Corporate Governance and Organizational Behavior Review

Journal Information
ISSN / EISSN : 2521-1870 / 2521-1889
Published by: Virtus Interpress (10.22495)
Total articles ≅ 106
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Latest articles in this journal

Hamza El Kaddouri
Corporate Governance and Organizational Behavior Review, Volume 6, pp 182-192;

This article presents the results of research conducted on the diffusion and appropriation of cost accounting at a French university (Hatchuel & Weil, 1992). Following the reforms put in place after the adoption of the LRU (Liberties and Responsibilities of Universities — Law on Universities) in 2007, this university adopted the SIFAC (Système d’Information Financier Analytique et Comptable — Analytical and Accounting Financial Information System) management tool, whose objective was to deeply modify the accounting and budgetary practices and allow the implementation of a cost accounting system (DiMaggio & Powel, 1983). But concretely, nine years after the implementation of the SIFAC tool, we noticed that, if technically, the accounting and budgetary practices have improved, the adoption of this tool did not lead to the implementation of a real cost accounting system. The findings showed that this situation could be explained by three factors: factors related to the tool itself, factors related to the specificity of the host organization, and factors related to the priorities of the actors within this university
, Irene Nikandrou
Corporate Governance and Organizational Behavior Review, Volume 6, pp 174-181;

According to the group engagement model, identity is a multidimensional concept, which incorporates not only the cognitive component of organizational identification but also the evaluative component of pride and respect (Blader & Tyler, 2009). In this study, we adopt the perspective of the group engagement model and the multidimensional conceptualization of social identity in order to examine the effects of perceived organizational support (POS) and two key employee outcomes, willingness to support the organization and intent to quit. More specifically, we examine whether the three aspects of social identity (identification, pride, and respect) can explain the relationship between POS and its outcomes. By doing so, we gain insight into the unique power of these components to explain the POS-outcome relationship and we contribute to a better understanding of the outcomes of POS (Kurtessis et al., 2017). Trying to provide generalizable findings with high external validity, we conducted a quantitative field study including a sample of 579 employees. Our findings indicate that identification partially explains the relationship between POS and willingness to support the organization, while identification and pride are able to partially mediate the POS-intent to quit the relationship. These findings have significant practical implications providing managers useful insight into how employees interpret and respond to perceptions of support
Panagiotis E. Dimitropoulos
Corporate Governance and Organizational Behavior Review, Volume 6, pp 4-6;

The issue of our journal Corporate Governance and Organizational Behavior Review, which is focused on corporate governance and accounting quality, and sustainability management.
Ijaz Ali, Saif Sami, Nabil Ahmed Mareai Senan, Asif Baig, Imran Ahmad Khan
Corporate Governance and Organizational Behavior Review, Volume 6, pp 150-162;

In recent years, more and more companies have noted the significance of addressing serious social and environmental issues, and various sustainability strategies have been implemented to ensure sustainable competitive advantage. An urgent issue is how to integrate sustainability strategy-related goals and key performance indicators (KPIs) into performance evaluation and compensation systems, and how to integrate employees’ awareness of environmental protection and social contribution into their daily work. This study examines management tools that can link sustainability strategies with sustainability performance evaluation and compensation systems. Specifically, the balanced scorecard (BSC) is positioned as a management tool for measuring, evaluating, and managing sustainability performance, with a particular focus on the sustainability balanced scorecard (SBSC), which incorporates economic, environmental, and social factors. The purpose of this study is to clarify the role of sustainability performance assessment and management in sustainability management based on previous studies and cases of advanced companies that have introduced SBSC, such as the Generali Group, and to systematically evaluate the functions and usefulness of SBSC as a sustainability performance assessment and management tool. The findings indicate that the SBSC is an effective management tool for improving sustainability performance and implementing sustainability strategies
Ahmad Al-Tarawneh, Muhanned Obeidat, , Ghassan Omet, Fayez Haddad
Corporate Governance and Organizational Behavior Review, Volume 6, pp 143-149;

The objective of this paper is to examine the employment elasticity of growth in the Jordanian economy and for that purpose the paper uses time series analysis and annual data (1992–2019) for real gross domestic product (GDP), total employment, total female employment, and total male employment. The results indicate the existence of a long-run relationship between total employment and growth and total male employment and growth. For female employment, such a relationship does not exist. In addition, elasticities of total employment and total male employment are equal to +0.399 and +0.377 respectively. Our findings add to the existing literature which is still inconclusive, while some report either a positive or a negative relationship, others report no relationship in the first place
Rrezarta Gashi, Hana Gashi Ahmeti, Elhame Baliu
Corporate Governance and Organizational Behavior Review, Volume 6, pp 134-142;

Entrepreneurship takes a very important role in employment, improving economic and social indicators. The importance of enterprises is great for both developed and developing countries, so they are known as the key to the economic development of a country (Sharma & Gaur, 2020). Entrepreneurial women and their importance is a topic of discussion in itself in all countries of the world for the sake of gender equality in every economic and social aspect. This research aims to analyze the challenges of women entrepreneurs in the case of Kosovo. The research paper uses extensive literature and is based on secondary data provided by the Kosovo Agency of Statistics and various official reports and primary data provided by the survey, also, this work is realized based on the primary data. The purpose of this paper is to highlight the challenges faced by women entrepreneurs in transition countries, specifically in the state of Kosovo. The sample included 87 women entrepreneurs. The findings of the research paper show that childcare, care for the elderly, and access to finance remain challenges for women entrepreneurs in the case of Kosovo. The research paper further recommends increasing government support and government programs to support women entrepreneurs in all types of businesses and economic activities.
Mapeto Bomani, Evelyn Derera, Mugove Mashingaidze
Corporate Governance and Organizational Behavior Review, Volume 6, pp 123-133;

This paper sought to examine the challenges and government support for urban small and medium enterprises (SMEs) in Zimbabwe and offer policy direction for further development of the sector. Previous studies that explored challenges facing the urban SMEs in Zimbabwe paid little attention to government support and policy strategies to develop the sector further (Chigwenya & Mudzengerere, 2013; Thebe & Ncube, 2015). This study intends to fill this gap. Using a qualitative research design, we gathered data from 25 purposively sampled SMEs through in-depth interviews. Data were analysed using content analysis. Results revealed that urban SMEs face several challenges, including access to finance, lack of technical and management skills, and stringent government regulations. Although the government implemented some policies to support SMEs, these measures were inadequate. The government should set aside more resources to support the sector, including SMEs clustering and establishing more business incubation centres to facilitate technology and skills transfer. The government should also strike a balance between the regulatory laws of the sector and its development to achieve sustained growth. More importantly, the government’s urban plans should incorporate the pressing demands of climate change in building inclusive, resilient, and sustainable cities of the future. The study proposed areas for future research
Gusti Adriansyah, , Achmad Fathoni Rodli, , Donny Arif
Corporate Governance and Organizational Behavior Review, Volume 6, pp 113-122;

This study aims to assess the differentiation of the freedom to learn independent campus (FLIC) program level in the Indonesian Ministry of Education and Culture policies, determine objectives scope, assess internal resources, analyze regulations, develop competitive strategies, and implement and evaluate them. FLIC is a program for students who learn outside of campus in collaboration with companies and work experience converted as academic assessments. Using a quantitative design method with a sample of the university population can provide an objective evaluation of a study. The research results of stratified data reveal different values of the entire population sample at the university level with the faculty and study program levels. It was found that there was an increase in the percentage of students’ interests and talents in implementing the FLIC program from the government, and the freedom to choose lecturers outside of tertiary institutions was the most attractive factor (Hu, Liu, Chen, & Qin, 2018). Meanwhile, the main finding in this study is that there is a significant increase in the data obtained at the faculty level in the implementation of FLIC activities. Another result that supports the executive’s attitude who can provide solutions from implementing this policy is that at the lowest level, the organizational structure of universities becomes more effective in implementing the FLIC program from the government
Mohammad Abdalkarim Alzuod, Laith Abdullah Alqhaiwi
Corporate Governance and Organizational Behavior Review, Volume 6, pp 104-112;

It is important that strategic management ensure programs flexibility and continuous assessment to deal with the changes in strategies when dealing with other crises (Taymouri, Eslami, Fadaei, Delfan, & Ghasemi, 2014). Empirical findings are still lacking, specifically in the strategic flexibility-crisis management relationship (Yawson, 2020). The primary aim of this study is to examine crisis management among the commercial banks, during the COVID-19 pandemic and to conduct an empirical examination of the relationship between strategic flexibility and crisis management. The study data was gathered using a questionnaire survey, which was distributed to 242 Jordanian commercial bank branches managers. Out of the total (242) distributed questionnaire copies, 163 were returned and considered valid for analysis. Accordingly, data were analyzed using IBM SPSS Version 22 and the findings indicated that strategic flexibility significantly affected crisis management dimensions, namely prior to the crisis stage/crisis plans and during the crisis stage/crisis response. The statistical results supported statistically significant differences between each pair in light of experience level and education level of managers, in a manner that differences favored the highest experience category of over 10 years and the highest category of education of Ph.D. On the basis of the results, it is recommended that Jordanian commercial banks focus on strategic flexibility when planning their strategies in order to mitigate influences on crisis management
Ali Ismajli, , Ardita Metushi
Corporate Governance and Organizational Behavior Review, Volume 6, pp 95-103;

One of the biggest interests for companies in today’s market is considered consumer preference, why they make the choice of one product over another. The main aim of this study is to analyse the impact of neuromarketing in the process of identifying the preferences and needs of consumers. Neuromarketing tools provide insights into measuring the effectiveness of advertising campaigns in making an impact on the consumers in online retailing (Singh, 2020). In this study, neuromarketing has been analyzed, understanding the structure of the brain and its functions, the importance of perception, as well as consumer behavior during the purchasing process. In general, it is assumed that these choices are developed in a logical way, selecting the option that represents the greatest utility (Blazquez-Resino, Gutierrez-Broncano, & Gołąb-Andrzejak, 2020). The method used for primary data collection is the questionnaire, which addresses elements that are important in choosing a product for a customer. This study concludes that neuromarketing contributes to the discovery of consumer preferences thus helping companies to be closer and meet the needs of consumers. The recommendation of this paper is to use neuromarketing in identifying customer preferences
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