165 research outputs found
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Transformational Leadership and Supply Chain Sustainability in Emerging Economies: The Serial Mediating Roles of Digital Capability and Green Innovation
Full text linkPurpose: This study explores how transformational leadership drives supply chain sustainability through the sequential mediators of digital capability and green innovation among manufacturing SMEs in an emerging economy. It introduces Digital Green Orchestration Capability as a meta capability linking digital transformation and environmental performance.Design/Methodology: Using survey data from 332 manufacturing SMEs, the study employs Partial Least Squares Structural Equation Modeling (PLS-SEM) to test a serial mediation model grounded in Dynamic Capabilities Theory and Upper Echelons Theory.Findings: TL exerts no direct influence on SCS but shows full serial mediation via DC and GI. DGOC effectively converts leadership vision into sustainability outcomes through digital enablement and green implementation.Practical Implications: SME leaders should align digital transformation with sustainability strategies by investing in technological integration and eco-innovation routines.Originality: This research pioneers DGOC as a behavioral–capability mechanism bridging leadership cognition, digital transformation, and environmental sustainability in emerging economies
Organisational Context Factors Shaping Tanzanian LGAs\u27 Intention to Adopt Innovative Financing Instruments: Financial Advice Moderates
Full text linkPurpose: This study uses the TOE framework to examine how organisational factors influence the intention to adopt innovative financing instruments (IAIFI) among Tanzanian LGAs and to test whether financial advice moderates these relationships.Design/Methodology: Data from 255 finance officers and decision-makers across 6 Cities and 20 Municipal Councils were collected using a structured questionnaire that covered LGA’s divisions, departments, sections and units. PLS-SEM tested the study\u27s hypotheses.Findings: Results show that financial advice has a significant positive direct effect on IAIFI and also moderates the effects of institutional pressure and organisational culture on IAIFI. Additionally, organisational culture, top management support, and institutional pressure significantly influence IAIFI, whereas organisational legitimacy does not (p > 0.05, t < 1.96). The model explains 65.7% of IAIFI variance.Practical Implications: These findings suggest that Tanzania can accelerate IFI adoption by strengthening advisory support, streamlining approvals, reducing bureaucracy, and building LGA capacity. LGAs should establish IFI task teams with clear roles, timelines and budgets.Originality: This study extends the literature on innovation adoption by identifying financial advice as a key moderator that mitigates the effects of institutional pressure and organisational culture on the IAIFI, thereby addressing a critical gap in public sector financing and innovation
The Role of ESG in Driving Firm Profitability: Implications for Stakeholder, Resource-Based View, and Triple Bottom Line Theories in Emerging Markets
Full text linkPurpose- This study examines how Environmental, Social, and Governance (ESG) practices influence firm profitability and extend key strategic theories like the Stakeholder Theory, Resource-Based View (RBV), and the Triple Bottom Line (TBL) within Zambia’s food sector.Design/Methodology- Using a mixed-methods approach, the study analysed panel data from 2014 to 2024 for listed food companies in Zambia. Fixed effects regression with lagged ESG variables was applied to address endogeneity. Qualitative content analysis of corporate sustainability and governance reports complemented the quantitative findings.Findings- The regression model explains 55.6% of the variation in firm profitability, as indicated by the adjusted R². Among the ESG components, governance practices exhibited a statistically significant positive influence on profitability (coefficient = 23.39, p = 0.015). In contrast, environmental initiatives showed a significant short-term negative effect (coefficient = –32.60, p < 0.001), while social factors did not demonstrate a statistically significant impact.Practical Implications- Firms in emerging markets should embed ESG into core strategy, supported by robust governance. Policymakers must strengthen regulatory frameworks to facilitate sustainable business practices. Future studies are encouraged to further investigate ESG dynamics in resource-constrained settings.Originality/Value – This study contributes to ESG literature in emerging markets by integrating theoretical perspectives with empirical evidence, offering nuanced insights into how ESG performance shapes profitability and strategic outcomes
Accounting Conservatism as a Protective Mechanism: Exploring Its Impact on the Relationship Between Financial Decisions and Likelihood of Financial Distress among Listed Firms in Kenya
No full textPurpose- This study investigates the moderating role of accounting conservatism in the relationship between corporate financial decisions (financial leverage, investment rate, and dividend payout policy) and the likelihood of financial distress among firms listed on the Kenyan Securities Exchange.Design/Methodology- The study analyzed a sample of 45 firms over 14 years from 2008 to 2021, resulting in 630 firm-year observations. Panel logistic regression was employed to assess secondary data from annual financial reports.Findings- Results reveal that financial leverage and investment rate significantly increase financial distress risk, while dividend payout policy has a negative effect. Accounting conservatism moderates these relationships by reducing the impact of financial leverage and enhancing the effect of dividend policy.Practical Implications- Managers should implement conservative accounting practices to align incentives with long-term shareholder interests, ensuring prudent financial reporting and minimizing financial distress risks. Originality- This research contributes to the understanding of financial decisions and distress, offering insights into the role of accounting conservatism in promoting corporate financial stability
The Effects of Accounting Language and Staff Capacity on Local Government Authorities’ Financial Reporting Quality
Full text linkPurpose- This study employs institutional and cognitive load theories to explore and understand how accounting staff capacity and accounting language capacity relate to local government authorities\u27 (LGAs’) financial reporting quality in Tanzania.Design/Methodology- Data were gathered from 126 LGAs represented by 225 internal auditors and accountants using a survey instrument. To test the hypotheses, partial least squares structural equation modelling (PLS-SEM) was used.Findings- Results establish that financial reporting quality is significantly explained by accounting staff capacity and accounting language capacity. This is evidenced by the existence of positive and significant effects of accounting staff capacity and accounting language capacity on LGAs\u27 financial reporting quality.Practical Implications-Since accounting language and staff capacity significantly influence financial reporting quality in LGAs, governments of developing countries must vigorously promote and encourage professional development, enhance financial reporting and communications skills, and generally be an excellent example of encouraging the capacities of accountants and auditors. In doing so, the quality of financial reporting among LGAs will be guaranteed
The Influence of Flexible Work Arrangements on Employee Innovation Moderated by Human Resource Support in the Information Technology and Telecommunications Industry: A Mixed-Methods Approach
Full text linkPurpose- This study, grounded in the Demand–Resource–Individual Effects (DRIVE) Model and Social Exchange Theory (SET), explores the impact of Flexible Work Arrangements (FWAs)—namely Flexible Working Hours (FWH) and Telecommuting/Work From Home (T/WFH)—on Employee Innovation (EI), with an examination of Human Resource Support (HRS) as a potential moderating factor.Design/Methodology- Utilizing a mixed-methods design, this research integrates quantitative results from 150 purposively and snowball-sampled respondents with qualitative insights from four detailed interviews. Statistical analyses included Correlation, Regression, and Explanatory Sequential analysis.Findings- The study’s key findings show that both FWH and T/WFH significantly enhance EI. While quantitative findings indicated no significant moderating effects of HRS, qualitative responses underscored its vital role in fostering a supportive and innovative environment. Practical Implications- These findings underscore the crucial role of FWAs in enhancing innovation and suggest that fostering schedule autonomy and strengthening support systems can significantly boost innovation in hybrid work setups
A Meta-Analytic Review of Entrepreneurial Orientation and Firm Performance: The Mediating Roles of Strategic and Dynamic Capabilities and the Moderating Effects of Contextual Factors
Full text linkPurpose: This study investigates the relationship between Entrepreneurial Orientation (EO) and firm performance (FP) by examining the mediating roles of Strategic Capabilities and Dynamic Capabilities, and the moderating effects of contextual factors such as geographic region and study period.Methodology: The research design employed a meta-analytic review that was conducted using data from 95 peer-reviewed empirical studies encompassing 19,555 firm-level observations. Comprehensive Meta-Analysis (CMA) software was employed to synthesize effect sizes, test mediation pathways, and explore moderation effects across contextual subgroups. The study follows PRISMA guidelines to ensure methodological rigor.Findings: The results confirm that EO positively influences firm performance both directly and indirectly. Strategic Capabilities exhibit a stronger mediating effect than Dynamic Capabilities, suggesting that deliberate resource orchestration enhances EO effectiveness. Contextual analysis reveals that the EO–performance link is more pronounced in emerging economies and in studies conducted after 2015, reflecting evolving entrepreneurial environments.Policy Implications: The findings underscore the need for policies that support capability development within SMEs, especially in emerging markets. Tailored interventions that enhance strategic alignment and dynamic responsiveness can amplify EO’s performance impact.Originality: Finally, this study is among the first to meta-analytically decompose the EO–Performance relationship through dual mediators and contextual moderators, advancing theoretical understanding and offering actionable insights
Green Human Capital and Firms’ Sustainable Performance: A Moderated Mediation Model of Green Transformational Leadership and Green Competitive Advantage
Full text linkPurpose: This study aims to investigate the impact of green human capital (GHC) on firms’ sustainable performance (SP) with a particular focus on the mediating role of green competitive advantage (GCA) and moderating effect of green transformational leadership (green TFL) in the context of garment firms in Bangladesh.Methodology: Researchers collected data from 271 respondents using the questionnaire survey method. The partial least squares structural equation modeling approach was applied to analyze the data.Findings: The research findings revealed a significant positive correlation between GHC and firms’ SP. It also identified GHC as an essential antecedent of GCA. It was also revealed that GCA has a mediating role in the relationship between GHC and firms’ SP. Finally, while green TFL moderates the direct relationship between GHC and SP, the indirect relationship between GHC and SP through GCA is not moderated by it.Originality: This study contributes to the GHC literature in emerging markets by integrating theoretical perspectives with empirical evidence, offering nuanced insights into how GHC influences SP.Practical Implications: This study provides valuable insights for policymakers and stakeholders, highlighting the importance of developing and utilizing GHC in business operations to enhance SP by implementing green TFL style in the organization and achieving GCA in the market
The Green Dilemma: When Environmental Good Depletes Financial Good in Emerging Economies
Full text linkPurpose- This paper aims to examine the relationship between environmental sustainability practices and firm profitability within Zambia’s agro-food sector, assessing both short-term financial effects and strategic implications.Design/Methodology- The study adopted explanatory sequential mixed-methods. Using fixed and random effects regression models, panel data from listed agro-food firms (2014-2024) were analysed. It was followed by thematic analysis of sustainability reports and a semi-structured interview with firm-level sustainability officers.Findings- The quantitative results showed a significant negative relationship between environmental performance and short-term profitability. The Random Effects model revealed a coefficient of –15.739 (p = 0.0006) for the Environmental Score, indicating that higher sustainability scores are associated with lower immediate ROA. Governance was a strong positive predictor of profitability (β = 23.08, p < 0.01). Qualitative findings highlighted long-term benefits. Revenue was statistically insignificant.Practical Implications- Firms need to pursue environmental strategies that are scalable and context sensitive. Regulatory supports, enhancement of technical capacity, and alignment of stakeholders are also critical to make firms’ investment in sustainability compatible with their profitability targets.Originality- As one of the first African emerging-market studies to focus only on environmental sustainability–profitability trade-offs, the paper makes an original contribution, methodologically by the application of an ISO-aligned environmental scoring framework in a context-specific and theoretically by extending Stakeholder and Signaling Theory to illustrate how environmental practices may act as a credible signal for long-term valu
Environmental Sustainability Practices in Supply Chains and Manufacturing Firms’ Performance: Evidence from Tanzania Breweries Limited
Full text linkPurpose- This study investigates the influence of environmental sustainability practices in supply chains on the performance of manufacturing firms in Dar es salaam, Tanzania.Design/Methodology- Employing a case study research design, the study utilized a mixed-methods approach, integrating qualitative and quantitative methodologies. A total sample of 155 respondents was selected using simple random sampling for questionnaires, while 13 participants were purposively selected for in-depth interviews. Data collection involved structured questionnaires and interviews, analyzed using descriptive and inferential statistics with SPSS to ensure robust findings. Findings- The findings revealed a positive and significant influence of circular packaging on manufacturing firm performance. Adopting innovative packaging materials and clear disposal instructions can enhance competitive advantage, increase profit margins, and attract environmentally-conscious consumers, leading to higher market share and revenue. Practical Implications- The study highlights the importance of environmental sustainability practices for manufacturing firms in Tanzania. By adopting sustainable approaches, businesses can contribute to a healthier environment, reduce their carbon footprint, and promote responsible consumption. This can have positive implications for both the local community and the global ecosystem. The study recommends that firms invest in circular economic practices, such as innovative packaging and recycling. Policymakers are urged to provide incentives, such as tax relief and subsidies, to support green technologies. Collaboration between public and private sectors to fund research and development is also emphasized. Additionally, consumer advocacy for sustainable products and practices is critical to driving chang