Business and Management Horizons

Journal Information
EISSN : 2326-0297
Published by: Macrothink Institute, Inc. (10.5296)
Total articles ≅ 104
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Marjea Jannat Mohua, Sujana Shafi
Business and Management Horizons, Volume 10; https://doi.org/10.5296/bmh.v10i1.19444

Abstract:
Internationally, the World Health Organization (WHO) announced a public health extremity due to the outbreak of a novel coronavirus named COVID-19 in January 2020. It has been over a year since the globe was imprisoned by COVID-19, despite discovering numerous vaccines to combat the virus’s innumerable versions. With this aim, this research has organized around three themes to achieve this goal. Firstly, to explain the scenario of the influence of COVID-19 on the sustainable performance (environmental, social, and economic) of Bangladesh’s ready-made garment (RMG) industry. There has been a dramatic increase in the application of sustainable performance over recent decades, but less attention paid to developing countries, especially Bangladesh. Secondly, general online survey research has been conducted from July-August 2021 to empirically evaluate the effects of the COVID-19 crisis on the RMG industries of Bangladesh. Thirdly, the study has provided recommendations to overcome any pandemic to maintain sustainable business performance. According to the survey results, 55.9% of participants assume there will be a loss in revenue and sales volume, while 44.4 percent are concerned about employee health and an increase in waste (using PPE, gloves, masks, and so on) in the industries during COVID-19 pandemic as well as 52.8% of employees anticipate that, Bangladesh’s loss of position against Vietnam is due to an ineffective sustainable business system. However, this pandemic has proved that business organizations should be more conscious in dealing with uncertain environments while sustainable performance can be a strategic solution.
Machmudin Eka Prasetya, Intan Salwani Mohamed, Shuhaida Mohamed Shuhidan, Gede Harja Wasistha
Business and Management Horizons, Volume 9; https://doi.org/10.5296/bmh.v9i2.19335

Abstract:
During the COVID-19 pandemic, e-payment systems, also known as cashless payment systems, have steadily evolved as a payment system instrument. Changes in payment methods, followed by a growth in digital payment systems, may be driving people to use e-wallets. The functions of an e-wallet are similar to those of an e-banking or mobile banking account, but an e-wallet gives greater convenience and simplicity of access while making payments. Because the use of e-wallets can help reduce the spread of COVID-19-causing coronaviruses, this study looks into the possibilities of increasing e-wallet usage while also increasing the use of digital payment and online transactions during the COVID-19 outbreak.
Enamul Hasan, Asma Ahmed, Rowshonara Akter Akhi
Business and Management Horizons, Volume 9; https://doi.org/10.5296/bmh.v9i2.19288

Abstract:
This paper analyses the effect of COVID-19 on the financial sector of Bangladesh. Particularly, it explores how this pandemic has affected this industry, considering firms’ past (pre-pandemic) financial characteristics. Employing the Generalised Estimation Equations (GEE) method with 1050 firm-year observations, which includes listed Banks, Financial Institutions, and Insurance companies’ data obtained from annual reports, datastream, and WHO, we found that firms with the larger size, more leverage, liquidity, and higher ROA is more resilient to stock return declines reacting to this pandemic. This study should be of interest to investors and regulators as it provides new evidence related to an industry’s pandemic and stock market response based on their prior financial characteristics. Besides, it will contribute to the extant literature of COVID-19 and the firm’s stock return from an emerging economy perspective.
Dao Trong Hieu, Nguyen Hoai Phuong
Business and Management Horizons, Volume 9; https://doi.org/10.5296/bmh.v9i2.18935

Abstract:
Understanding the important of employee motivation in enhancing human resource quality as well as organization effectiveness, Vietnamese State-Owned commercial banks (SOCB) have applied different employee motivational policies. However, these policies haven’t been highly effective and effeciency cause of lacking understanding about factors affecting employee motivation. This study aims to identify and measure factors influencing employee motivation in Vietnamese SOCB applied expectancy theory and suggest recommendations to enhance their employee motivation. Data were collected from sending questionnaires to 4 biggest Vietnamese SOCBs. Cronbach’s alpha, Exploratory Factor Analysis (EFA), Linear regression were employed for analyzing and processing data. The results show that Expectation (E); Intrinsic rewards (INI); the employee anticipated satisfaction with intrinsic rewards (VI) have positive impact on employee motivation in SOCB. Based on the findings, some recommendations are proposed for SOCBs to improve employee motivations.
Dayana Mastura Baharudin, Maran Marimuthu
Business and Management Horizons, Volume 9; https://doi.org/10.5296/bmh.v9i1.18687

Abstract:
This study examines the impact of Intelligent Energy assessed by seven criteria to be followed by Malaysia’s listed companies (PLCs), regulated by Bursa Malaysia which are regulated by the Malaysian Corporate Governance Code 2017 (MCCG 2017)—30 percent Women Boards of Directors as well as by the existence of the Board Sustainability Committee which have not been endorsed by the MCCG 2017. In order to explore the reporting of the seven criteria of intelligent energy amongst Malaysian oil and gas public listed companies, in terms of gender-based and sustainability-based, it follows the methodology of descriptive statistics, regression analysis and content analysis derived from previous studies and the analysis of annual reports and integrated reports. This research provides a thorough analysis of present study breakthroughs in the worldwide oil and gas industry’s Integrated Operations. The 30 percent moderation factor Female Board members, as per the Malaysian Code of Corporate Governance 2017 (MCCG, 2017), would be assessed to see whether having an increased representation of women would encourage the implementation of the seven criteria of Intelligent Energy, as well as the moderation factor of the Board Sustainability Committee, which has not yet been made recommended practice by MCCG 2017, would be a driving force towards intelligent energy within the Malaysian oil and gas industry. Other than the Malaysian oil and gas sector, the Intelligent Energy scoring index might be used to other oil and gas PLCs in the ASEAN area, such as Vietnam and Myanmar, which have growing oil and gas resources.
Fawzi Ata Al Sawalqa, Jebreel Al-Msiedeen
Business and Management Horizons, Volume 9; https://doi.org/10.5296/bmh.v9i1.18200

Abstract:
The study examines the perceptions of accounting information users toward the importance of a web-based disclosure for 32 items and the potential advantages for both the users and companies. The study also investigates the perceptions of users regarding the websites presentation and the obstacles of web-based disclosure. In addition, the study examines empirically the relationship between the importance of web-based disclosure and the potential advantages for both users and companies. Based on 107 online users’ responses, results show that financial information is the most important information that should be disclosed on the websites of companies according to users. Results also show that the mean values of the advantages for both users and companies are, high, close and significant. Users’ perceptions indicate that competition, cost and audit issues are the main obstacles that may hinder companies to use websites for disclosure. In addition, findings show a positive and significant relationship between the “financial” factor and the users’ potential advantages. In respect to the companies’ potential advantages, results show that both “human resources and suppliers” factor and “the governance, quality and strategy” factor have positive and significant relationship with the companies’ potential advantages. Accordingly, decision-makers should effectively use the seven factors that extracted from principle component analysis as a web-based disclosure model to create advantages for both users and companies.
Malefetsane Elliot Nketekete, Mamoeletsi Limakatso Mojalefa
Business and Management Horizons, Volume 9; https://doi.org/10.5296/bmh.v9i1.18787

Abstract:
Globally, higher education institutions (HEIs) adopt different strategies to curb plagiarism, which undermines the integrity of educational qualifications issued by these institutions. One of the key strategies adopted by HEIs is the development of anti-plagiarism policies. Emerging research from literature do indicate that effective strategies are educational and developmental intended to equip students with skills of acknowledging materials from other sources. Further, research indicates that anti-plagiarism policies reinforce negative attitudes towards plagiarism, hence adopting punitive strategies against the would-be perpetrators. The study reviewed the National University of Lesotho (NUL) anti-plagiarism policy, to determine the type of messages and discourses the policy communicates to its users. The study used document analysis, using the NUL anti-plagiarism policy as the unit of analysis. Content and discourse analysis were applied as research techniques. The study revealed that the policy communicated punitive and moral discourses. These discourses undermine the developmental aspects of academic writing. The study recommends the review of the policy to include educational and developmental discourses that would encourage that students’ academic writing is developed. Further, the University should review its policy not only to address students but members of staff.
Anusha Israr, Danish Ahmed Siddiqui
Business and Management Horizons, Volume 8; https://doi.org/10.5296/bmh.v8i2.18110

Abstract:
It is of great importance to gain a better understanding of the impact of external stakeholder groups on an organization’s supply chain management strategies and practices. The greater challenge is to know how the two constructs affects organization’s sustainability and performance. This study aims to investigate the relationship between stakeholder pressure (SP), sustainable supply chain management (SSCM), corporate sustainability performance (CSP) & financial performance (FP). For this we proposed a theoretical framework, modifying Wolf (2014) model, to incorporate the mediating role of sustainable SCM. Stakeholder pressure is captured by environment issues, and social supply chain issues. Sustainable SCM was measured by waste reduction (WR), green purchasing (GP) and social supply chain standards (SSCS). Empirical validity was established by conducting a survey using close ended questionnaire. Data was collected from 310 employees and analyzed using confirmatory factor analysis and structured equation modeling. Findings shows that environmental issues have significant effect on CSP, FP & SSCM, sustainable supply chain management (SSCM) except green purchasing (GP) has significant effect on CSP, FP hence green purchasing has insignificant results. Social supply chain issues have not a significant effect on CSP, FP and waste reduction (WR). There is a mediating effect of SSCM on environmental issues leads to CSP & FP, but not on supply chain issues. This study will add to the existing knowledge of sustainability in by different firms of a developing country like Pakistan. This will also help in understanding that how stakeholder’s pressure effects the reputation of organizations in result firms mount their strategies and tactics, and can better understand that what measures they should take for environmental and social standards by focusing on employee safety, suppliers’ engagement, and safety programs.
Tadele Tesfaye Labiso
Business and Management Horizons, Volume 8; https://doi.org/10.5296/bmh.v8i2.18109

Abstract:
Assosa town’s expansion program which had been experiencing a horizontal expansion starting from its historical expansion pattern currently implemented via expropriating peripheral land holders of earlier rural dwellers by solely decision of town administration and the investigation randomly targeted to per-urban areas from four peripheral kebeles surrounding of town. Therefore, the objective of this study is to assess Urban Expansion and its Impact on Peripheral Farming Communities: The Case of Assosa town, BGR, Ethiopia Thus the study investigated the impact of urban expansion on the peripheral community livelihood in case of Assosa town. Questionnaire, survey, focus group discussion and key informants interviews were tools of data collection from 160 sampled households living in sampled kebeles via systematic random sampling technique and judgmental technique for FGD and interview. The results of the study indicated that there is infrastructural improvement, socio economic growth, rapid population growth and also socio-economic problems related to urban expansion in studied area. There is great spatial and temporal land use land cover modification more towards to build up land uses. The livelihood condition of per-urban community changed to non-agricultural form but there are policy and strategy gaps of expropriating, compensating for affected community in ground implementation. Landholder expropriated should be recompensed for equal socio-economic beneficially from urbanization and further skill-oriented training for new livelihood strategy and also accessing credit and rehabilitating strategy were recommended for affected community livelihood.
Pham Van Hieu
Business and Management Horizons, Volume 8; https://doi.org/10.5296/bmh.v8i2.17944

Abstract:
Private enterprises play an important role in the economic development of many countries in the world, including Vietnam. In particular, the state management of private enterprises in Vietnam plays an important role in the development of private enterprises in three aspects: promoting private enterprise development; ensure a fair and healthy competitive environment; state manages private enterprises according to the market principle. The state management of private enterprises in Vietnam is of special interest to the Government, which is reflected in the policies, laws, institutions, and support for the development of private enterprises. Analysis of the state management of private enterprises in the market economy in Vietnam helps assess the effectiveness of management measures while pointing out the limitations that need to be overcome so that the state management in this field will be more effective.
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