiveness, budget openness, and budget adequacy, are positively related to rural development, although the impact of budget adequacy was shown to be insignificant. The implication is that the effectiveness of budget management and the openness of the budget in terms of transparency and accountability are more responsive and influential determinants of rural development than the adequacy of the budget estimates. The paper, therefore, recommended improvement in budget openness through more consultations and accessibility to budget information by the public as well as monitoring of projects and programs within the local council to engender development and add value to the rural dwellers.
Problems and Perspectives in Management, Volume 20, pp 14-26;

The crisis caused by COVID-19 has increased interest to the subject of integrity in organizations. The purpose of this study is to conduct a comparative analysis of the opinions on the value of honesty, broken down by the group of supervisors and subordinates during the crisis caused by COVID-19. The analysis was carried out in Poland among undergraduate students pursuing a bachelor’s degree in fields representing disciplines other than management. The paper used a survey method; 102 respondents took part in the survey. 9.52% of men and 5.00% of women in the group of subordinates did not have opinions on this subject. In the group of supervisors, the situation was completely opposite: 6.25% of women and 4.76% of men showed such a result. Significant discrepancies were noticed in the assessment of the importance of honesty depending on the education field of the respondents. The difference between the highest assessments of the importance of this value was 33.70 percentage points in the supervisors’ group, and 38.64 percentage points in the subordinates group. Drawing attention to this problem, which affects all participants of an organization to a different extent, may help to shape the ethical attitudes of future managers and, in consequence, manage their organizations better.
Olufemi Oladipo, , , Bitrus Godo, Adekunle Adegboyegun
Problems and Perspectives in Management, Volume 20, pp 41-48;

Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike. The main problem of this study is a non-tax compliance behavior of the corporate organization taxpayers in Nigeria. This study examined the influence of tax fairness on the tax compliance behavior of listed manufacturing companies in Nigeria. The paper adopted a survey research method, and four hundred (400) copies of the questionnaire were administered to the selected manufacturing companies of both consumer and industrial goods sectors. The Laffer Curve Theory underpinned this study and Correlation Analysis, Analysis of Variance (ANOVA), and Multiple Regression Analysis were also employed. The study found that there is a significant level of tax compliance among the listed manufacturing companies in Nigeria. The study also shows that the corporate taxpayer’s perception of fairness of –2.765 (0.006) has a significant impact on corporate taxpayers’ willingness to pay taxes and tax knowledge of 4.601 (0.000) significantly influenced tax compliance. Based on tax knowledge, the study recommends that tax authorities must improve the knowledge of taxpayers and tax collection agents through programs, initiatives, and training on tax awareness.
Alfareza Desta Prasetyo Adi Zainudin, Khoirul Aswar, Noegrahini Lastiningsih, Mahendro Sumardjo, Taufeni Taufik
Problems and Perspectives in Management, Volume 19, pp 519-529;

In a pandemic situation the audit sector, either government or public, is affected in terms of audit implementation, especially in carrying out field audits. However, auditors can tackle this issue by applying new methods. Therefore, the purpose of this study is to examine the effect of auditor skepticism, auditor competence, understanding of information systems, and auditor motivation on audit quality. It also assesses whether time budget pressure has a moderating effect on the relationship between auditor competence, auditor motivation, and audit quality. 58 questionnaires were issued to government internal auditors in the Principal Inspectorate of Indonesia’s Supreme Audit Institution in the AKN V and VI units, and the data were acquired using a Google Form. SmartPLS software version 3.0 was used to analyze data applying Structural Equation Modelling (SEM). Purposive sampling was used in this investigation, which took a quantitative approach. The paper uses the theory of planned behavior and the inverted U theory. The results conclude that auditor skepticism, auditor competence, and understanding of information systems have a significant positive effect on audit quality. Auditor motivation has no significant positive effect on audit quality. Furthermore, time budget pressure does not moderate the effect of auditor competence and auditor motivation on audit quality. This study is expected to provide valuable input to improve the audit quality and assist auditors in the AKN V and VI units uphold professionalism and integrity in carrying out audit examinations even under the condition of a pandemic.
, Nursiam Nursiam, Mujiyati Mujiyati, Rosida Nur Syamsiyati
Problems and Perspectives in Management, Volume 19, pp 530-543;

The purpose of the study is to thoroughly outline how the hubris behavior of chief executive officers (CEO) is detrimental to Islamic banks’ (IBs) performance. Specifically, this study attempts to examine the role of the Sharia supervisory board (SSB), board vigilance, and CEO power in the relationship between CEO hubris behavior and decreased IBs’ performance. This study observes IBs’ performance during the period from 2014 to 2020 and develops eight models to test their determinants. Empirical testing of all models shows that CEO hubris has a detrimental impact on IBs’ performance. The moderating impact test shows the following results: firstly, the presence of SSB, which is represented by the reputation of its members, reduces the detrimental impact of hubris behavior by CEOs on IBs’ performance, while that impact, which is represented by member expertise, does not have a moderating effect. Second, the size and independence of the BOC both weaken the negative relationship between CEO hubris and IBs’ performance. Third, CEO power as represented by tenure and ownership has no moderating effect.
, , Marián Smorada, Zuzana Jakubova
Problems and Perspectives in Management, Volume 19, pp 495-507;

This study aimed to investigate the differences in motivational focus and sources of satisfaction between family and non-family employees in family businesses. Data from a questionnaire survey conducted between May and September 2021 were used to examine the relationship of work motivation between family and non-family employees. Data were collected via a questionnaire and interviews with 56 non-family employees and 148 family employees from family businesses of eight Slovak regions. To meet the stated aim, relevant quantitative methods such as the two-sample Fisher’s F-test, two-sample Student’s t-test with inequality of variances, and the Pearson correlation method were applied. Based on the established results, it can be assumed that it is possible to adapt the dealings with the employees of family companies more closely to their individual needs, and thus contribute to their performance. Non-family employees are more oriented towards economic benefits. Family employees show a more balanced orientation between economic benefits and moral satisfaction. This confirms that financial considerations are still an important factor of motivation for non-family employees. According to the results of the study, non-family employees tend to focus on content and activity, while family employees rather focus on success. A possible explanation could be that family members perceive the success of a company more than their own and feel more confident in the choice of activities they would like to carry out, so they take this fact more than for granted. AcknowledgmentThis paper has been supported by funds of the project VEGA No. 1/0240/20. This study was supported by the project GAAA 5-5/2020 “Development of family businesses in Slovak regions”, which has received funding from Grant Agency Academia Aurea and by project VEGA 1/0813/19 “Managing the development of innovative and start-up forms of businesses in international environment and verification of INMARK concept”, which has received funding from the Ministry of Education, Science, Research and Sport of the Slovak Republic.
Nokwanda Jali, Sachin Suknunan, Anrusha Bhana
Problems and Perspectives in Management, Volume 19, pp 508-518;

The study shows that a patriarchal society where women are still in the minority when it comes to leadership positions is still dominating. A few studies are exploring the role of women in leadership in government and industry, and very little focus is paid on higher education institutions and more especially – from a female leadership perspective. Therefore, this paper aims to determine the factors that hindered female students from attaining leadership positions and simultaneously make recommendations to create more leadership opportunities in a nationally recognized student-led organization known as the Student Representative Council at a large public South African higher education institution – the University of KwaZulu-Natal. The target population was 16 female leaders who served in the University’s Student Representative Council from 2019 to 2020 of which 13 had responded. A qualitative approach was followed and interviews were conducted. The study employed inductive qualitative thematic analysis using NVIVO 12. Findings revealed that the Student Representative Council structure at the university was patriarchal with little commitment to gender equality. Males outnumbered women in leadership roles. Portfolios assigned to women were mainly administrative rather than leadership. Females were subjected to stereotypical behavior. The study recommended ways to promote female student leadership whereby policy and constitution change is required to facilitate gender equality and the implementation of quotas. Women should be empowered to enhance their leadership skills via effective leadership development programs specifically designed for females to address the leadership gap between males and females.
Hamza Khraim, Tayseer AL Afaishat
Problems and Perspectives in Management, Volume 19, pp 470-481;

This paper aims to examine the impact of marketing agility on decision-making during crisis management stages in five-star and four-star hotels in Jordan. The study included 71 top management staff members from Jordan’s five- and four-star hotels. A questionnaire was designed and utilized to collect the data on marketing agility and crisis management at four and five-star hotels in Jordan. A total of 213 questionnaires were distributed, and 187 useable responses were returned, which resulted in an 86% response rate. Results show that marketing agility plays a significant role in decision-making during crisis management stages. The analysis revealed that marketing agility affected the five stages of crisis management with mixed levels. The findings show that accessibility, decisiveness, swiftness, and flexibility have an immense impact on crisis management stages, while the alertness dimension result shows a weak impact on crisis management stages except for containment. Hotel managers are recommended to emphasize enhancing coordination and integration internally with different managerial levels and units and with external partners to boost information exchange. In addition, it will help promote learning orientation amongst hotel staff to handle the fast-changing environment.
Munawir Nasir Hamzah, , Nasir Hamzah
Problems and Perspectives in Management, Volume 19, pp 446-457;

Religious values are contemporary issues associated with employees’ behavior in organizations, especially from the Islamic human resource (HR) management view. To address this issue, this study analyzed the influence of Islamic work values on engagement, job satisfaction, organizational commitment, and in-role performance of Muslim employees. Considering the potential spread of COVID-19, primary data was collected by distributing online questionnaire via emails and social media to 283 respondents in Makassar City, Indonesia, who fulfilled the predetermined sampling criterion. PLS-SEM was employed to check the measurement and structural models of the SmartPLS 3.0 program. It was revealed that Islamic work values have a significant influence on engagement and job satisfaction and in contrast, insignificant on organizational commitment and employee in-role performance. In addition, a significant interrelationship between the 4 endogenous variables was confirmed, namely engagement, job satisfaction, organizational commitment, and in-role performance. Furthermore, it was found that several constructs mediate the correlation between Islamic values and in-role performance. The findings are essential to provide theoretical enrichment for future studies pertaining to the measured Islamic values and HR behavior. Practically, managers are capable to devise and select the most appropriate HR strategies for Muslim employee in a particular organization.
Dalia Perkumiene, Agbonmere Osamede, , Olegas Beriozovas
Problems and Perspectives in Management, Volume 19, pp 458-469;

In this present age of globalization, the logistics and transportation industry has become an integral part of most businesses/firms as it is aimed at ensuring the effective movement of people, distribution of goods and services from one location to another on time. Therefore, this paper aims to analyze the impact of COVID-19 on the logistics and transportation sectors. The qualitative research approach was adopted using analysis and synthesis of scientific literature, data from news reports, organizational sites, and a case study of data contents. The paper presented the analysis of negative and positive effects of COVID-19 on the logistics and transportation industry. The study also discusses possible strategies and further steps for improvement of the logistics and transportation sector, including the automation and introduction of other technologies, a sustainable and flexible transportation system, cooperation of logistics and transportation business. Findings regarding the positive implications of COVID-19 show noticeable advancements in the logistics and transportation sector, such as the rise of e-commerce businesses with efficient delivery options, and the development of 3rd party logistics services as more companies outsource supply chain operations. The study revealed the importance of strategic planning with a joint effort from the research centers, public sector, private sector, and educational institutions as one of the proposed solutions for the logistics and transportation industry.
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