International Management Review ISSN 1551-6849

Published bi-annually in March and September
IMR JOURNAL: ISSN 1551-6849
IMR is also distributed in China by China National Publications Import & Export Corporation: 714B0761

International Management Review (IMR) is a peer-reviewed journal published twice a year since 2004. IMR strives to strengthen local and cross-continental business management understanding, and creation of a global body of management knowledge by fostering dialogue among academics, researchers, and professionals from all over the world. IMR publishes both empirical and conceptual papers as well as articles that address emerging trends and concerns in the area of management, management science, management engineering, and other fields related to the broader scope of management.

The International Management Review (IMR) Journal invites the submission of papers for publication consideration. The goal of IMR is to facilitate management knowledge exchange among researchers and practitioners. IMR publishes biannually empirial and conceptual papers and scholarly researches.

The IMR independent website: www.usimr.org

Current Issue Vol 16, No 1, 2020

Authors

Dr. Ronny Richardson is a tenured Professor of Operations Management in the Coles College of Business at Kennesaw State University. His research and teaching interests are in the areas of operations management, statistics, project management, and computers. He is the author of 22 books and over 500 published articles. He has consulted with several major companies in the areas of production and inventory control. Prior to teaching, he worked for Georgia Power Company.

Dr. Max North is a tenured Professor of Management Information Systems in the Business Administration Department. He has been teaching, conducting research and providing community service for Computer Science and Information Systems departments at higher education institutions for more than twenty years. Dr. North has been successfully involved in the research of Human-Computer Interaction/Interface; Information Security and Ethics Awareness; and Virtual Reality Technology. Dr. North is the director of Visualization and Simulation Research Center/Cluster. Additionally, Dr. North has several published books, book chapters, and a number of technical referred scholarly articles. He has served as principal/co- principal investigator on a number of research grants sponsored by the Boeing Company, the U.S. Army Research Laboratory, the National Science Foundation, and the National Security Agency. Dr. North's major contribution to the scientific community is his discovery and continuous research activities in the innovative area of virtual reality technology, which has received international attention and coverage in the scientific community and popular media. Email: mnorth@kennesaw.edu

Dr. Sarah North is a tenured faculty member of Computer Science Department, College of Computing and Software Engineering at Kennesaw State University. Dr. North’s Doctorate degree is in Computer Science/Educational Technology and Leadership/Administration. Dr. North has been teaching, conducting research, and providing K-12 community service in computing areas for over two decades at higher education institutions. She has been successfully involved in the research in the areas of, human- computer interaction and cognitive science. Additionally, Dr. North has several book chapters; and a number of technical referred scholarly articles nationally and internationally. She also served as principal/co-principal investigator on a number of research grants sponsored by the Boeing Company, National Science Foundation (NSF), and National Security Agency (NSA).

Dr. David Garofalois a tenured Assistant Professor in the Department of Physics, College of Science and Mathematics at Kennesaw State University where he studies the interaction between black holes and magnetic fields in an attempt to understand the enormous amounts of energy generated in active galaxies. Dr. Garofalo has experience in simulation, data analysis, and scientific visualization apparatuses and techniques; specially implemented for black hole magnetospheres, the environments near black holes where strong electric and magnetic forces are thought to dominate dynamics. Dr. Garofalo has numerous high-ranking publications (conference proceedings and journals) in his field. He has been involved in several grants, including a NASA Astrophysics Data Analysis grant (pending).

Abstract

The primary purpose of this research study is to report on business students’ perceptions of critical and marketable skills as it relates to attaining job security in prosperous, innovative companies. The first phase of the study involved a case study considering a top-fifty company directed in several sections of a Management Information Systems course. A concise survey was developed and administered to students. In the second phase, responses to several open questions were solicited from students. Collected responses and data from both phases were analyzed. The findings of this study provide useful information for general business students and beyond.

Keywords

marketable skills, job security, business students’ perception, management information systems

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Authors

Dr. Muhammad A. Obeidat is a Professor of Operations and Technology Management. His research and teaching interests are in the areas of operations management, management science, information systems, statistics, management of technology, quality management and control, and project management. His research has been published in several journals, including the International Journal of Industrial Ergonomics, and the Journal of Business Administration. He has worked and consulted with several automobile vendor companies on productivity, process design and layout. Dr. Obeidat is a member of the Decision Sciences Institute, and the Production & Operations Management Society. He is currently serving as the Associate Editor of the International Management Review journal.

Whiteney Puckett MBA, is an Acoounting Controller at KSU who is Responsible for daily analysis and processing of journal entries. Responsible for monthly closing activities including preparation of journal entries and analysis of account balances. Ensure that accounting transactions comply with GAAP Work with internal and external customers concerning general ledger matters Review monthly liability reconciliations Assist with monthlu and year-end-close.

Larry Jackson, MBA, works at UPS who Assists the Asset Manager with buildings and facilities projects Provides project oversight and leadership to a variety of initiatives related to building expansions, relocations and consolidations Supports the Real Estate and Facilities Committee (REFCO) process through gathering requests, evaluating projects, and providing alternatives and recommendations to the Asset Manager for submission to REFCO Contributes to the development of ten year projections and planning and supports the Asset Manager in working with real estate groups on lease renewals, purchase opportunities, and building expansions Collaborates with various functions on projects and determines equipment needs for business units.

Dr. Hani AbuSalem is a Professor of Computer Science at University of South Carolina-Aiken. Dr. Hani AbuSalem continues teaching several courses at the undergraduate level. Developing new online courses in computer science. Participating in several university committees including Quality Enhancement Plan (QEP) Committee, the University Library Committee, and serve in the University Planning Committee. Participating in the Faculty Senate, and the Math and Computer Science Academic Administrative, and the Online courses development Committee.

Abstract

Technological innovation continues to permeate and shape the environment we live in. Each decade sees our society become more integrated with new technologies to make our lives easier. One key area where technological innovation can be seen is mobile technology. The increased use of mobile technology and AI has allowed for the advent of mobile banking, bringing banking and financial services to the palm of your hand.

Keywords

mobile technology, innovation, AI, technology industry, radical innovation, incremental innovation, disruptive innovation, mobile banking

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Author

Dr.Cara MacMillan is a leader in the Circular Economy and currently leads Halcyon Consulting Group, a Best for the World B Corps, headquartered in Ottawa, Canada. She holds a DBA in Strategy and Innovation from Capella University. Dr.MacMillan brings extensive knowledge and expertise in angel investing focused on blue ocean strategy creation and implementation.

Abstract

Canadian companies want to understand the potential revenue opportunity of investing in a strategic corporate social responsibility (CSR) business model innovation. This exploratory, quantitative longitudinal correlational design sought to understand the relationship between CSR and nondomestic sales revenue using secondary data sources. Sustainalytics’ environmental, social, and corporate governance (ESG) rankings measured CSR business model innovation, and nondomestic sales revenue measured financial performance. Simple linear regression analyzed 61 observations from fiscal years 2009-2017, and the findings revealed a significant statistical relationship between strategic CSR adoption and nondomestic sales revenue. The paper includes a discussion of the contribution of this research and possible future research areas.

Keywords

CSR, financial performance, growth, business model innovation

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Authors

Dr. Ying Wang DBA, CPA is a professor of accounting at Montana State University-Billings in Billings, Montana. She has done extensive research in the financing accounting area. Her major research interest is financial accounting and reporting. E-mail: ywang@msubillings.edu

Professor Debra M. Schoenfeld BBA, MBA, CPA, JD, LLM is a professor of tax and business law at Montana State University-Billings in Billings, Montana. Background includes experience in public accounting, and working for one of the top fortune companies. Professor for the last 10 years. Major research in the area of taxation and accounting. E-mail: debra.schoenfeld@msubillings.edu

Abstract

This study is an in-depth analysis of complex industry’s remarkably lower tax rates. Our data is from China’s publicly listed firms of 2010-2018. We analyze whether company performance and investment returns are improved by lower tax rates. Our analysis indicates that complex industry’s lower tax rate is likely to be the result of lower earnings management, which leads to lower income and lower tax. Investors are rewarding complex industry the same as other industries even though complex industry has significantly lower net income and income growth, indicating that investors base their decisions on multiple factors and reward high-quality earnings, even though they might appear lower on the books.

Keywords

effective tax rates, earnings management, investment return

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Authors

Dr. Sanjay Kumar Patel as a keen aspirant of dynamic learning and research, qualified NET-JRF, have completed the research in the area of Taxation and Economics from Banaras Hindu University, Varanasi. He has got best research paper award two times (32nd AIAC, India and International Conference, Nepal). He is a Fellow Member of Indian Accounting Association and Indian Commerce Association. He has teaching experience in B.H.U., G.G.U and CURaj. He has contributed research papers on burning issues in diversified area of commerce published in leading national and international journals.

Ms. Poonam Kumari a qualified NET-JRF scholar, have completed B.Com(H) and M, Com. from Delhi University and joined the research (Ph.D.) in the Central University of Rajasthan in the area of environmental accounting. She successively completed course work with good remark and developed the interest to attend workshops on econometrics and advanced statistical analysis tools. She is a Member of Indian Accounting Association for explore her academic endeavor. She develops the hobby to work in innovative researches on burning issues in the field commerce and published paper in reputed journal.

Abstract

Measuring and managing climate change impact, the concept of carbon accounting and green investing has grabbed attention all over the world nowadays. The climate change impact and green performance of companies is measured and reflected as sustainability indices constructed by stock exchanges around the world. In India, BSE introduced two sustainability indices in 2010 as BSE Carbonex and BSE Greenex for measuring the climate change risk, carbon emissions performance, and promotion of energy efficient practices. The present study attempts to explore the behavior of sustainability indices to market indices. The study examines the movement of BSE Carbonex and BSE Greenex performance in respect to market indices (Sensex & BSE 500) from September 2010 to June, 2019. The performance is evaluated and tested by using the mean of the monthly return and through risk adjusted measures, i.e. Sharpe’s ratio, Treynor’s ratio, and Jensen’s alpha. The study finds that the Carbonex index performance is similar to the BSE Sensex and BSE 500. Greenex index performance is slightly lower than both BSE Sensex and BSE 500. The study suggests that sustainability indices can be used by investors as better performing indices to satisfy the urge of green investment.

Keywords

stock market, market movement, sustainability indices, Carbonex, Greenex, carbon emissions, indices performance, risk adjusted measures, green investment, India

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Authors

Mr. Sachin Batra has completed Bachelors of Technology in Civil Engineering from National Institute of Technology, Warangal which is an institute of the national importance in India and then completed Post Graduation in Human Resource Management from Management Development Institute, Gurugram, India, which is the prestigious national level management institute. He has to his credit numerous consultancy and research assignments. Currently, he is associated with National Institute of Construction Management and Research, Delhi NCR as a faculty member. Also, in January 2020 he has submitted his PhD thesis at IMS DAVV Indore, the state university of Madhya Pradesh.

Dr. Anukool Manish Hyde is a Professor and Head (HR and General Management) at the Institute. He is an approved Ph.D. guide in Management for DAVV, Indore. Eleven research scholars have done Ph.D. under his guidance. He has more than twenty three years of teaching experience along with industrial experience in Personnel Department. He has been awarded “Best Teacher” by PIMR in International Conference held in 2009. His areas of interest include Human Resource Management, Human Resource Development, Industrial Relations and Labor Laws, Organization Behavior. He was an Organizing Secretary for Second International Conference 08 at PIMR. He was Coordinator for National Research Methodology and National Case Writing Workshops at PIMR. He has attended several conferences and his many papers have been published in reputed Journals like VISION (Journal of MDI Gurgaon) and Journal of XLRI etc., His papers have been published in ABDC and Scopus listed journals. Conference books and ADBC listed journal. His manuals on Emotional Intelligence Scale and Organization Commitment have been published. He has attended FDPs which were sponsored by AICTE, New Delhi. He has conducted Personality Development sessions, Mock Interviews for CAs and Management Students. He has conducted sessions for Platoon Commanders at Rustamji Armed Police Training College, Indore, NGO and various organizations. He is an Editorial member for many reputed journals.

Abstract

The present research is carried out to understand the constructs of leadership, commitment, and socialization in the construction sector. Surprisingly, little work has been conducted on leadership, commitment, and socialization in the construction sector. In this paper, the author reviews the literature on the topic. The literature mentions that the leadership style, which is relevant for construction professionals, is authentic leadership, and authentic leadership has the potential to moderate the relationship between socialization domains and affective commitment. The findings are considered with respect to the relationship between the constructs. This research will provide the groundwork for the construction management scholars to further empirically examine the relationship between the constructs.

Keywords

leadership, commitment, socialization, authentic, construction

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Author

Dr. Salochina Oad has earned her Ph.D. in Business management from University of International Business and Economics Beijing with Excellent Student Award, MBA from Quaid - I- Azam University Islamabad, and Masters in Population Sciences from Karachi University. She has served as Assistant professor and Research Coordinator/Instructor in Public Sector for almost ten years. Dr. Salochina has also corporate level experience as a Data Scientist in USA. She has performed duties in a diverse organizational environment, got few publications, and attended various conferences. Her area of interest is diversity, leadership, communication and emotional intelligence'.

Abstract

This study examined the role of group size through moderated mediation where information elaboration was used as a mediator. A total of 1036 respondents were used to collect the data from Pakistan and China. With regard for age diversity, full mediation was observed for education diversity. The large group size showed significant relationship of conditional direct effects for both types of diversity on individual creativity. However, conditional indirect effects of the interaction were only significant for education diversity.

Keywords

diversity, information elaboration, individual creativity and group size

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Authors

Ms. Sanjana V Marathe is a final year student of CHRIST Deemed to be University, studying BBA Honors and specializing in Human Resource Management. Her area of interest is data analytics and has presented papers in inter disciplinary conferences.

Dr. V John Paul Raj is an Assistant Professor of Organizational Behavior and Human Resource Management in School of Business and Management, CHRIST Deemed to be University since 2009. He holds a bachelor degree in philosophy and arts, MBA (HR) from ICFAI University, Dehradun. He holds doctor of philosophy in Management from Bharathiar University. He is an ardent professional soft skills trainer. He has published several research articles in international referred journals.

Abstract

The study aims to understand how Indian students perceive having menstruation leaves in the workplace. An exploratory study was carried out with a sample of 394 responses. A Chi square test and Levene’s t-test were used. There is significant difference in the attitude of male and female respondents towards the perceived impact of menstrual pain on work. However, there is no significant perception gap between genders in the way they perceive pain related to menstruation, fairness to the other gender in having a leave policy, and overall support extended. Both genders perceived positive outcomes from having such leaves, but women were hesitant to use them. There is good amount of support seen to implement the leaves.

Keywords

Menstruation leave policy, perception gap, women, future workforce

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Authors

Dr. Arti Arun Kumar is an Assistant Professor, Institute of Management, Christ University, Bangalore, India, who can be reached at arti.kumar@christuniversity.in

Akash, U is a Scholar at Institute of Management, Christ University, Bangalore, India, who can be reached at akashmba3@gmail.com

Abstract

Listening to music while working is not an evolution of present-day world. It has been practiced for decades. With easy availability of listening devices like MP3 players, digital file formats, and the internet, music listening at work is a growing phenomenon. With the increasing use of music in the work place, it is important to understand why individuals listen to music and how music supports them during their work. This study is focused on identifying the music listening preferences of employees in office environments and the influence of demographic factors on these preferences in India. Employees (48 males and 78 females) working in offices across different industries provided data on their music listening preferences. Thedemographicfactorsconsideredareindustry/organizationinwhichtheemployeeworks, gender, and age. Respondents rated their preference on a 5-point Likert scale for different music genres, functions of music, and activities done while listening to music. Gender and age are considered as influencing factors in preferences for music styles and functions that music serves. Male employees prefer listening to more music at work than female employees. Romantic, melodious, soft, and Bollywood music were the most preferred genres. Music helped in relaxing, improving mood, reducing boredom, and creating a happier environment. Both male and female respondents did not prefer listening to music while talking to others and talking to their colleague. Significant relationship existed between preferences for genres of music and functions of music.

Keywords

music listening, workplace, functions of music, demographics

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