Society for the Study of Business & Finance- SSBFNET: E-Journals
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The Major Impact of Green Banking Practice on Profitability of Banking Sector: An Empirical Evidence from Bangladesh
Get PDFBangladesh is an extremely adverse affected country over the world related to environment and ecology due to global warming so that Bangladesh economy experienced many serious problems for global warming. The study is planned by addressing this burning issue and identifying gaps in knowledge after reviewing related literature. The aim of this dissertation is to look into sustainable banking practice, i.e., green banking practice by selected banks. To achieve the aim of the thesis, it is focused on major impact of selected green banking practice on banks profitability and also showed the problems, prospect, suggestion & recommendations for selected banks & stakeholders. In this study, the secondary data are collected from annuals reports during 2011-18 of selected commercial banks. The statistical techniques are used, i.e., descriptive statistics, graphic presentations, ANOVA, linear regression and regression for panel data in Gretl, etc. After analyzing the data, the results of this study inform us of empirical understanding that is there are a poor impact on profitability, i.e., ROA, ROE, and ROI by independent variables i.e., GFI, CRF, OB, GT and GAC of the selected SCBs & PCBs over the study period, because the variation of ROA is only 24% and Variation of ROI is only 39% by independent variables, at the same time ROE has low negative correlations with independent variables because Rho is ?0.235. The comparative position of PCBs is better than SCBs, but both selected SCBs and PCBs\u27 performance are found below satisfactory in most of the aspects of the study during 2011-18.
Optimizing Stakeholder Engagement for Electrification Success: Evaluating Performance Strategies of Universal Electricity Access Program
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Stakeholder engagement has been indicated as great driver for successful electrification projects in many countries, including settings similar to Rwanda. However, little is known about its influence on electrification projects in Rwanda. The purpose of this study was to evaluate how different strategies of stakeholder engagement influence performance of electrification project Musanze District, Rwanda, with a focus on RUEAP. Specific focus was on collaboration strategy, involvement strategy, empowerment strategy and consultation strategy. Stakeholder theory and Goal Setting Theory informed the study. The study used descriptive survey and correlational research designs. A structured questionnaire and interview guide were used to collect quantitative data from 452 participants who were selected using Stratified, random and purposive sampling from a target population of 4691. The questionnaire was piloted with 47 participants, representing 10% of the sample size. The Validity of instrument was done and the coefficient of 0.8 was obtained. Reliability was established using Cronbach’s alpha test, and a Cronbach’s alpha coefficient of 0.899 was found. Descriptive statistics and inferential statistics of Correlation and Regression were done at a significance level of 0.05 using SPSS version 28 while thematic content analysis of qualitative data was done on qualitative data. The findings for four hypotheses were tested at ?=.05 level of significance and the results were: stakeholder collaboration (P=0.011<0.05); stakeholder involvement (P=0.015<0.05); stakeholder empowerment (P=0.000<0.05) and; stakeholder consultation (P=0.007<0.05) does not significantly influence performance of electrification projects were rejected, confirming that they all had a significant influence on project performance. The study concludes that Stakeholders’ engagement in electrification project in Musanze have significantly influenced the electrification project performance. It is recommended that RUEAP project should continue to prioritize stakeholder engagement during the implementation of the project, but greater emphasis must be considered to begin engagement during the planning stage to ensure that the project aligns with public needs and expectation. Future research should involve a nationally representative sample of stakeholders would paint a picture of how engagement influence performance that is generalizable to other settings across Rwanda.
Green supply chain management as a competitive strategy in the South African mining sector: An empirical assessment
No full textThis study seeks to investigate green supply chain management (GSCM) methods and their impact on enterprise performance in the South African mining industry. The study specifically examines the mediating influence of organisational factors—employee job satisfaction, operational efficiency, and relational efficiency—in mining businesses located in Rustenburg, Northwest Province. A quantitative research design was employed with a designed survey questionnaire disseminated to supply chain management departments in two platinum mining firms. The research model connected GSCM practices to enterprise performance, mediated by three organisational characteristics. The data analysis encompassed reliability and validity assessments, succeeded by correlational analysis and multiple regression models to evaluate the hypotheses. The findings indicated a statistically significant correlation between the deployment of GSCM practices and organisational performance. The study further established that employee job satisfaction, operational efficiency, and relational efficiency significantly moderate this link. The findings indicate that the use of GSCM directly improves performance and indirectly boosts essential organisational dynamics.The research offers empirical evidence endorsing the strategic incorporation of GSCM processes within the mining industry. It underscores the significance of concentrating on internal organisational elements to optimise the advantages of GSCM implementation. Mining companies can enhance their sustainability and overall performance by emphasising employee satisfaction and operational teamwork. This study enhances the sparse empirical literature on Green Supply Chain Management (GSCM) within the mining sector, specifically in the sub-Saharan African context. Incorporating organisational mediators provides a deeper view of how Green Supply Chain Management (GSCM) influences company performance, offering useful insights for both scholars and practitioners seeking to link sustainability with commercial objectives
The impact of the appropriation of ICT in HR management on the performance of Tunisian SMEs
No full textThis study examines how using information and communication technologies (ICT) affects the performance of Tunisian SMEs in human resources management (HRM). The findings indicate that numerous Tunisian small and medium-sized enterprises struggle to integrate ICT tools into human resource management due to inadequate foundational knowledge about these technologies and a limited understanding?of their functionality. Consequently, they may underperform. As argued by Müller and Voigt (2021), proper utilization of ICT can be achieved through the appropriate?adoption of tools and the continuous development of digital skills within human capital. Jones and Kim (2020) also highlight the significance of this finding, suggesting that investment in tools (e.g., the intranet) not only enhances internal communication but also forges connections between mobile employees, those working from home, and office-based employees
Future of accounting and auditing: Insights from Romania on artificial intelligence in financial reporting
No full textThis research highlights the perceptions of accountants and auditors in Romania, offering insights into how the use of Artificial Intelligence is impacting traditional financial reporting. This research addresses an important gap, respectively the lack of Artificial Intelligence in financial reporting in the Romanian context, as prior studies often focus on broader or economically advanced regions, such as more developed countries. The purpose of the study is to contribute to this emerging discussion, presented as a wide limitation of AI adoption in such a regulated sector. Insights were gathered through semi-structured interviews with pre-defined affirmations and open questions regarding the regulatory environment and how AI has been used to enhance financial reporting quality and accuracy but also how the regulatory environment limits the scope of AI. Additionally, a subset of international-level participants was interviewed for comparative purposes, enabling cross-border insights. Findings were further contextualized through the review of relevant literature to validate the comparative results by aligning them with perspectives with global trends. The key findings suggested companies often incorporate AI into their global strategies but fail to provide adequate training or support. Respondents also transparently communicated the lack of knowledge surrounding the subject given its benefits in the domain and lack of practical implications. Additionally, there is a clear need for a regulatory framework when applying AI in professions such as accounting
Investigating the effect of IFRS 17 on the financial reporting of South African state-owned non-life insurance enterprises
No full textThis study evaluates the effects and challenges faced by South African state-owned insurance enterprises in adopting International Financial Reporting Standard (IFRS) 17, mainly the effects on financial reporting and contract transparency. Research purpose: The study analyses IFRS 17’s effect on the financial reporting practices and the transparency of insurance contracts within these enterprises. This is the first study to explore IFRS 17’s effects on South African state-owned non-life insurance enterprises from a finance management and executive perspective. It aims to identify key challenges and benefits of implementation while assessing its impact on accounting information quality. A qualitative approach was used, with semi-structured virtual interviews conducted among finance executives and management. Data was analysed using ATLAS.ti software to identify themes and patterns related to IFRS 17 adoption. The study found that IFRS 17 adoption has significantly improved transparency and comparability in financial statements, enhancing clarity in presenting insurance contracts. However, challenges such as the complexity of the standard, increased demand for technical expertise and resource allocation issues were identified. It is recommended that finance executives receive additional training and support to navigate IFRS 17 complexities. Strengthening regulatory frameworks will help maximise transparency and financial reporting improvements while mitigating implementation challenges. This study provides valuable insights into IFRS 17 adoption within state-owned insurers, highlighting its benefits and challenges to support informed decision-making in the adoption and implementation of the international accounting standard
The impact of oil price fluctuations on the South African exchange rate: Evidence from symmetric and asymmetric analyses
No full textThis article investigates the nature of the relationship and the effects of changes in oil prices on South Africa\u27s exchange rate. It fills an essential gap in comprehending how oil price shocks influence emerging market economic dynamics. Through the use of a Bayesian Vector Auto-Regressive (BVAR) model, this study finds that the initial oil price shock to exchange rates is weakly positive in the short run, reflecting a 1% increase in oil prices, leading to a 0.08% exchange rate appreciation. The study also finds an asymmetrical relationship between oil prices and exchange rates. These effects become more pronounced when global uncertainty is at its peak. These findings have implications for shaping policies in South Africa. Exchange rate stability strategies could involve diversifying energy sources and introducing risk-hedging methods while striving for stability through flexible monetary and fiscal policies. This research also adds to the ongoing conversation about the susceptibility of emerging market currencies to external pressures, serving as a reference point for examining comparable economies. This research enriches the existing body of knowledge by addressing methodological gaps and providing a contemporary analysis of South Africa\u27s exchange rate dynamics in a post-crisis global economy
Digital Engagement Center (DEC) as a strategic communication system for early detection of reputation crises
No full textThe rapid growth of the digital information ecosystem, characterized by cross-channel conversations, the spread of misinformation, and the increasing vulnerability of corporate reputation, highlights the urgency of developing strategic communication systems powered by data and artificial intelligence for early detection and crisis mitigation. This study therefore focuses on examining the role and effectiveness of the Digital Engagement Center (DEC) at PT United Tractors Tbk (UT), while also exploring the experiences, practices, and perceptions of communication and management practitioners regarding its use in strategic decision-making. Although the literature on media monitoring, AI-driven communication, and early warning systems is extensive, research on their application in the form of an integrated system such as DEC remains limited, particularly in developing countries like Indonesia. This makes the study relevant in addressing this gap and providing both theoretical and practical contributions. In the employing qualitative intrinsic case study design, data were collected through interviews, observations, and document analysis, and analyzed using thematic analysis. The findings indicate that DEC is an effective AI-enabled early warning system for real-time analysis, classification, and prediction of issues while requiring validation by a human for shifting communication toward a proactive rather than reactive model. Effectiveness is further evidenced by early detection of issues such as the internal PPE case, whereby supported automated notifications, monthly sentiment reports, and the AMEC model underscore the significance of timely imports, interpretation, and support within the organization. Moreover, DEC serves as a strategic instrument for leaders and communication practitioners to design narratives, strategies, and data-driven policies through its interactive dashboard and escalation SOPs, thereby strengthening public trust and fostering a more adaptive and collaborative organizational communication culture
Impact of supplier collaboration on implementing sustainable blue economy procurement practices in Temeke
No full textThis research examines the critical role of supplier collaboration in advancing sustainable procurement practices within Temeke District’s Blue Economy a coastal zone in Tanzania where marine resources underpin livelihoods yet face escalating environmental pressures. Despite national policies promoting sustainable ocean governance, implementation gaps persist due to fragmented regulations, power imbalances, and the marginalization of informal suppliers. This study addresses an underexplored link: how collaborative relationships between buyers and suppliers enable or constrain sustainability outcomes in complex, resource-dependent contexts. Adopting a mixed methods approach, the research engaged diverse stakeholders across public, private, and community spheres. Findings reveal that transactional procurement paradigms dominate, stifling innovation and ecological stewardship. Trust deficits and restrictive contractual frameworks inhibit meaningful partnerships, while pervasive informality excludes suppliers with invaluable place-based knowledge. Nevertheless, intermediary actors, such as NGOs and community leaders emerge as vital bridges, fostering adaptive solutions through locally embedded dialogue. The study identifies key barriers, including conflicting sectoral policies, financial exclusion, and gendered occupational segregation, which limit inclusive participation. Conversely, enablers like co-designed "Sustainability Compacts" and intergenerational knowledge exchange offer pathways for reform. Recommendations prioritize integrated governance, supplier empowerment funds, and gender-responsive platforms to reconfigure collaboration as a catalyst for equity and resilience. By centering Temeke’s socio-ecological realities, this research contributes a framework for transforming procurement from a compliance exercise into a regenerative force. It argues that effective Blue Economy transitions require redistributing agency to frontline suppliers not as contractors, but as custodians of coastal futures
A sociological investigation into the factors influencing women\u27s political participation in South Africa: a qualitative approach
Get PDFThis study examined the determinants affecting women\u27s empowerment in political involvement within the Buffalo City Metropolitan Municipality (BCMM) in the Eastern Cape Province. A qualitative inductive technique was utilised to obtain insights from female ward and proportional representation councillors, involving 10 key informant interviews to examine their experiences in local governance. The research was based on feminist theories that underscore the necessity for social equality and the deconstruction of patriarchal frameworks within political situations. The results indicated that social support, knowledge, and accessible forums for women to articulate their perspectives were crucial in enabling women\u27s active participation in local politics. The study emphasised the significance of executing existing policies and cultivating personal drive as essential factors for increasing women\u27s political participation. The results highlighted the importance of establishing a supportive atmosphere that prioritises women for political roles and the need for chances for them to express their views. The research demonstrated that women\u27s political drive and legacy are crucial in encouraging future generations of female leaders. This study offers a thorough analysis of the elements that can enhance women\u27s empowerment in municipal politics, hence fostering greater female representation and involvement in decision-making processes