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- A Study on Balanced Scorecard and Its Impact on Sustainable Development of Renewable Energy Organizations; A Mediating Role of Political and Regulatory InstitutionsPublication . Rafiq, Muhammad; Maqbool, Saif; Moleiro Martins, José; Mata, Mário Nuno; Dantas, Rui; Naz, Shumaila; BATISTA, AnabelaOrganizational strategic programs are continuously evolving and gaining the attention of policy makers in order to construct organizations’ ecological and socioeconomic systems. The purpose of this study is to examine the relationship between the balanced scorecard (BSC) and sustainable development involving the mediated effect of political and regulatory influence. To achieve the core objectives of the research, the quantitative (positivism) research method is applied. The goal of the current research is made possible through the quantitative method because of its objective nature of reality. A total of 320 questionnaires were distributed among the different levels of managers; 280 respondents returned the questionnaire. The data are analyzed through a modern statistical tool called Smart-PLS, Partial Least Squares (PLS) is high graphical user interference software that is used to calculate Structural Equation Modeling (SEM) through PLS path modeling. Factor analysis is conducted to eliminate the variables that have no contribution and to reduce the variables to obtain better results in regression. The implications are for energy organizations that are struggling to deal with sustainable development and these tools can help them to achieve their sustainability goals. The study concludes that the adoption of BSC is essential to ensure sustainable development regardless of its challenges. Moreover, consideration of meta-constitutional rules as political influence is important to understand and address in order to mitigate financial loss. In nutshell, the use of BSC is highly recommended to eliminate the routine problems and to ensure environmental sustainability.
- Xenocentrism and consumer buying behavior: a comparative analysis of malaysian vs. nigerian consumersPublication . Venugopal, Vimala; Mata, Mário Nuno; Iloka, Chiemelie Benneth; Dantas, Rui; Batista, Anabela; Xavier Rita, João; Moleiro Martins, JoséAcross the globe, xenocentrism has emerged as a critical concept for understanding the behavior of consumers towards the purchase of local and foreign products. In line with this context, and based on samples collected from Malaysia and Nigeria, this study analyzed the direct effects of xenocentrism on the buying behavior of consumers towards imported products with perceived product quality, purchase intention, and product attitude as the variables used to measure consumers’ buying behavior. XSCALE was used to measure xenocentrism, and the research model was analyzed with the partial least squares form of structural equation modeling. A total of 400 responses were gathered from Malaysia, whereas 453 responses were gathered from Nigeria. Findings from the investigation show that xenocentrism has a positive influence on perceived product quality (Malaysia = 46.7%, Nigeria = 35%), purchase intention (Malaysia = 46%, Nigeria = 47.3%), and product attitude (Malaysia = 39.2%, Nigeria = 38.4%), Based on these findings, this study concluded that xenocentrism is a valid construct for assessing the purchase behavior of consumers in Malaysia and Nigeria towards foreign products competing in their local markets. On the same note, the findings from this research can be used to develop sustainable marketing strategies suitable for xenocentric consumers across Malaysia and Nigeria (in particular), and the entire developing economies (in general).
- Impediments of green finance adoption system: linking economy and environmentPublication . Khan, Kanwal Iqbal; Mata, Mário Nuno; Moleiro Martins, José; Nasir, Dr. Adeel; Dantas, Rui; Batista, Anabela; Saghir, Mahr UmarEnvironmental deregulation has become a severe concern for public health around the world. Increased pollution and ecological degradation have diverted attention towards adopting green practices, which can be possible if the sustainable green finance system is implemented in its true spirit. But previous studies reported certain factors affecting its implementation process, particularly in developing countries. This study aims to identify and quantify the barriers to adopting a green finance system. First, it identified twenty barriers through an extensive literature review and semi-structured interviews with experts in the fields of financial management, economics, and environmental sciences. Later, eighteen factors were finalized by the consensus of panel experts, which was further used to analyze their interrelationship through Interpretive Structural Modelling (ISM). Using MICMAC analysis, these barriers were categorized based on their diving-dependence powers. Finally, the conceptual ISM model is developed that provides a clear picture of the impediments to the green finance adoption system and their flow relationship among the identified barriers at different levels. The findings suggest that global level factors: lack of pressure from international organizations and unavailability of globally acceptable green criteria are critical to the prevalence of other factors that indicate its centrality to effectively implementing the green finance system. The developed model helps in designing, implementing, and promoting eco-friendly projects. It is also recommended that an appropriate framework is required to be developed at global, country, organizational, and individual levels to deal with the barriers of the green finance adoption system.
- Intellectual structure and evolution of accounting conservatism research: past trends and future research suggestionsPublication . Bhutta, Umair Saeed; Martins, Jessica Nunes; Mata, Mário Nuno; Raza, Ali; Dantas, Rui; Batista, Anabela; Rafiq, MuhammadAccounting conservatism (AC) is one of the components of financial reporting, and has been widely studied by academicians to identify its impact on information quality. Scholars in accounting have started to explore how AC is related to different fundamental functional areas of organizations. The interest of the scholars has resulted in an increasing number of publications in this field. In this study, we examined 408 indexed publications related to AC. This work’s objectives include analyzing the regional distribution, size, and evolution of this knowledge base by identifying key authors, documents, and journals while exploring current literature, scholarly structure, and highlighting contemporary trends. The findings of the study concluded that most of the studies are conducted in developed nations contexts. However, there are still areas that need further exploration to obtain more profound insights on the subject. This bibliometric review inspires a new generation of researchers on the topic by giving them an overview of the past studies related to AC.