The purpose of this study is to investigate the role of AI capability (AIC) on organizational creativity (OC), green innovation (GI), and sustainable performance (SP). It also aims to investigate the mediating roles of OC and GI, as well as the moderating role of knowledge sharing culture (KNC). This study used quantitative methodology and utilized a survey to collect data from 421 employees in different organizations in Bangladesh. We used the structural equation modeling (SEM) technique to analyze the data. This study finds that AI capability significantly influences OC, GI, and SP. OC and GI work as mediators, and KNC serves as a moderator among the suggested relationships. This study is notable for its novelty in examining multiple unexplored aspects in the current body of research. This research also provides valuable insights for policymakers and practitioners regarding the effective integration of AI to enhance organizational competitiveness.
The purpose of this study is to understand Green Human Resource Management (GHRM) practices, considerations that facilitate Green Organizational Culture (GOC) and Organizational Agility (OA), and the connection between these factors and the social performance (SP) and environmental performance (EP) of businesses. The target population of the current study comprises a Bangladeshi organization (manufacturing, university and service). In this quantitative study, data were collected using structured questionnaires. The final sample consisted of 445 respondents, and the data were analyzed using the Structural Equation Modeling (SEM) technique. Both Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA) were conducted to ensure the validity and reliability of the measurement model. The results show that social GHRM has a beneficial effect on social and environmental performance factors. This research also discovered employee’s ideas about GRRM, GOC OA, and improving an organization’s social and environmental performance for long-term growth. Our results show that hiring, teaching, evaluating, and rewarding employees in ways that avoid harming the natural world are all examples of HR management practices that help create a green workplace culture. This work adds to the resource-based view (RBV) and transitive leadership (TL) theory by showing the things that contribute to an organization’s green culture and agility help the link between social and environmental performance and green HRM practices. Organizations in Bangladesh can benefit greatly from the GHRM model that this study suggests, as OC and OA have a good effect on both society and the environment.
29 April 2021 in Asian Journal of Accounting Research
Purpose: The purpose of the study is to determine the relationship between bank efficiency in terms of corporate governance guidelines and the extent of practice of earnings management (EM).Design/methodology/approach: Archival data of listed private commercial banks of Dhaka Stock Exchange over the period of 2007–2016 relating to corporate governance and earnings management are collected and analyzed using parametric and non-parametric methods (efficiency analysis) and applying panel regression analysis.Findings: The same distribution pattern and have low degree of the correlation (0.248) among them. It is found that private commercial banks of Bangladesh, on average, display efficiency level of 80.84%. The average value of discretionary loan loss provision (i.e. measure of earnings management) is 0.4249 and this indicates the presence of earnings management. The relation between earnings management and efficiency score in both cases of two-step system generalized methods of moments (GMMs) and difference GMM are found to be negative. The negative coefficients (−0.7969 and −0.57) indicate that as the efficiency increases, the practice of earnings management by the private commercial bank reduces. By estimating efficiency based on corporate governance guidelines and detecting the existence of EM, the major contribution of the study is establishing the relationship between bank efficiency based on compliance with corporate governance guidelines and managerial practice of earnings management in Bangladesh. Empirical results of the study have also established the fact that the more efficient the management of the banks are, the less likely it will practice earnings management under the compliance of corporate governance guidelines in Bangladesh.Research limitations/implications: This research study has some limitations. Only conventional banks are considered for the study, with the exception of Islamic banks. Comparison between conventional banks and Islamic banks could have been done.Practical implications: Based on the literature study, the effectiveness of corporate governance aligns with decreasing agency conflict, protection of shareholders' interests and restrain management from self-serving activities (i.e. practice of earnings management). The empirical results of the study established these facts. Regulators should give more emphasis on effective implementation of good governance.Originality/value: To the best of the authors' knowledge, this may be the first to empirically determine the relationship between efficiency estimation based on corporate governance and earnings management in case of listed commercial banks of Bangladesh.
18 March 2024 in International Journal of Economics and Financial Issues
The fundamental human resource that influences financial well-being is financial literacy. People are more likely to save and invest if they understand the time value of money, credit, insurance, and investments. Having a sound financial understanding lessens stress and increases financial well-being. This study used a structured survey questionnaire and back-translated it into Bangla to ease readability for the respondents. Four hundred thirty-five invitations were sent mainly to the Dhaka city dwellers’ and only 253 complete responses were retained for analysis. Partial least squares structural equation modeling (PLS-SEM) is used to assess the intercorrelations and validate the measurement model among the constructs (financial attitude, behavior, knowledge, self-efficacy, technological self-efficacy, and financial well-being) using SmartPLS version 4. The result found a full mediation effect among financial behavior, financial self-efficacy, and financial well-being. Partial mediation effects are found among financial attitudes toward financial self-efficacy, technological self-efficacy, and financial well-being.
The intensity of integrating green intellectual capital into business strategies and policies to address sustainability concerns rises sharply. However, limited research exists on how information technology capabilities can improve the impact of green intellectual capital on sustainability in service sectors of developing countries like Bangladesh. This research addresses this research gap by exploring how human, relational, and structural dimensions of green intellectual capital contribute to gaining business sustainability in the service sector. Furthermore, it also observes how information technology capabilities can further strengthen these effects. The study employs a quantitative approach where a survey was conducted with 465 personnel from the service sector in Bangladesh using online platforms. Structural Equation Modeling was employed with AMOS software to analyze the data. The results reveal that green human capital, rational capital, and structural capital significantly enhance business sustainability. And, the results also evident that information technology capabilities were found positive to foster green intellectual capital on sustainability, indicating the value of technological integration in sustainability practices. The study leaves a message to policymakers, managers, and researchers that, strategic investing in green intellectual resources and technological capabilities is critical to promoting sustainable business practices, especially in the service sector.
1 April 2025 in Business Strategy and the Environment
This study explores the role of sustainability practices in facilitating the adoption of a circular business model within the readymade garment (RMG) sector in Bangladesh. Specifically, the study wants to investigate how green supply chain practices (GSCPs), green investment (GI), and green human capital (GHC) contribute to ensuring sustainability practices in RMG (SRMG) and transitioning businesses towards a circular economy ( CE ). A survey of 589 Bangladeshi RMG managers using a 7‐point Likert scale informed this quantitative study. PLS‐SEM revealed significant predictor–outcome correlations, while necessity condition analysis (NCA) identified essential conditions for desired outcomes. This study found that GSCM, GHC, and SRMG practices significantly and positively influence CE adoption. Additionally, it revealed that sustainable practices (SPs) mediate the relationship between GSCM, GSC, GI, and CE adoption. This study enriches existing knowledge by exploring key relationships in the proposed model, highlighting significant direct and indirect effects.