Purpose: This study examines how destination-level strategic capabilities shape Muslim-friendly tourism in Indonesia through analytical comparison with Singapore and the United Kingdom. Design/Methodology: A qualitative multiple-case design draws on 32 semi-structured interviews, three focus group discussions involving 20 participants, and a secondary documentary review conducted between May and August 2024. Interview and FGD data were coded by the second and third authors and interpreted through reflexive thematic and cross-case analysis. Findings: Indonesia possesses substantial Muslim-friendly tourism resources, but resource abundance does not consistently translate into destination capability. The main constraints concern uneven halal assurance, inconsistent service readiness, fragmented practical digital information, limited operational coordination, and gaps between general investment promotion and project-specific investment requirements. Singapore illustrates an integrated service-reliability pathway, while the United Kingdom demonstrates a decentralized pathway mediated by community networks, market mechanisms, and digital platforms. Practical Implications: Destination managers should focus on minimum service reliability, visible assurance, searchable information, operational stakeholder routines, and credible investment preparation while preserving destination diversity. Originality: The study reframes Muslim-friendly tourism as a destination-level strategic capability and specifies a resource-conversion mechanism linking governance, readiness, assurance, digital usability, visitor confidence, and market value.
Purpose: This study maps and synthesizes research on hybrid work and employee well-being, explaining its simultaneous resource and demand effects. Design/Methodology: Following PRISMA 2020 and SPAR-4-SLR, 250 Scopus records published from 2020 to 3 June 2026 were screened. After excluding 26 articles in press, 224 articles were bibliometrically mapped and 200 underwent structured title-abstract synthesis using VOSviewer and thematic coding. Findings: Five clusters organize the field. Flexibility and autonomy appeared in 45.0% of core studies, while digital demands and technostress appeared in only 10.0%, despite burnout and stress appearing in 19.0%. Hybrid-work quality is more consequential than remote-work intensity. Practical Implications: Organizations should design coordinated, choice-supportive hybrid systems and monitor resources and demands jointly. Originality: The review integrates JD-R, boundary, technostress, and fit perspectives into a Hybrid Work Demands-Resources and Employee Well-Being Framework.
Objective: This study examines how AI-enabled HR Analytics Adoption Capability (AIHRA), a second-order formative construct, is associated with operational performance among Nigerian SMEs. Design: Drawing on UTAUT2, the Resource-Based View, and Socio-Technical Systems Theory, a survey was administered to 296 respondents across SMEs in Lagos, Abuja, Port Harcourt, and Kano. PLS-SEM via SmartPLS 4.0.9.9 was used for analysis. Findings: Technological Readiness (weight = 0.584, p<0.001) and Organisational Support (weight = 0.532, p<0.001) significantly form AIHRA. Perceived Value and Use is non-significant (0.119, p = 0.219) but shows absolute importance. AIHRA is positively associated with operational performance (β = 0.626, R2 = 0.392). Policy Implications: Managers and policymakers should prioritise digital infrastructure and organisational support before AI procurement. Originality: This study contributes an empirically tested higher-order formative model linking AI-HR analytics adoption capability to operational performance in Nigerian SMEs, extending prior technology-organisation-environment evidence by showing structural determinants dominate perceptual constructs within a multi-theory, capability-based specification.
Purpose: This study is anchored on the Resource-Based View and Modern Portfolio theories to investigate the impact of revenue diversification (RD) and capital budgeting practices (CBP) on financial sustainability (FS), moderated by sustainability audits (SA). Design/Methodology: Data were collected from 228 managers using a cross-sectional research design and a questionnaire. Data analysis were through Partial least squares structural equation modeling (PLS-SEM). Findings: Analysis reveals that RD and CBP significantly and positively drive FS, though RD demonstrates a greater effect. SA moderated positively the association between the RD and FS, but negatively on the CBP and FS linkage. Practical Implications: The study’s findings inform the management and policymakers of Savings and Credit Cooperative Organisations (SACCOS) in recognising and prioritising SA, RD, and CBP in their decision-making and planning processes to achieve financial success. They should embrace regular investment training, investment diversification, and designate a dedicated unit to manage revenue diversification and capital budgeting practices to achieve FS.
Purpose: 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's 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.
Purpose: 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.
Purpose: 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.
Purpose: 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.
Purpose- 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.
Purpose- 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' (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' 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.
Purpose- This study aimed to examine essential entrepreneurial skills as perceived by students, practicing entrepreneurs, and employers in Tanzania, focusing on the ecosystems of Dar es Salaam and Mwanza. Design/Methodology- A qualitative cross-sectional design was employed, using stratified random sampling and purposive sampling to conduct in-depth interviews with students, entrepreneurs, and employers. Thematic analysis was used to interpret the qualitative data. Findings- The study identified ten critical entrepreneurial competencies: communication, problem-solving, adaptability, resilience, teamwork, creativity, initiative, networking, leadership, and customer focus. There was consensus among all groups regarding the importance of these skills, with students emphasizing curricula that incorporate real-world challenges, and entrepreneurs and employers stressing the need for practical experience, financial literacy, strategic thinking, innovation, and ethical decision-making. Practical Implications- The study offers recommendations for enhancing entrepreneurial education by integrating hands-on learning, internships, case studies, mentorship, and practical experience into academic programs. It also suggests a unified framework for curriculum enhancement, incorporating the perspectives of students, entrepreneurs, and employers to improve entrepreneurial education.
Purpose- Sustainability performance (SP) boosts competitive advantage and benefits the environment and society. The present study analyzes the impact of green technology innovation (GTI) dimensions, namely green product innovation (GPtI), green process innovation (GPsI), and end-of-line innovation management (ELIM), on SP dimensions, namely economic performance (EcP), environmental performance (EnP), and social performance (SoP). Design/Methodology- A questionnaire instrument was developed and administered to a sample of 145 small and medium-sized enterprises (SMEs) located in the Tehran province of Iran. The data collected were analyzed using PLS-SEM. Findings- The data analysis results showed that GPtI and GPsI significantly influence EcP, EnP, and SoP. Furthermore, the findings indicate that while ELIM positively impacts EnP and SoP, it does not exert any influence on EcP. Practical Implications- This research highlights the significance of GTI in enhancing SP, providing practical implications for SMEs to adopt eco-friendly practices, thereby improving operational efficiency, reducing environmental impact, and fostering competitive advantage in the market.
Purpose- 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.
Purpose- 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.
Purpose- 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 change
Purpose- This study investigates AI's impact on employment and wage dynamics within the manufacturing sector.Design/Methodology- Utilizing data from 3,522 manufacturing firms between 2007 and 2021, we analyze the effects of AI adoption on labor markets. Findings- AI adoption correlates with reduced employment numbers yet enhances wage rates, with some employees seeing wage increases as high as 83.86%. Heterogeneity analysis reveals variability in these impacts, dependent on contextual factors. The deployment of artificial intelligence in manufacturing sectors leads to an upgraded wage structure, emphasizing the importance of advancing individual professional skills to capitalize on these wage improvements. Additionally, compared to larger firms in the eastern region, small and medium-sized enterprises in the central and western regions stand to gain more substantially from the integration of artificial intelligence technology.Practical Implications- Policymakers need targeted interventions to address job losses while leveraging wage growth benefits, emphasizing reskilling and inclusive AI integration strategies. The study provides empirical evidence on AI's dual effect on employment and wages, offering nuanced insights into sector-specific AI consequences.
Purpose- This study aimed at examining the role of green human resource management practices on environmental performance. Four green HR practices were involved. These practices include green recruitment and selection, green training and development, green performance management and green compensation management. It further aimed at examining the mediating effect of perceived organisational support toward the environment on the relationship between green HR practices and environmental performance. Design/Methodology- The study used a case study design. Quantitative approach was used through which data was collected using a questionnaire from 198 out of 220 respondents expected which accounts for 90% response rate. Data analysis involved descriptive and inferential statistics. Findings- The study found green recruitment and selection, green training and development, green performance management and green compensation management have significant positive impact on environmental performance. Moreover, perceived organisational support toward the environment was found to have significant effect on the relationship between each green HR practice and environmental performance. The study stresses the need for organisations through their respective management teams to play a supportive role in promoting green HR practices to enhance environmental performance. Practical Implications- Human resource management practices have potential in enhancing environmental performance of organisations. This could be done through integrating green practices with human resource management practices and providing organisational support toward green initiatives.
Purpose- The study sought to establish the indirect effect of trust in government on the relationship between the tax service quality and tax compliance among SMEs in North Rift Economic Bloc, Kenya. Design/Methodology- Based on the social contract theory, this study has a positivist philosophy that is informed by an explanatory research design. The target population was 21,232 SMEs; the sample size used in this study consisted of 393 SME owners/managers selected through a stratified sampling technique. Data were collected using a self-administered questionnaire, and Cronbach's alpha with factor analysis was used to establish the instrument's reliability and validity. Descriptive and inferential statistics were employed to test the hypothesis, and hierarchical regression using the Hayes Process macro was performed. Findings-The study revealed that tax service quality (β =.541, p=.000<0.05) and trust in government (β =.375, p=.000<0.05) are significantly positively related to tax compliance. In addition, the tax service quality was found to have a significant effect on trust in government (β =.395, p =.000<0.05). In addition, the results showed that trust in government mediates the relationship between tax service quality and tax compliance (β =.1482, CI=.0981, .2015). Practical Implications- These findings underscore the need for governments to improve the quality tax services, as this may be able to help in gaining public trust which will ultimately increase SMEs compliance with taxes. There is scope for future research to incorporate mixed-method approaches in order to discover yet more factors affecting tax compliance.
Purpose- This research provides a new strategy for stakeholders regarding factors influencing the improvement of employee performance through work discipline in the Indonesian Air Force. Design/Methodology- This is quantitative research. The research population consisted of all Indonesian Air Force employees. The sample size for this research was 400 employees. Data collection was survey with a questionnaire. This study utilized Smart PLS version 3.2.9 and data analysis employed PLS-SEM. Findings- The findings indicate that organizational culture, work environment and work discipline significantly impact employee performance. Additionally, training, organizational culture, and work environment have an effect on work discipline and work discipline acts as a mediator in the relationship between training, organizational culture and work environment with employee performance. Practical Implications- The practical implications can assist the Indonesian Air Force in enhancing employee performance and creating a better work environment. Through appropriate actions, the organization can achieve improved outcomes in pursuing its objectives.
Purpose - This study aims to examine the effects of Industry 4.0 on talent management. It is observed that resources are allocated and training programs are organised for the transformation of the workforce in the Industry 4.0 process. Design/Methodology - Qualitative research approach was adopted in the study. Using purposive sampling method, 4 different industrial enterprises were analysed. Data collection process was carried out through face-to-face and online interviews. Findings - Organizations prioritize continuous training and fringe benefits in talent management, while employee involvement in social responsibility projects and teamwork enhances internal communication. In the Industry 4.0 era, maintaining organizational balance and providing diverse opportunities to talented employees are crucial. Practical Implications - The study suggests that implementing 28 different practices such as brand equity, collaboration, work-life balance and career opportunities to retain talent can increase awareness of the impact of Industry 4.0 on HR management. Establishing sector-based standards and models can help researchers in Turkey to implement Industry 4.0 and talent management practices.
