Business, Management and Economics Research

Online ISSN: 2412-1770
Print ISSN: 2413-855X

Quarterly Published (4 Issues Per Year)





Archives

Volume 7 Number 2 June 2021

Developing Critical Resilient Leadership Behavior Through Collaborative Management: A Logical Perspective


Authors: Friday Buradum Tende ; Abiye Okebiobramama Lawson
Pages: 65-69
DOI: doi.org/10.32861/bmer.72.65.69
Abstract
This study attempts to understand how collaborative management could enhance and improve organizational leadership and elicit resilient behaviors. Thus, collaboration and resilience are basic characteristics that can help any organization surmount unpredictably challenging situations, and even thrive in the process. A systematic review was used in which relevant theories were examined in line with this objective. It was found that; cultivating, developing, and refining collaborative efforts in organizational leadership, employee-employer relationships, and organizational success are key factors in the pursuit and actualization of predetermined organizational objectives. This outcome demonstrates that leading successfully in an unpredictable and change-prone environment is a huge task. Hence, for organizational leadership to survive and thrive, it has to develop the capacity to be adaptive, swiftly recover from setbacks, maintain relatively stable and functional health, and harness all its resources to remain in business. Therefore, an organization that collaborates on several fronts will create a resilient spirit to face and surmount unpredictably challenging situations if/when they arise. Thus, organizations that intend to succeed in this regard must promote cohesion, diversity, interdependence, inclusion, and social support through enthusiastic and enterprising capabilities.

A Study Between the Taxpayers’ Perception Toward the Tax Policy Changes and the Tax Compliance in Sri Lanka: A Tax Relief in Response to the Impact of Covid-19 Epidemic, and its Implications


Authors: K. G. Asela Gamini Bandara ; W. M. R. B. Weerasooriya
Pages: 52-64
DOI: doi.org/10.32861/bmer.72.52.64
Abstract
Purpose – This paper primarily investigates the relationship between the taxpayers’ perception of the tax policy changes and the tax compliance in Sri Lanka. The researcher also aims to provide advice to the policymakers about the specific approach to be followed when considering the tax relief measures and also emphasizing the importance of maintaining a flexible tax policy during the epidemic period which will be crucial in meeting the revenue target of the government. Design/Methodology/approach-The researcher used questionnaires to gather primary data from 125 respondents and then editing to spot errors and omissions for the aim of creating necessary corrections and at last, apply statistical tools for data analysis using SPSS software. Findings – The results show that taxpayers’ attitudes toward the changes in the tax policy and tax compliance form a strong positive relationship and further, changes in its policy have a significant impact on their compliance level. Cronbach’s alpha exceeds 0.7 implies that instruments are sufficiently reliable for the measurement. Originality/value- This was the first study undertaken to explore the link between the attitude toward the tax policy changes and the tax compliance in Sri Lanka during the Covid-19 epidemic period. This study guides to fill up the existing research gap in the country and further, directions are also useful for future researchers to undertake an identical survey.

Transactional and Transformational Leadership Styles as Predictors of Employee Performance During the Covid-19 Crisis and the Mediating Role of Organisational Culture


Authors: Tsabitah Ramadhanti ; Jugindar Singh Kartar Singh ; Janitha Kularajasingham 
Pages: 39-51
DOI: doi.org/10.32861/bmer.72.39.51
Abstract
The purpose of this study was to examine the impact of transformational and transactional leadership styles on employee performance. The mediating role of organisational culture was also examined. This quantitative study utilised a survey approach to collect primary data from 165 respondents engaged in the private sector in Jakarta, Indonesia. The data was collected during the Covid 19 pandemic. Structural equation modelling using Smart Pls was used to analyse the data. The data analysis showed that only transformational leadership behaviour had a strong and significant impact on employees’ performance. However, the impact of transactional leadership on employee performance was not significant. In addition, the organisational culture had an indirect effect on employee’s performance. The practical implications suggest that leaders should adopt transformational leadership to inspire and motivate employees. Transformational leaders must develop the inner agility to resolve problems by being open-minded, flexible and adopt best practices. This study provided new insights from the theoretical perspective, and the findings were consistent with the transformational leadership model. From an originality perspective, this study found that organisational culture mediates the relationship between leadership styles on employee performance.


Job Selection Priorities of Accounting and Finance Graduates: An Empirical Evidence from Pakistan


Authors: Sadia Anjum
Pages: 27-38
DOI: doi.org/10.32861/bmer.72.27.38
Abstract
This study aims to evaluate the impact of six independent variables namely; professional growth, financial earnings, organizational repute, job environment, job security, and interest in the subject on one dependent variable i.e. job selection priorities of accounting and finance graduates in the perspective of Pakistan. The data of the study comprises 900 responses from final year graduates of 15 universities of Pakistan. The study used a structured questionnaire technique consisting of three parts (Part I= Demographic Characteristics, Part II and Part III= Assessment information of independent and dependent variables respectively) with 28 close-ended questions. Each item of the questionnaire was assessed using a 5-point Likert scale. The study employed demographic analysis, scale analysis, and inferential analysis. The empirical findings evidenced a positive correlation of all independent variables with dependent variables whereas no correlation was found among independent variables, and only three independent variables have a significant impact on the dependent variable of the study.


The Analysis and Evaluation of Profitability in Accepted Companies in Tehran Stock Exchange with ROA and ROE Approaches in Industrial Companies


Authors: Mohammad Taleghani ; Ataollah Taleghani
Pages: 21-26
DOI: doi.org/10.32861/bmer.72.21.26
Abstract
Return on Equity (ROE) is one of the most important factors influencing the investor’s decisions. By analysing the financial statements, the financial analysers are always trying to evaluate or identify the future profitability changes of the companies. In this study, the relation between ROE of industries entered into Tehran Stock Exchange was investigated. Herein the significant role of industry is expressed through operating and financial drives. The study data is taken from a sample consisting of 4 industries including 70 companies entered into Tehran stock Exchange during a 7- year time duration (from March 21st, 2012 to March 20th, 2019). Results indicate that there is a significant relation between ROE and its elements as per the industry and future profitability.


Recasting Governance for Challenging Times


Authors: Miguel Schloss
Pages: 9-20
DOI: doi.org/10.32861/bmer.72.9.20
Abstract
For the better part of the last twenty years, a multitude of international conventions, principles, standards have been agreed to strengthen governance and reduce corruption. These have led to a plethora of statements, institutions and regulations, experiments - each with their own valid inner logic. However, if we look for tangible, on-the-ground results, we are in for a big surprise, or rather disappointment. Taken together, the outcomes that have been reported (such as new control and tracking vehicles, anti-corruption legislation, and the like) have been at best intermediate, rather than final results to be sought. Moreover, they have bee difficult to upscale and easy to circumvent by agents that have a dynamism, adaptability and imagination that is difficult to match by the entities and vehicles that have been created to control corruption and facilitate accountability. As a result, impact on the ground remained at best imperceptible in “moving the needle” to achieve tangible progress. It has now been 10 years that some 70 percent of countries worldwide scored poorly (below 50, in a scale of 0 to 100) in Transparency International’s Corruption Perception Index — with no improvements of significance throughout this period. Growing signs of public discontent strongly suggest a widening gulf between elites and civil societies, and a consequent inability to respond to emerging societal demands. By now, it should be painfully evident that the time has come to take a dispassionately critical review of the approaches taken to date, and see how they need to be recast to respond to the evolving conditions around the world. This article is aimed at contributing to such review and help rethink, where necessary to recast such approaches to generate effective responses for the remainder of the century.