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This article aims to explain the development of management theory, especially Henri Fayol's management principles, which became a new phenomenon in 1916. Henri Fayol's management principles led to changes in the company's management system, not only in terms of company management but also contributed to the role of managers in a company so that managers can carry out management functions such as planning, organizing, directing, coordinating and controlling so that company goals are achieved. This principle should still be relevant today, where the development of information technology continues to advance. Of course, Henri Fayol's management principles will improve the quality of company management and corporate governance. This article will discuss the development of management principles by Henri Fayol in implementing control in the banking industry in Indonesia because, as an industry that manages public funds, it is essential to implement good governance and management principles. This research uses descriptive qualitative analysis methods. Henri Fayol's contribution to management science, especially in corporate governance in the Indonesian banking sector, has significantly impacted the understanding and implementation of management principles. Fayol's principles, such as esprit de corps, initiative, unity of direction, authority and responsibility, remuneration, division of work, and discipline, help create a work environment that is harmonious, productive, and oriented towards common goals. Implementing sound corporate governance by combining these principles can increase transparency, accountability, and overall performance in the Indonesian banking sector, maintain stakeholder trust, and ensure business continuity amidst economic dynamics and changes in the business environment--Development principles. This article discusses several literature articles and then concludes whether the development of Henri fayol's management principles has a role in corporate governance applied to the Indonesian banking industry. [ABSTRACT FROM AUTHOR]

Copyright of De Computis is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: The article deals with the analysis of the use of information technology (IT), and its effects on organizational culture and management within the banking sector, with a particular emphasis on First City Monument Bank in Nigeria. Today, information technology plays a part that is becoming increasingly significant in organizations, especially in their mode of operation, and structure. The study focuses on the impact that information technology has on the structure of organizations and how that impact affects cultural perspectives, values, hierarchies, and norms. A method of research that forms the basis for analyzing the effects of information technology on organizations has been developed on the basis of a framework for the analysis that is composed of four areas in which IT was used. Design/methodology/approach: A method of research that forms the basis for analyzing the effects of information technology on organizations has been developed on the basis of a framework for analysis that is composed of four areas in which IT was used. The study adopted the models of: Technology Acceptance Model (TAM), According to the Trade-Off Matrix (TAM), a system's Perceived Usefulness (PU) is the extent to which an individual think that using that system, improves his or her job performance, while its Perceived Ease of Use (PEOU) is the extent to which an individual thinks that using that system requires no effort on his or her part (Davis, 1989). Technology-Organization-Environment (TOE) framework, according to their logic, these three factors must be taken into account in any decision regarding the adoption and implementation of technological innovations within an organization. Formal and informal approaches, linking structures, communication processes, scale, and wiggle room are all mentioned as components of the organizational context. Findings: The study gives the recommendations that due to globalization, no financial institution can afford to ignore the importance of customer satisfaction, a productive workplace enabled by information and communication technology (ICT), and keeping up with the competition. Commercial banks could miss out on these advantages if workers resist the change. In order to achieve a positive effect of information technology on organizational culture and help foster a culture of learning, some suggestions have been elaborated. The recommendations are grounded in research and real-world examples. Research limitations/implications: The research limitations are due to a banking sector in Nigeria, which is known for its cumbersome bureaucracy and lengthy decision-making processes. This issue made it more difficult to collect appropriate set of data in a timely manner. Another limitation is insufficient prior research studies on the selected topic. This limitation prevented the authors from citing previous research studies, which would have provided a solid foundation for the literature review of this study and would have been helpful in laying the groundwork for an understanding of the underlying research topic that was addressed. Practical implications: The undertaken analysis enabled to formulate recommendations that FCMB needs to establish more regional IT hubs to decentralize its operations. That helps in improving network efficiency and relieve load on their primary server, resulting in fewer system link disruptions typical of banking operations. FCMB needs to find ways to make their online services more available to the general public. Because of this, concerns and feedbacks regarding electronic banking services from customers could be addressed. Originality/value: The value of the research is the identified elements concerning the significance of electronic commerce in light of the fact that the globe as a whole is embracing e-commerce interfaces of all kinds in commercial establishments of all sizes brought about by globalization. Not only banks are crucial in commercial activities, but also as key players in the development of new jobs in Nigeria, and as a result they play such an important role in the national economy. [ABSTRACT FROM AUTHOR]

Aims: Oligotrophic grasslands are habitats that host among the most diverse plant communities in Europe. Altering management regimes by either intensifying or ceasing management is known to decrease plant diversity. Yet, despite its importance for the recovery of plant communities after disturbances, little is known about whether seed banks are also affected by changes in management. Here, we investigate the effect of management practices on a meadow seed bank using a long‐term manipulative experiment. We focus on the response of the seed bank to the treatments, and the relationship between the seed bank and the vegetation response. Methods: The study was conducted in a species‐rich wet meadow. The experiment consists of a factorial combination of fertilization, mowing, and removal of the dominant species. After 20 years of management, the seed bank was sampled seasonally at two soil layer depths. Standing vegetation was recorded in June at the peak of vegetation. Results: All seed bank characteristics varied between soil layers. Mowing decreased seed density and diversity, while fertilization significantly affected the species composition. Dominant removal had no effect on the seed bank. While seed bank diversity was not correlated to vegetation diversity, individual species' responses to mowing and fertilization were positively correlated in the seed bank and the vegetation. Conclusions: Our results show that long‐term management influences the seed bank down to 10 cm of soil depth. Whereas mowing apparently reduced seed density and diversity, the effects of fertilization on these characteristics were harder to interpret. After 20 years, most species had concordant responses to both mowing and fertilization, indicating a low legacy of previous management regimes on the seed bank. Our study reveals that the intensification of grassland management has a profound effect on plant diversity by directly affecting plant communities and their seed‐bank‐driven recovery potential. [ABSTRACT FROM AUTHOR]

This study investigates the consequences of bank mergers on non-financial borrowers' working capital management. We find evidence that bank mergers increase corporate cash holdings and decrease receivables and investments in inventories by reducing bank credit availability. Bank mergers also decrease trade credit used through the reduction in bank credit availability. These findings are new contributions to the literature, suggesting that borrowing firms find it more difficult to manage working capital after bank mergers occur and that bank-dependent firms find it more difficult to manage working capital than their non-dependent counterparts after mergers. [ABSTRACT FROM AUTHOR]

Purpose: The aim of the article is a theoretical and cognitive characterization of selected instruments for improving university management (such as concepts, systems and methods in the area of quality management), and then analyzing their knowledge and use on the example of the University of Bielsko-Biala. Design/methodology/approach: The article is a theoretical and analytical study in the field of selected instruments for improving university management, based on a case study of the University of Bielsko-Biala. The analytical part of the article was carried out in the last quarter of 2023 and included the university's rector and other management staff. Findings: The case study allowed to indicate which instruments for improving university management are known and used at the analyzed university. The presentation of some of the instruments was supported by practical examples of their use, in particular in the area of value stream mapping. Research limitations/implications: Limitations in the implementation of the case study in the field of university management improvement instruments should be related to the instruments included in the analysis. Such action is usually subjective and the researcher is not always able to comprehensively address the issue at hand, taking into account the methodological and substantive aspects. Practical implications: Through a case analysis, it was indicated which instruments for improving university management are known and used at the studied university. Such an analysis may be a contribution to further research and discussion on management improvement instruments that can be used by universities. Originality/value: The added value of the article is the case analysis, which allowed for the identification of selected improvement instruments that can be used in university management. [ABSTRACT FROM AUTHOR]

This article analyzes the financial performance of public sector banks (PSBs) in Telangana, India, using the CAMELS rating system. It examines six key areas, including capital adequacy, asset quality, management quality, earnings ability, liquidity ratio, and market risk sensitivity. The study identifies strengths, weaknesses, and areas for improvement in the sampled PSBs. The research aims to inform bank management, policymakers, and future research endeavors to refine regulatory frameworks and enhance the stability of the banking sector in Telangana. [Extracted from the article]

This document is a compilation of academic articles and journals that explore the conversion of conventional banks to Islamic banks in Indonesia and other countries. The articles cover a range of topics including the reasons for conversion, the effects on assets and market share, challenges faced during the process, and the performance of Islamic banks compared to conventional banks. The articles provide valuable insights into the factors influencing conversion, customer preferences, and the legal aspects of the process. [Extracted from the article]

Purpose: Institutional pressure and corporate social responsibility (CSR) are gaining increasing recognition in scholarly works; however, there is an apparent and unsettled relationship between these concepts and the concept of green marketing adoption (GMA) that influences efforts to gain a relative competitive advantage (RCA). This study is aimed at examining the roles of institutional pressure and CSR on GMA and RCA and proposes recommendations for promoting green marketing management and CSC in the banking industry in Vietnam. Design/methodology/approach: In this study, partial least squares structural equation modeling is utilized to investigate the evolution of the structural model, while the hypotheses are evaluated using structural equation modeling (SEM). The data are scrutinized from 288 banking employees through an online survey. Findings: The results show that the components of institutional pressure exert a significant impact on GMA and RCA, but the level and type of this impact differ. Additionally, the mediating role of the CSR variable in this relationship is revealed. Under the influence of institutional pressure, companies tend to increase their implementation of CSR activities, thereby promoting their GMA and RCA. Originality/value: This study offers both theoretical and practical implications. Theoretically, this study adds to the extant evidence concerning the significance of CSR integration and institutional pressure to the advancement of GMA. In addition, maintaining a focus on fostering holistic GMA practices has enabled the banking industry in Vietnam to achieve an RCA. [ABSTRACT FROM AUTHOR]

Copyright of Management international / International Management / Gestiòn Internacional is the property of Management International and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: This paper compares traditional and digital banks in nine categories of complaints and provides insights to improve complaint management performance. Design/methodology/approach: A sample of the major Brazilian banks was defined, with four traditional and four digital banks. The grey relational analysis (GRA) method was applied as an analytical tool to compare the most frequent complaints of traditional and digital banks. The most critical complaints identified were considered to discuss potential improvements in complaint management using quality and service management system concepts. Findings: The GRA method enabled the development of a ranking of nine complaint categories, considering the uncertainty involved in the data and differentiating between traditional and digital banks. The most critical complaint categories, regardless of business model, were "unauthorized charges" and "poor service," which were ranked first and second in the frequency rankings. Traditional and digital banks differed the most in the complaint category "unfair charge," ranking third and eighth in the rankings, respectively. Practical implications: Managers from traditional and digital banks can improve complaint management performance by applying ISO 9001 and ISO 20000 concepts such as incident, problem, change, service level, availability, capacity, information technology service continuity and financial management. Social implications: The study's findings can help bank managers improve service levels in the face of technological competition. Improving these organizations is an important factor for developing countries such as Brazil. Originality/value: This paper reveals the differences between two business models regarding complaint management. It also considers a methodological approach to include the uncertainty related to customers' perception and subjectivity inherent to complaints. [ABSTRACT FROM AUTHOR]

This paper examines the impact of cost-efficiency on bank profitability in the context of the Covid-19 pandemic using quarterly data from a panel of banks operating in five (5) Sub-Saharan African countries. The findings show that cost-efficient banks are more profitable amid the pandemic. Additionally, we found that revenue diversification is associated with strong financial performance. Our findings contribute to literature by proposing the adoption of aggressive cost control and revenue diversification strategies by the management of banks to ensure sustainable and resilient financial performance in times of crises when interest incomes are sticky. [ABSTRACT FROM AUTHOR]

Banks and financial institutions face various risks. The effective management of these risks plays a vital role in the efficiency and effectiveness of these banks. One of these risks is shadow banking in the financial institutions. This paper conducts the research to discuss the effects of shadow banks on banking risk. The research problem of the paper is how the operations of Iranian state banks affects risk. We analysis this risk with a selection of state banks namely: Agricultural, Housing, Post Bank, Industry and Mining, Sepah, Export Development and Cooperative Development banks from 2016 to 2022. Capital structure, asset quality, liquidity, capital adequacy and banks' size are considered as explanatory and control variables. We used the ratio of off-balance sheet items to total asset, bank claims from subsidiaries and bank investment in securities as the indicators of shadow banking respectively in three models estimation based on Panel Data. The results show that shadow banking, with the three indicators which used, significantly increase the risk, while capital structure offset part of such an effect. In other words, increasing the ratio of off-balance sheet items to assets, bank claims from subsidiaries and bank investment in securities leads to higher risk. However, a perfect capital structure can offset part of increasing effect of shadow banking on the risk. Results also indicate an increase in asset quality, liquidity, and capital adequacy lead to a decrease in the risk, while expansion of banks' size increase the risk. [ABSTRACT FROM AUTHOR]

This study aims to understand and evaluate the impact of applying governance principles on digital transformation in Palestinian banks listed on the Palestine Stock Exchange. A questionnaire was distributed to 750 employees from the study population. It included four axes representing governance principles (board of directors' tasks, board practices and conflicts of interest, disclosure and transparency, and risk management) and a fifth axe representing digital transformation. The study found a strong, statistically significant positive effect of applying governance principles on digital transformation in Palestinian banks. The results also showed the keenness of the boards of directors to discuss the commitment of bank management to implement the provisions and regulations of governance issued by the Palestine Monetary Authority. This helped in developing and approving the necessary policies for risk management and enhanced the effectiveness of oversight of the digital transformation system. This was reflected in increasing customer confidence in the banks' performance and maintaining the interests of related parties. The study recommended the need to enhance the level of transparency and disclosure regarding governance performance and the progress of digital transformation in banks. It also recommended developing an integrated framework for analyzing and managing risks related to digital transformation. This assists in providing comprehensive training and development programs for practitioners to enhance their capabilities in the field of digital transformation and applying governance principles. [ABSTRACT FROM AUTHOR]

The banking sector has the potential to progress and grow sustainably. This is reflected in the increase in the value of distributed funds and the value of commercial bank assets. However, this increase was not in line with the increase in company value. Therefore, companies must be able to optimize their resources to increase corporate value. This study aims to analyze and explain the factors that can affect corporate value. The variables used in this research are corporate governance as an independent variable, financial performance as a mediating variable, and corporate value as a dependent variable. The type of research used is explanatory research with a quantitative approach. The samples for this research were Bank Rakyat Indonesia (BBRI), Bank Mandiri (BMRI), Bank Negara Indonesia (BBNI), and Bank Tabungan Negara (BBTN). The data analysis was done using descriptive statistical analysis and partial least squares (PLS) analysis which is processed using SmartPLS software. The results of this research indicate that corporate governance has a negative and insignificant effect on corporate value. Furthermore, corporate governance variables also had a negative and insignificant effect on financial performance. Apart from that the results also show that the financial performance variable is not able to mediate the relationship between corporate governance and corporate value significantly. The practical implication of this research was to encourage banking management in Indonesia to implement good corporate governance as it can boost financial performance. [ABSTRACT FROM AUTHOR]

Operational risk assessment has received considerable attention in bank risk management. However, current assessment methods are primarily designed to assess the risk profile of individual banks. To enable cross-bank operational risk assessment, we propose an integrated AHP-DEA (analytic hierarchy process–data envelopment analysis) method. This method determines the importance of assessment criteria by calculating the weighted sum of rank votes after obtaining the importance values for specific rankings with DEA. This procedure replaces the pairwise comparisons in AHP and addresses the challenge of traditional AHPs in determining appropriate importance values when dealing with a large number of indicators. We applied this method to assess the operational risks of three Chinese commercial banks, and the empirical results indicate that this integrated AHP-DEA method is simple and user-friendly, making it suitable for cross-bank operational risk assessment. [ABSTRACT FROM AUTHOR]

Given the significant role that banks play in the global economy and the inherent risks they encounter in their day-to-day operations, studying operational risk management in banks is crucial. The purpose of this research is to comprehend the operational risk management challenges in banks, mainly focusing on human errors and management response to them, as human factors often play an important role in operational failures. The aim of this paper is to investigate the governance cultures and operational risk management strategies of banks, to identify the gaps in risk mitigation activities and controls and to determine the improvements needed to minimize human errors. This research aims to provide prospective operational risk management solutions for banks by gathering and analysing survey data from finance sector employees worldwide as well as empirical information, making the topic practical. Factors influencing operational risk management form the basis of the qualitative method used in this study. The main findings indicate that management's attitude towards human errors and the role of risk governance structures, such as risk committees and internal control functions, have significant relationships with the reasons for human errors in banks and thus have an impact on operational risk management in banks. Banks need to examine their risk management frameworks; evaluate the standard reactions of bank management to human error, such as root cause analysis, incident investigation, and planning for corrective action; strengthen their working policies; integrate more lessons learned from sessions and training; re-evaluate their internal controls; and analyse their escalation procedures. Studying management response to human errors and key controls in banks has several practical implications for organizations. First, insights from this research can help banks enhance their risk management practices, identify their weaknesses, improve their internal controls, and put preventive measures in place to reduce the possibility and consequences of human errors. Second, a positive safety culture can be promoted by encouraging open collaboration, accountability and learning from mistakes. Third, enhancing employee improvement and training can be achieved by understanding the needs of employee development based on the insights from this study. Finally, studying management responses to human errors can help banks oversee compliance with regulatory reporting standards, investigation protocols, and corrective measure specifications. [ABSTRACT FROM AUTHOR]

Background: Before implementation of the radio frequency identification (RFID) system, there was a high loss rate of 4.0%–4.3% of red blood cell (RBC) units every year expiring on the shelf in our transfusion service laboratory. We introduced RFID technology to improve inventory management and the burden of work on the staff. The goal of this study was to evaluate the impact of RFID technology on the inventory management of RBC units and the staff workload in a transfusion service laboratory. Study Design and Methods: Using an RFID system involves encoding RBC units with an RFID tag capturing information such as donor identification number, product code, blood type, expiration date, product volume, and negative antigen(s). Tag information is collected through retrofitted storage shelves linked to the RFID server. The study analyzed RBC usage by unit and by volume (mL) and staff work effort to carry out inventory management tasks before and after the implementation of the RFID system. Results: Implementation of the RFID technology reduced the loss, or discard, of RBC units to less than 1% annually (a statistically significant change, p <.001). The RFID computer dashboard provides a constant visual update of the inventory, allowing technologists to have accurate product counts and reducing their work burden. Discussion: Implementation of RFID technology substantially reduced RBC product loss, improved inventory management, and lessened staff work burden. [ABSTRACT FROM AUTHOR]

This study examines the impact of minimum capital requirements on the performance of private commercial banks in Ethiopia over the period 2000-2020. Using a fixed-effects panel data model, the results indicate that the implementation of higher minimum capital requirements has had a positive and statistically significant effect on bank performance. The analysis also explores the impact of various internal, industry-level, and macroeconomic factors on bank profitability. The findings show that earning quality, management efficiency, and bank size have a significant positive effect on profitability at the 5% level. This suggests that banks can improve their performance by strategies aimed at diversifying revenue streams, optimising operating costs, and achieving economies of scale. Additionally, the study finds that real GDP growth has a positive and significant impact on bank profitability at the 10% level. However, factors such as liquidity, market concentration, inflation, and real per capita income were not found to have a statistically significant effect on bank performance. The study recommends that the central bank consider a more differentiated approach to setting capital requirements, taking into account the unique risk profiles, business models, and systemic importance of individual banks. This could help ensure that capital regulations are tailored to the specific characteristics of the banking sector, thereby promoting financial stability and supporting the performance of the banking industry. Additionally, the current policy of encouraging mergers and acquisitions may need re-evaluation to balance concentration and competition in the banking sector. [ABSTRACT FROM AUTHOR]

This comparative study analyzed the impact of loan portfolio composition on the efficiency of different types of banks in India—public sector, old private, and new private banks—in the period between 2013 and 2022. Efficiency was evaluated using data envelopment analysis (DEA). The study considered four loan variables—term lending, working capital, priority sector lending, and secured lending in proportion to the overall loans—as independent factors against the efficiency score as the dependent variable, using a random-effects generalized least squares (GLS) regression framework. The results indicate that there were no significant effects on the efficiency of old private banks, except for working capital, which had a marginally negative impact on bank efficiency. Working capital, priority sector lending, and term lending have been found to significantly impact the efficiency of new private banks. Only term and working capital loans significantly affected the efficiency of public sector banks. [ABSTRACT FROM AUTHOR]

The financial markets, shaped by dynamic forces, including macroeconomic trends and technological advancements, are influenced by a multitude of factors impacting the S&P 500 stock index, a pivotal indicator in the US equity markets. This paper highlights the significance of understanding the exogenous variables affecting the index's profitability for academics, portfolio managers, and investment professionals. Amid the global ramifications of the S&P 500, particularly in combating the eroding purchasing power caused by inflation, investing in stock indexes emerges as a means to safeguard wealth. The study employs various statistical techniques, emphasizing a methodical approach to uncover influential variables, and using static regression and autoregressive models for immediate and time-lagged effects. In conclusion, the findings have broad practical implications beyond investment strategy, extending to portfolio construction and risk management. Acknowledging inherent uncertainties in financial market forecasts, future research endeavors should target long-term trends, specific influences, and the impact of exchange rate fluctuations on index evolution. Collaboration across regulatory bodies, academia, and the financial industry is underscored, holding the potential for effective risk monitoring and bolstering overall economic and financial market stability. This research serves as a foundational step towards enhancing market understanding and facilitating more efficient investment decision-making approaches. [ABSTRACT FROM AUTHOR]

Hedging requires adequacy and timing. This paper finds that banks did not systematically ignore balance‐sheet risks like Silicon Valley Bank (SVB), and instead exercised risk management by asymmetrically increasing hedging activity when security losses increase and scaling back hedging activity as security losses reverse. Banks also hedge against bank runs when risk increases due to a combination of security losses and funding risks from unsecured deposits. Findings suggest SVB's mistakes are idiosyncratic. Results suggest that nonstress test banks target balance‐sheet risks when hedging, stabilizing themselves from interest rate shocks transmitted through fixed‐income securities. Scrutiny of rules‐based outliers like SVB is preferable to increased regulatory burden for all nonstress test banks. [ABSTRACT FROM AUTHOR]

This study proposes an optimisation-based "benefit-of-the-doubt" (BoD) methodological framework for developing a new multidimensional index of bank stability. The proposed index has the ability to serve as a potent policy tool that overcomes the downsides of accounting- and market-based measures of bank stability. This data-driven approach generates endogenous weights for aggregating bank stability indicators and dimensions. Further, we integrate the BoD framework with a metafrontier approach, which we call a "meta-BoD framework". The final outcomes of the suggested framework go beyond a scalar measure of bank stability and provide the unique weighting matrix that offers valuable policy-relevant insights about the most precarious areas of stability that require the attention of management and regulators for both micro- and macro-level policy interventions. In addition, it draws insightful information about the instability gaps across heterogenous bank groups. The study presents an illustrative example of the proposed framework to obtain a bank stability index using the dataset of 76 Indian banks operating between 2014 and 2018. The bank stability index is made up of 14 financial ratio indicators covering five dimensions of stability: asset quality, management efficiency, capital adequacy, profitability and liquidity. The findings offer the detailed information required for comprehending the evolution of bank stability and assessing instability gaps across bank groups. [ABSTRACT FROM AUTHOR]

Banking as one of the financial institutions in Indonesia is required by its owners and shareholders to have good performance to increase company value on an ongoing basis. To improve performance, companies must be able to analyze risks that may occur by implementing risk management. The population in this study are banking companies in 6 ASEAN countries, namely, Indonesia, Singapore, Malaysia, Thailand, Vietnam, and the Philippines during the 2019-2022 period. The sample selection technique in this study was purposive sampling of 120 samples with a total of 30 companies. The analysis tool used is SEMPLS with the WarpPLS 7.0 application. The research results show that the liquidity variable measured using the Liquidity Coverage Ratio (LCR) has a significant effect on the company's performance as measured using Tobin'Q. Furthermore, the capital adequacy variable which is measured using the Capital Adequacy Ratio (CAR) as a moderating variable explains that CAR is not significant/weakens the relationship between LCR and Tobin's Q. This can be explained that liquidity and capital adequacy are two key components that determine the stability and sustainability of operations bank. [ABSTRACT FROM AUTHOR]

The development of Islamic economics and Sharia banking has a long history, with many believing its origins trace back to the time of the Prophet Muhammad. Sharia banks now play a role in financing the agricultural industry for micro, small, and medium enterprises in countries with the largest Muslim populations and are agriculture-based. At the same time, there are challenges in terms of improving management in the human resources aspect. For example, intention and awareness are two things that have been revealed by many previous studies in maximizing market and customer control, especially in Sharia banking. Intention and awareness were reportedly influenced by religiosity, product knowledge, and word of mouth. This research tries to review how Islamic banks operate; their role in agriculture and agribusiness; and their role in developing MSMEs. Finally, examining the relationship between intention and awareness is reported to be influenced by religiosity, product knowledge, and word of mouth in Islamic banking. Using a systematic review approach based on secondary data in the form of reputable international journals registered in international databases. There are 15 journals related to the development of Islamic economics and the role of Sharia financial financing. The role of Islamic banks in the development of agriculture and agribusiness is 36 journals. The role of Islamic banks in developing MSMEs is 46 journals. There are 64 journals covering the topic of Sharia banking human resource development. The results of the analysis found new information in terms of theoretical and practical development, that Islamic banks have proven to play a role in the development of agriculture and MSMEs, but there are still weaknesses in terms of service innovation. Then, in terms of human resources for Sharia banking services, it focuses on Total Quality Management, that Sharia banks must improve human resource capabilities in service with the main topic of analysis "the influence of religiosity, product knowledge and word of mouth in forming the intentions and awareness of sharia bank customers". [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Purpose: This study investigates the effect of intellectual capital (IC) and its components on the technical efficiency of Indian commercial banks after controlling the influence of bank-specific and macroeconomic variables. Design/methodology/approach: The study selects a sample of 37 listed Indian commercial banks from 2005 to 2019 and uses the two-step data envelopment analysis (DEA) approach. Banks' technical efficiency scores are first estimated, while the relationship between IC and technical efficiency is examined in the second stage using the panel data Tobit model. Findings: This study's findings suggest a fluctuating trend in the technical efficiency of Indian banks. Notably, from 2015 onwards, a declining technical efficiency trend is observed for all banks. However, private-sector banks outperform public-sector banks in terms of technical efficiency. This study's regression analysis indicates a positive relationship between IC and banks' technical efficiency scores. Further, by decomposing IC into its components like human capital, structural capital and capital employed, the study's findings show that human capital and structural capital enhance banks' technical efficiency. Notably, capital employed reduces technical efficiency. Moreover, bank size, diversification, capitalization, net interest margin and the country's growth rate significantly drive Indian banks' efficiency. In contrast, their operating cost ratio and the country's inflation negatively influence the same. Originality/value: This study makes a novel endeavor to examine the IC and bank's technical efficiency nexus in the Indian context, encompassing a period of landmark banking reforms. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to investigate the relationship between employee training and bank risk to verify whether and to what extent an increase in employee training, as a soft component of total quality management (TQM), affects bank risk. Design/methodology/approach: The research adopts a panel regression, based on a unique dataset of a sample of Italian banks over the period 2011–2018, to test whether employee training affects bank risk, measured alternatively in terms of Z-score, a proxy of bank stability and non-performing loans (NPLs)/gross loans ratio as a proxy of credit risk. Findings: Research findings reveal that increasing employee training leads to growing bank stability. In contrast, credit risk is not affected by employee training. However, by investigating training heterogeneity, this study found that the increase in the number of managerial training hours, as a proxy for soft skills training, negatively impacts credit risk. Therefore, an increase in soft skills leads to a reduction in bank credit risk. Research limitations/implications: This study provides empirical evidence in support of the relationship between employee training and bank risk, which seems novel in the literature. From a managerial point of view, this study highlights the need for banks to pay attention to the skills, particularly soft skills, that banks' employees must possess to effectively manage bank risk and, more specifically, the core bank risk. Originality/value: Empirical evidence on the relationship between employee training, soft/hard skills and bank risk appears limited if not absent. Therefore, the findings provide insights for a more nuanced interpretation of variables that affect bank risk. [ABSTRACT FROM AUTHOR]

Businesses missing payroll because some bank executives made wrong bets about interest rates is the seed of contagion that financial regulation aims to prevent. Yet, exactly that happened when Silicon Valley Bank failed in March of 2023. Future bank runs will be faster and larger. This Article proposes a regime that would prevent bank runs from hurting the nonfinancial economy. A bank experiencing a run should be allowed to delay withdrawal requests until next Monday (after its run will have been addressed by management or regulators). Exceptions should include payroll, deal closings, and individuals' payments under the insured limit. By letting those transactions proceed, contagion would be averted, while the delay would give management and regulators the time to address bank failures. [ABSTRACT FROM AUTHOR]

This study investigates the impact of two changes to the auditor's report—a separate section addressing going concern uncertainties (GCU section [GCUsec]) and information on management and auditor responsibilities—and the characteristics of the audit committee on bank directors' perceptions and decisions. In a 2 × 2 × 2 between‐subjects experimental design with 85 German bank directors, we observe that a GCUsec in the auditor's report leads to more unfavourable decisions. Contrarily, explanations of responsibilities and different characteristics of the audit committee do not significantly impact on bank directors' perceptions and decisions. We thus confirm the effectiveness of the International Auditing and Assurance Standards Board (IAASB)'s revision of the International Standard on Auditing (ISA) 570 to enhance the informational value and decision usefulness of the auditor's report. [ABSTRACT FROM AUTHOR]

This article demonstrates that low bank capital carries a negative externality because it amplifies local shock spillovers. We exploit a natural disaster that is transmitted to firms in nondisaster areas via their banks. Firms connected to a strongly disaster-exposed bank with lowest-quartile capitalization significantly reduce their total borrowing by 6.6% and tangible assets by 6.9% compared to similar firms connected to a well-capitalized bank. These findings translate to negative regional effects on GDP and unemployment. Additionally, following a disaster event, banks reduce their exposure to currently unaffected but generally disaster-prone areas. [ABSTRACT FROM AUTHOR]

Working capital management is an important financial management decision for the profitability of commercial banks. The purpose of this study is to examine the impact of working capital management on commercial banks' profitability. The study used secondary data from audited financial statements of five private commercial banks in Ethiopia covering the period from 2011 to 2020. The banks were selected on a convenience basis. The financial information from the banks was analyzed to determine the impact of the current ratio, bank size, a current asset-to-total asset ratio, loans and advances to total asset ratio, and current liabilities-to-total assets ratios on profitability. The researchers applied descriptive statistics and inferential statistics. The data were analyzed using the Stata data processing package. An econometric model is applied to examine the impact of working capital management on the profitability of commercial banks. A random effect model was employed and the result revealed that bank size and loans and advances to total assets were found to have a significant impact on banks' profitability. The current ratio, a current asset-to-total asset ratio, and current liabilities-to-total assets ratios were found insignificant to influence banks' profitability. Since the profitability of the banks depends on working capital management, rigorous attention should be given to those factors that influence the profitability of commercial banks. [ABSTRACT FROM AUTHOR]

Waste management that has not been maximized can potentially lead to pollution. The less-than-optimal involvement of stakeholders in the development of the waste bank program is the reason behind conducting this research. This study aims to analyze the stakeholders of the waste bank in Tuah Karya Village and identify the obstacles faced by the waste bank program. This research utilizes a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The findings reveal that there are four distinct roles among stakeholders. Through role analysis, it becomes evident that PT. Pegadaian acts as a facilitator, Mutiara Waste Bank serves as a coordinator and implementer, the Tuah Karya Village Community plays the role of an implementer, and Tuah Karya Village functions as a coordinator. [ABSTRACT FROM AUTHOR]

The aim of this study is to examine on the ways in which a company's sustainability reporting (SR) differs depending on the types of ownership it has, notably director ownership (DO), institutional ownership (IO), and foreign ownership (FO). This paper uses a sample of 145 firm-year observations from 29 listed banks in the Dhaka Stock Exchange (DSE) of Bangladesh from 2016 to 2020 and regression analysis to test the relationship between different ownership structures and SR. The study also employed the generalized method of moments (GMM) to deal with the endogeneity issue. The findings show that investors have varying perspectives on SR disclosure activity. The findings show that two stockholding patterns, DO and FO, significantly impact SR disclosure in Bangladesh but that there is no significant association between IO and SR disclosure. In constructing SR, this paper depends on only the quantity of disclosure, not the quality, and is solely based on the published annual report. The study findings also provide a comprehensive overview of the SR practice of Bangladeshi banks, which may be helpful to regulators, policymakers, management, creditors, and other stakeholders in making investment and economic decisions. To encourage SR commitment, the government may need to keep an eye on the ownership structure and implement policies that encourage foreign investment. To the best of the authors' knowledge, this is the first study to look at how ownership structure influence SR practices in the banking industry of Bangladesh over five years. [ABSTRACT FROM AUTHOR]

Macroeconomic conditions and banking performance influenced lending in emerging countries, including Indonesia. The problem that often occurs is high non-performing loans (NPL) which hurt banking performance. This study investigates the effect of macroeconomic and bank-specific variables on NPLs in the banking sector listed on the Indonesia Stock Exchange during the 2017-2021 period. The number of banks selected as the research sample was 32. The method used for data analysis was a panel data regression model. Empirical findings find that Interest Rates (IR), World Oil Prices (WOP), and Operating Expenses and Operating Income (BOPO) have a positive effect on NPL. In contrast, Capital Adequacy Ratio (CAR), Net Interest Margin (NIM), and Inflation (INF)) have a negative effect. The Loan Deposits Ratio (LDR) factor does not impact Bank NPLs. Macroeconomic variables have a more substantial impact on NPL than bank-specific factors. Therefore, bank management needs to project and consider changes in macroeconomic variables, especially IR in lending, to maintain NPLs. For investors interested in buying banking stocks, market risk factors reflected in IR, INF, and OP are considered in investment decisions. [ABSTRACT FROM AUTHOR]

The purpose of the study was to identify the factors that influence senior management for adopting blockchain technology in the banking industry in general and Islamic banking in particular. Furthermore, the research addressed the moderating role of technological turbulence as it holds a significant hindering role. This study employed the analytical approach, and the data were collected through questionnaires distributed to several senior management employees in both the Jordan Islamic Bank and the Islamic Arab Bank. The research instrument was developed and confirmed by the experts in the field. For identifying the significance of the variables incorporated in the researchers applied structural equation modeling technique. The findings revealed that economic efficiency, bank security, customer expectations, education, training and preparation all are significant predictors of readiness for implementing blockchain technology in the Islamic banks in Jordan. The study concluded that blockchain technology should be adopted by all Islamic banks because of its advantages and also the management needs to be educated regarding the same; they should be provided appropriate training. [ABSTRACT FROM AUTHOR]

Background: Blockchain technology in the banking industry is effective in speeding up the transactions, increasing security, dealing with bank embezzlement and storing customer information, and reducing the time and costs of banking operations. Purpose: The purpose of this research is to map the impact of blockchain technology functions on the Iran's banking system. Method: First of all, the functions of the banking system and blockchain technology are identified using the systematic literature review. In the next step, the functions are screened with Fuzzy Delphi Method (FDM). The statistical sample of the research included 12 senior managers of four banks: Melli, Pasargad, Maskan, and Saderat. Findings: Using systematic literature review method, the functions of the banking system and blockchain technology are identified, and the results are localized with FDM, which finally 13 functions for the blockchain and 5 functions (establishment of the monetary and credit system, value creation, public cooperation, facilitation exchanges and balance of parallel markets) for the banking system are identified. Based on the results of the Intuitive Fuzzy Cognitive Map (IFCM), blockchain leads to the development of an integrated infrastructure between the management systems of banks, customer information management and information exchange. Conclusion: According to the results, the functions of blockchain technology lead the bank stakeholders to implement this technology faster. The results indicate that senior managers of banking system should pay more attention to the important functions of blockchain and solutions. [ABSTRACT FROM AUTHOR]

This article examines the peculiarities of the management of assets and liabilities of Ukrainian banks in the conditions of significant structural transformations of the resource base during the period of martial law. The analysis is carried out at the level of homogeneous structural and functional groups of banks (SFGBs), which are formed using published reporting data and the application of Kohonen's self-organizing map (SOM). Accumulation of statistical data has been carried out for 5 years, special attention is paid to structural changes in the resource base and directions of placement of bank assets over the past two years. Over the past two years, the bank has been under the influence of shock factors affecting assets and liabilities. At the beginning of 2022, there was an outflow of funds from bank accounts, which was gradually compensated by the inflow of current funds from corporations and the population of individuals. In 2023, the National Bank of Ukraine actively stimulated the development of the term resource base, the basis for ensuring the growth of credit operations. Transactions with state securities continue to grow in the structure of bank assets. The priority task of the banking system remains the financial support of business, but in the conditions of a full-scale war, such development of credit operations is limited. It is expedient to study the strategy of banks by combining the structure of assets and liabilities according to similar characteristics and analyzing the dynamics of groups. Observation of homogeneous groups confirms their stable nature, features of strategy, risk profile and development priorities. It has been proven that banks within homogeneous SFGBs demonstrate similar behaviour in the formation of management strategies and reactions to internal and external shocks. At the macro level, the SOM structure allows you to quantitatively assess the main processes taking place in the banking system, conduct comparisons with maps, and identify problems and priorities in the management of bank assets and liabilities. The SFGB method allows you to evaluate the trajectory of individual banks on the map and develop recommendations for improving the strategy of managing assets and liabilities. [ABSTRACT FROM AUTHOR]