International Journal of Business, Economics and Management

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No. 6

International Business Expansion: The Roles of Affiliation and Ownership

Pages: 427-441
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International Business Expansion: The Roles of Affiliation and Ownership

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DOI: 10.18488/journal.62.2020.76.427.441

Roxana Wright

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Roxana Wright (2020). International Business Expansion: The Roles of Affiliation and Ownership. International Journal of Business, Economics and Management, 7(6): 427-441. DOI: 10.18488/journal.62.2020.76.427.441
The study provides a unique perspective that transcends firm motivations to understand business expansion outcomes, investigating the expansion connection with geography and the characteristics of the companies that pursue it. Specifically, the research evaluates whether selected factors related to the origin and location of expansion, the company’s ownership status and affiliation, and the home and host regions predict a company’s expansion actions as international or domestic. The study uses a random sampling research design and a large sample of instances of company expansion, defined broadly as direct and indirect investments and business development actions. The procedure investigates the phenomenon over the long run, with a focus on prediction. The analysis concludes that affiliation position determines expansion type, with parent companies more likely to pursue international expansion. The paper also offers better understanding of the regions where international business development is more likely, with comparative findings in North America and Europe.
Contribution/ Originality
This study documents direct and indirect investments and business development actions based on a large data set, providing a unique perspective on international expansion. This study is one of very few studies which have investigated business expansion in the aggregate and in relation to business group affiliation and ownership status.

The Impact of Data Frequency on the Level of Exchange Rate Pass-through to Consumer Prices in Nigeria

Pages: 411-426
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The Impact of Data Frequency on the Level of Exchange Rate Pass-through to Consumer Prices in Nigeria

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DOI: 10.18488/journal.62.2020.76.411.426

Babagana Mala Musti

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Babagana Mala Musti (2020). The Impact of Data Frequency on the Level of Exchange Rate Pass-through to Consumer Prices in Nigeria. International Journal of Business, Economics and Management, 7(6): 411-426. DOI: 10.18488/journal.62.2020.76.411.426
This paper investigates the differential impact of data frequency in determining the degree of exchange rate pass-through (ERPT) to consumer prices in Nigeria. The study used annual and quarterly time-series data for 1986- 2013 period. The paper examined the level of long-run ERPT, the speed of adjustments and short-run ERPT using ARDL model. We found high and statistically significant ERPT in the long-run, which is in contrast with the previous studies on Nigeria. The results using quarterly data revealed incomplete ERPT to consumer prices. This paper shows that studies which use higher frequency data are more likely to get incomplete ERPT in the short-run, even in the context of LDCs. In the long-run, incomplete ERPT subsists with the quarterly data while there is a full ERPT for the annual data. The policy implication is that exchange rate stability plays a crucial role in controlling domestic consumer price inflation in Nigeria.
Contribution/ Originality
This study contributes to the existing literature by using different data frequencies to determine the degree of ERPT in Nigeria. No previous study on Nigeria assesses the impact of the data frequencies on the ERPT.

Effect of Tax Administration on Tax Revenue of States in African Countries: Evidence from Nigeria

Pages: 401-410
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Effect of Tax Administration on Tax Revenue of States in African Countries: Evidence from Nigeria

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DOI: 10.18488/journal.62.2020.76.401.410

Terungwa Azende , Amos Iorcher Ganyam

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Terungwa Azende , Amos Iorcher Ganyam (2020). Effect of Tax Administration on Tax Revenue of States in African Countries: Evidence from Nigeria. International Journal of Business, Economics and Management, 7(6): 401-410. DOI: 10.18488/journal.62.2020.76.401.410
This study assessed the effect of tax administration on tax revenue of states in African countries with specific reference to Nigeria. The extent of improvement in tax revenue generated by states in Nigeria due to the change in tax administration motivated this study. Data were obtained from the Nigerian National Bureau of Statistics (NBS) and analyzed using the descriptive statistics and paired samples t-test statistics. Findings revealed a significant mean difference in pay-as-you-earn (PAYE) and road taxes (RT) before and during the tax administration of 2015 by Nigerian states. Findings also revealed an insignificant mean difference in direct assessment (DA) and miscellaneous taxes (MT) before and during the tax administration of 2015 by Nigerian states. The study concluded that the change in tax administration only witnessed selective improvement on tax revenue generated by the states and recommended that the state boards of internal revenue should consistently carry out tax awareness programs in their various states so as to enlighten the self-employed persons and informal business owners on the need and benefits of tax payment.
Contribution/ Originality
This study contributes to the existing literature by uniquely comparing and assessing tax revenue in different periods of tax administration propelled by a change in government. It focuses on the direct effect of tax administration on tax revenue of states in Nigeria.

Risk Management and Shareholders’ Wealth Maximization

Pages: 387-400
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Risk Management and Shareholders’ Wealth Maximization

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DOI: 10.18488/journal.62.2020.76.387.400

Grace, O. Ogundajo , Adekunle Adefisoye , Appolos, N. Nwaobia

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Grace, O. Ogundajo , Adekunle Adefisoye , Appolos, N. Nwaobia (2020). Risk Management and Shareholders’ Wealth Maximization. International Journal of Business, Economics and Management, 7(6): 387-400. DOI: 10.18488/journal.62.2020.76.387.400
Risks are fundamentally part of business operational models; it cannot be completely eliminated and if not efficiently managed could result to loss of value. Wealth creation could only take place when the prevailing financial risks in the banking sectors are identified and carefully handled. An expost-facto study of 100 firm-year observations was conducted using ten listed Deposit Money banks in Nigeria for a period of 10 years from 2009 to 2018. The results of the multiple regression analysis carried out revealed that risk management significantly affected shareholders’ wealth of listed banks. Credit risk (NPLR) and operating efficiency risk (OPER) had significant negative effect on Market Value (MV) while capital risk and liquidity ratio (LQR) had significant positive effect on market value (MV). This study concluded that four elements of risk (credit risk, capital risk, operating risk, liquidity risk) significantly affected shareholders’ wealth of listed banks in Nigeria. Therefore, the management of the Nigerian banks should ensure that non-performing loan ratio to total loan is kept at its minimum; ensure adequate liquid fund in meeting customers demand as when needed, engage competent hands where deemed necessary in their operations to mitigate operating efficiency risk and possess adequate capital ratio in accordance with CBN minimum capitalization ratio, if possible, beyond the minimum required by the regulatory bodies.
Contribution/ Originality
This study is one of the few studies which have examined the four elements of risk associated with banking industry, as it affects the wealth of the shareholders. The four risk elements considered were credit risk, operating risk, capital risk and liquidity risk.

The Contingent Fit between Management Control System and Capabilities on Sustainability Performance

Pages: 375-386
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DOI: 10.18488/journal.62.2020.76.375.386

Iin Rosini , Juniati Gunawan , Dani Rahman Hakim

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Iin Rosini , Juniati Gunawan , Dani Rahman Hakim (2020). The Contingent Fit between Management Control System and Capabilities on Sustainability Performance. International Journal of Business, Economics and Management, 7(6): 375-386. DOI: 10.18488/journal.62.2020.76.375.386
This study aims to analyze the contingent fit between the management control system (MCS) with capabilities to improve the company's sustainability performance. The final sample was 185 environmental managers, human resources, marketing, operational, and corporate social responsibility (CSR) managers from 45 listed companies on the Indonesia Stock Exchange that published the annual report. Primary research data were taken by questionnaire. The data analysis method uses structural equation models with the help of the Smart PLS application. The results of this study indicate that 1) MCS has a direct effect on sustainability performance. 2) MCS affects capability. 3) Capability influences sustainability performance, and 4) contingent fit between MCS and capability has a proven impact on sustainability performance. Based on these results, future studies are expected to focus not only on the influence of MCS and capabilities on sustainability performance but also on the contingent fit between MCS and these capabilities. Thus, companies need to use MCS that has a contingent fit with their capabilities to improve sustainability performance
Contribution/ Originality
This study uses a new estimation methodology in the form of a management control system package with proven capabilities to improve sustainability performance. The contingent fit resulting from this study can help companies determine the right strategy in improving their sustainability performance.

A Process Model for Conformance of Health Information Systems: Towards National Interoperability

Pages: 360-374
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A Process Model for Conformance of Health Information Systems: Towards National Interoperability

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DOI: 10.18488/journal.62.2020.76.360.374

D. Chetty , A. Botha , K. K. Govender

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D. Chetty , A. Botha , K. K. Govender (2020). A Process Model for Conformance of Health Information Systems: Towards National Interoperability. International Journal of Business, Economics and Management, 7(6): 360-374. DOI: 10.18488/journal.62.2020.76.360.374
In response to the critical challenge of lack of interoperability amongst health information systems in South Africa, as highlighted by the National eHealth Strategy, the National Department of Health (NDoH) published the Health Normative Standards Framework (HNSF) for eHealth interoperability in 2014. The HNSF stipulated that all health information systems deployed in South Africa should conform fully to all applicable standards. The CSIR as a strategic partner to the NDoH, is developing a variety of health information systems that are deployed in public sector clinics and hospitals which need to be subjected to conformance tests. This research therefore aims to develop a process model that could consistently be used to test conformance of the various health information systems to the standards and profiles prescribed by the HNSF. The Goodhue Task-Technology Fit framework was adapted as the theoretical framework, since it holds that the probability of the process model having a positive impact on performance is increased, if the characteristics of the process model match the tasks that need to be performed. The Design Science Research (DSR) methodology and Action Design Research (ADR) process were used, since they operationalised the research towards a process model, to guide the process of testing eHealth systems for conformance to the standards prescribed in the HNSF. An important outcome of the research was that the ADR process was adopted for conformance testing at the CSIR and it will periodically be adapted as required to ensure its continued relevance and fit to the environment.
Contribution/ Originality
This study will address the critical challenge of lack of interoperability amongst health information systems in South Africa, by ensuring that they fully conform to all applicable standards. The conformance testing process model developed in this research study provides a mechanism for the Council for Scientific and Industrial Research (CSIR) in South Africa to continually test (at all stages of development) the conformance of its systems to the HNSF. In this manner, changes to the software design and code can be done during the development cycle, and not after systems have been deployed and are found wanting (when it is more difficult and more expensive to effect changes to the code).

The Dimensions of the Quality Perceived by Users in a Clinical Analysis Laboratory of A University Hospital

Pages: 343-359
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The Dimensions of the Quality Perceived by Users in a Clinical Analysis Laboratory of A University Hospital

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DOI: 10.18488/journal.62.2020.76.343.359

Raquel Lara Furlan , Luiz Rodrigo Cunha Moura , Cristiana Trindade Ituassu , Nina Rosa da Silveira Cunha

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Raquel Lara Furlan , Luiz Rodrigo Cunha Moura , Cristiana Trindade Ituassu , Nina Rosa da Silveira Cunha (2020). The Dimensions of the Quality Perceived by Users in a Clinical Analysis Laboratory of A University Hospital. International Journal of Business, Economics and Management, 7(6): 343-359. DOI: 10.18488/journal.62.2020.76.343.359
The perception of the user has been regarded as a sensitive indicator of the quality of health service. In addition, incorporating the vision of the user in the planning of the service is acting within the guidelines of humanization and popular participation recommended by the Single System of Health - SUS. These considerations motivated to carry out an investigation of the perception of quality of Service of Laboratory Medicine of Clinical Hospital of the Federal University of Minas Gerais - HC-UFMG - by its users. It was sought to identify the dimensions of quality associated with the Laboratory, from the perspective of the SUS’s user. 22 in-depth interviews were performed with users and two with managers. The data obtained were subjected to content analysis five dimensions of quality in the lab were found: the humanized care, efficiency in care, confidence in the quality of the laboratory, the comfort of the collection place and the cost. There was a consistency in the testimonies which allows considering that the service of Laboratory Medicine of HC-UFMG is well evaluated regarding size acceptance and trust, but it does not do a very good job when taken into account the efficiency of care - considered time consuming - and the comfort of the collection place. Also, as a result of the research, there are the subsidies for the development of a data collection instrument for assessing the quality perceived by the users of the Clinical Analysis Laboratories.
Contribution/ Originality
This study contributes to the existing literature addressing the attributes considered by patients from clinical laboratories in their process of evaluating the quality of services provided. Thus, from the results obtained, it is possible to create an instrument to measure the quality of services offered, especially for clinical analysis laboratories.

Differences in Business Ethics Perception: A Developing Country Perspective

Pages: 331-342
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Differences in Business Ethics Perception: A Developing Country Perspective

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DOI: 10.18488/journal.62.2020.76.331.342

Mohammed Moin Uddin Reza , Asia Khatun , Shoaib Rahman

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Mohammed Moin Uddin Reza , Asia Khatun , Shoaib Rahman (2020). Differences in Business Ethics Perception: A Developing Country Perspective. International Journal of Business, Economics and Management, 7(6): 331-342. DOI: 10.18488/journal.62.2020.76.331.342
This research paper has been developed based on study conducted on perception difference towards business ethics between final year public and private university business students of Bangladesh. A separate legal personality or ethical judgment of a business entails a business to have its own moral principles that smears to all the features of a business demeanor and is pertinent to an entire organization. Data were collected through a close-ended structured questionnaire to depict the views of business students. For analyzing collected data descriptive statistics and chi-square test is used. Result shows that public university students are more direct towards business ethics than that of private university students. Their opinion differs in the nature of business, religious view, profit-making attitude of firm, recruitment policy of a company, strictness of regulation, healthy work environment, and gender discrimination behavior of a firm. However, both the groups agreed that the overall ethical practice in business of Bangladesh is very poor and for the best compliance, some authoritarian instructions are needed.
Contribution/ Originality
This study contributes to the existing literature by portraying the opinion difference of business students regarding ethical practices of business in Bangladesh. To the best of the authors’ knowledge, the study is the first of its kind, which scrutinizes the perception gap of public and private university students from Bangladesh perspective.