Research & Innovation Initiative Journals
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Beyond Human Rights: Assessing the Economic and Social Consequences of the Special Powers Act 1974 on Hoarding, Black Market, and Smuggling Activities in Bangladesh
Get PDFThe Special Powers Act of 1974 (hereinafter, the SPA) (ACT NO. XIV OF 1974) was enacted with several objectives, including implementing special measures to prevent certain harmful activities, facilitating speedy trials, and ensuring effective punishment for serious offenses. This study evaluates the effectiveness of this legal framework as a preventive measure against economic crimes in Bangladesh. While there are many economic crimes globally, such as money laundering, hoarding, black markets, and smuggling. This study specifically focuses on the effectiveness of the SPA, 1974, in curbing smuggling, hoarding, and black-market activities in Bangladesh. Additionally, the study highlights various shortcomings of the legal framework, identified through a critical review of the Act and interviews with various stakeholders. This study implements a legal doctrinal research technique that combines case studies and semi-structured interviews to evaluate the economic and social consequences of the SPA, 1974, in Bangladesh. The findings indicate that the SPA, 1974, fails to deter financial fraud, mainly due to inadequate enforcement, legal ambiguity, and institutional limitations, resulting in a considerable economic and social impact. This study proposes legal amendments that comply with human rights standards and recommends that law enforcement agencies prevent such conduct to foster sustainable economic development in Bangladesh
Assessing the Deterrents to Quality Financial Reporting in Corporate Organizations
Get PDFPurpose: The study aims to assess the deterrents to quality financial reporting in corporate organizations and provide an acceptable solution to address the identified challenges.
Methodology: The data were collected using self-administered questionnaires; the unit of analysis was corporate organizations based in Lira, Uganda, and the unit of inquiry was employees. The study assessed discriminant validity among the latent variables using the Heterotrait-Monotrait Ratio, and correlations among the latent variables were computed. To enhance validity and reliability, the study addressed common method bias. A structural equation model was also developed to assess its predictive value and the strength of relationships among the latent variables.
Results: The study found that high-quality reporting is associated with good accounting standards. A positive change in financial reporting strategies improves the quality of financial reporting. It is also noted that the use of qualified staff and ICT would enhance the quality of financial reporting.
Implications: Corporate organizations that apply sound accounting standards, integrate ICT, and empower boards to perform oversight roles in accordance with established policies will always grow faster.
Originality: This study examined the often overlooked, yet significant aspects of quality financial reporting in most corporate organizations, whereas the existing literature focuses primarily on regulatory issues and compliance. The study focused on specificities and hindrances to accuracy and transparency in financial reporting
Emotional Intelligence and Employee Performance: Moderating Role of Gender
Get PDFPurpose: The aim of this study is to examine the impact of Emotional Intelligence (EI) on Employee Performance (EP) with the moderation effect of gender in the Bangladeshi service industry, with a specific focus on the banking sector. The study\u27s theoretical basis is grounded in Goleman\u27s (1995) theory of emotional intelligence.
Methods: The study used a structured questionnaire with a sample of 390 bank employees and analyzed the data using SPSS 25 and SmartPLS 4. Partial least squares structural equation modeling (PLS-SEM) was used to test direct and moderating effects.
Results: The findings revealed a significant impact of all EI dimensions on EP, accounting for 70.2% of the variance. Findings also showed that gender moderated the relationships between motivation and EP and between empathy and EP. However, gender did not moderate the relationship between self-awareness, self-regulation, social skills, and EP.
Implications: The study underscores the importance of nurturing employees’ emotional intelligence by providing appropriate care for both male and female staff, particularly to enhance their motivation and empathy. Besides, it extends Goleman’s EI theory in the service-intensive context
Creative Teams Under Ebullient Supervision: Roles of Knowledge Sharing and Creative Self-Efficacy
Get PDFPurpose: This study examined the impact of ebullient supervision styles on employee creativity among 500 bank employees in Bangladesh, employing social exchange theory as the conceptual framework. The study investigated the functions of knowledge sharing as a mediator and creative self-efficacy as a moderator within this relationship.
Methods: Data were collected from 500 bank employees through a three-wave survey. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).
Results: The findings demonstrated a positive association between ebullient supervision and employee creativity, with knowledge sharing serving as a significant mediating factor between the two. The study further revealed that the influence of ebullient supervision on both employee creativity and knowledge sharing was more pronounced when employees possessed higher levels of creative self-efficacy.
Implications: The study provides practical insights for management, highlighting the importance of fostering knowledge-sharing environments and enhancing employees’ creative confidence to stimulate innovation. Managers are encouraged to adopt ebullient supervision styles and actively work to build self-efficacy among their employees to foster a more innovative workforce.
OriginalityThis study advances the organizational behavior literature by incorporating social exchange theory with the concepts of creative self-efficacy and knowledge sharing to elucidate how leadership style impacts creativity outcomes. This integrated approach to understanding the mechanics of creative leadership in a specific cultural context (Bangladesh) provides a unique contribution to the existing body of knowledge
Civilian Authorities and the Maintenance of Public Order in Cameroon
Get PDFThis paper examines the role of civilian authorities in maintaining public order in Cameroon. The officers charged with ensuring the state\u27s security derive their powers and prerogatives from the legal texts adopted by various political regimes during the French colonial and post-colonial periods. The diversity of actors and the extent of the powers they exercised in the domain of public order were greatly influenced by socio-economic and political events that most often threatened the state\u27s security. Using the qualitative case study design, data from interviews with 26 actors and experts in the field, relevant documents, and observations were integrated and analyzed, enabling the researcher to provide comprehensive and practical analyses of public order in Cameroon. The findings of this paper reveal that while political authorities principally maintained public order through policy formulation and orientation, administrative authorities who had received specific training in the domain from specialized training institutions such as the National School of Administration and Magistracy (NSAM) often found themselves caught between the difficult choice of strictly implementing the law or a highly politicized version of public order that was often void of the independence required to sustainably address grievances and restore lasting peace. Similarly, traditional authorities in Cameroon were endowed by customary law with the competence of maintaining public order in their respective chiefdoms and villages. However, the increased involvement of these hitherto neutral traditional rulers in party politics has further complicated their role in maintaining public order, as many have been accused of being stooges of particular political regimes
Determinants of Marketing Innovations in Small and Medium-Sized Enterprises: An Empirical Study
Get PDFPurpose: This study aims to examine the effects of internal factors (organizational culture and leadership, resources and human capital, technological capabilities) and external pressures (shifts in Consumer Behavior, Competitive Intensity, Institutional and Regulatory Pressures) on marketing innovations in SMEs in Bamenda III, Cameroon
Methods: Based on Schein’s Organizational Culture and Leadership Theory (1985), the resource-based view (RBV) of Barney (1991), and the Dynamic Capabilities Framework (Teece, 2007), the study used a quantitative design. A convenience sampling approach was used to select 133 SMEs, as it was justified on the grounds of its practicality, cost-effectiveness, and accessibility. Multiple correspondence analysis was used to construct indices for organizational culture and leadership, resources and human capital, technological capabilities, shifts in consumer behavior, competitive intensity, and institutional and regulatory factors. The ordinary least squares estimation technique was used to test the hypotheses of the study
Results: Organizational Culture and Leadership (OCL) had a negative and statistically significant effect on marketing innovation, whereas Technological Capabilities (TEC) had a negative but statistically insignificant effect. Resources and Human Capital (RHC) had a negative and significant effect on marketing innovations, and shifts in Consumer Behavior (SCB) exhibited a positive and statistically significant relationship with marketing innovation. that Competitive Intensity (CI) had a positive and statistically significant effect on marketing innovations, and Institutional and Regulatory Pressures (IRP) had a positive and highly significant effect on marketing innovation. A negative and statistically significant effect was observed for firms with 6–7 years of experience, suggesting that older SMEs may exhibit innovation fatigue or strategic inertia, relying on established routines rather than exploring new marketing approaches.
Implications: This study underscores the complex interplay between internal and external factors that influence marketing innovations among SMEs in Bamenda III, Northwest Cameroon. While external pressures like consumer shifts, competitive intensity, and regulatory environment encourage innovation, internal factors such as organizational culture, leadership, and resources can hinder it if not properly managed. For SMEs to remain competitive and sustainable, targeted policies must foster a supportive environment that enhances internal capabilities and leverages external market dynamics
Unlocking Growth Potential in Bangladesh’s Aviation Sector: Trends and Prospects
Get PDFThe aviation industry in Bangladesh is one of the fastest-growing sectors and is very important for trade, tourism, connectivity, and the country\u27s overall economic growth. Sustained economic growth, a rising middle class, and growing demand for travel both within and outside the country are driving the industry\u27s rapid expansion. Additionally, ongoing development activities, including the adoption of digital technologies to enhance services, are transforming both domestic and international airports into modern facilities. Most importantly, Bangladesh’s geographic position is significant, opening new opportunities for the country. This study aims to assess how the aviation sector in Bangladesh is creating new opportunities and to offer recommendations for integrating into this field to further improve it. In addition to secondary data, Key Informant Interviews (KIIs) were conducted with aviation experts to articulate recommendations. The study found that the Civil Aviation Authority of Bangladesh (CAAB) is working to improve the aviation sector by implementing initiatives at airports and through policy. The findings are intended to contribute to academic discourse, policy planning, and industry practices to capture the full potential of this critical sector
Mapping the Intellectual Structure of Green Bonds Research in Clean Energy Transition
Get PDFPurpose: Green bonds are designed to provide financial resources for deploying affordable and economically viable carbon-friendly energy infrastructures. This paper discusses the research trends, current practices, and future research implications of green bonds in the clean energy transition.
Methods: This study extracted scholarly articles from the Scopus database and used bibliographic analysis to uncover publication trends, research affiliations, geographical contexts, thematic trends, and bibliographic coupling, along with a narrative literature review to assess current practices and pinpoint future research directions for the widespread adoption of clean energy.
Results: Developing countries, particularly those in Asia, have a strong research portfolio on financing the energy transition through green bonds. However, financial markets in developing countries are weak and unorganized, hindering the growth of energy-efficient projects. Policy development, focusing on building energy infrastructure, standard reporting frameworks, stringent regulations, and prioritizing investor confidence, is essential for transitioning to a low-carbon economy.
Implications: Researchers, regulators, and policymakers can make use of the results of the research questions to develop a unique framework regarding the strategic thinking and actionable development plan of green bonds for any positive impact on energy efficiency
Originality: This study employed a systematic, quantitative, and qualitative approach to answer the research questions. The quantitative approach examines the critical areas researchers need to address to support the energy transition through green bond financing. The qualitative approach evaluates the current green bond infrastructure and explores future directions for successfully implementing a renewable energy strategy
Understanding Cybersecurity Awareness Among Students in Bangladesh: A Data-Driven Approach
Get PDFCybersecurity awareness is essential in the digital era, especially for university students, who are extensively engaged online and often vulnerable to cyber threats. Everyone now depends on the cyber world, increasing the space for cybercrime. Cybercrime is evolving into a severe issue in today’s scenario. Cybercriminals use numerous tricks to cheat people. The cyber world has become a forte for everyone, from the government sector to people in business, school students to university students, and teenagers to adults. This kind of crime is alarmingly increasing in Bangladesh. A glomming threat has already been noted to exist in information technology. The primary purpose of this study was to explore how students keep sufficient knowledge about cybercrime to protect themselves from any unwanted situation. Primary data was collected through interviews, while secondary data was obtained by reviewing various reports, articles, and newspapers. Purposive sampling was employed to gather primary data from a diverse group of university students. Here, SPSS Version 24 has been utilized for data analysis. The study revealed mixed awareness and compliance among stakeholders in password management, browser security, and social media use, highlighting the need for better cybersecurity education. The study underscores the need for improved cybersecurity education to protect university students from growing cyber threats due to their limited awareness and risky online practices
Determinants of Mobile Apps Adoption in SMEs of Bangladesh: The Role of Digital Financial Literacy
Get PDFPurpose: The objective of this study is to examine the key determinants influencing the adoption of mobile apps among SMEs in Bangladesh, with a particular focus on the role of digital financial literacy.
Methods: The research gathered data using a structured questionnaire and probability-stratified random sampling methods. A total of 302 data were collected and analyzed with PLS-SEM. Two urban cities, Chattogram and Cumilla, along with their semi-urban areas, have been selected as the study areas.
Results: The study found that relative advantages, competitive pressure, and organizational readiness are significantly correlated with behavioral intentions to adopt mobile payment systems. Nonetheless, compatibility and perceived security do not substantially influence the adoption of mobile apps in SMEs. Simultaneously, digital financial literacy moderates the interaction among competitive pressure, compatibility, and the adoption of mobile apps by SMEs in Bangladesh.
Originality: This study contributes to the field by extending the TOE framework with digital financial literacy as a moderating factor, providing new theoretical and practical insights into how TOE dimensions influence the adoption of mobile payment systems by SMEs in Bangladesh