Gohar Mahmood - Academia.edu (original) (raw)
Papers by Gohar Mahmood
Sustainable business and society in emerging economies, Sep 30, 2023
This study explores the complex relationship between institutional support, perceived social supp... more This study explores the complex relationship between institutional support, perceived social support, cultural intelligence, and social entrepreneurial intention within a sample of 230 participants. Design/Methodology/Approach: We employ Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the moderating role of cultural intelligence in the context of social entrepreneurship, incorporating data from a diverse set of individuals engaged in various entrepreneurial endeavors. Findings: Our analysis reveals that both institutional support and perceived social support significantly influence social entrepreneurial intention. Furthermore, cultural intelligence emerges as a pivotal moderator, shedding light on how individuals' adaptability and awareness of cultural nuances can enhance or diminish the impact of support structures on their intention to engage in social entrepreneurship. Implications/Originality/Value: This research advances the understanding of social entrepreneurial intention by highlighting the vital role played by cultural intelligence as a moderator. The findings underscore the importance of tailored support mechanisms that consider cultural intelligence, thereby offering valuable insights for policymakers, educators, and support organizations seeking to foster social entrepreneurship in diverse contexts. This study contributes to the growing body of literature on social entrepreneurship by illuminating the nuanced interplay between support systems and individual characteristics in shaping entrepreneurial intentions.
Journal of accounting and finance in emerging economies, Sep 30, 2023
The purpose of this study was to find out what influences Sustainable Development Goals (SDG) rep... more The purpose of this study was to find out what influences Sustainable Development Goals (SDG) reporting and to what extent. Particularly, we concentrated on 40 nations from various areas that actively participate in SDG reporting. Design/Methodology/Approach: The World Bank database, SGI Networking, and Sustainable Governance Indicators were some of the sources used to compile the data that was used to study this, which covered the years 2016 to 2022. Several regression methods, including Pooled OLS, Fixed Effect, and Random Effect, were used in the study to investigate the connection between reporting SDGs and indicators of sustainable governance. Additionally, we ran moderation experiments to evaluate the influence of the populace and religion as moderating factors. Findings: The findings imply that management, shareholders, and the market have a strong incentive to expand investment in sustainable practices to boost profits. Furthermore, our findings have significant policy implications for the sector, highlighting the necessity of incorporating SDG reporting into business models. Implications/Originality/Value: Our study has consequences for both academics and business. The importance of sustainable governance indicators in the context of SDG reporting and their potential influence on financial performance are both highlighted by our study.
Journal of accounting and finance in emerging economies, Sep 30, 2023
The aim of this study is to investigate the impact of digital leadership on sustainable performan... more The aim of this study is to investigate the impact of digital leadership on sustainable performance, specifically focusing on the mediating role of artificial intelligence within the business environment. Design/Methodology/Approach: This study surveyed 230 employees from several industrial estate businesses using a case study technique. Questionnaires were used to collect the data, which was subsequently analyzed using structural equation modeling (SEM). The findings indicated that there is an indirect effect on long-term performance due to the multidirectional links between mediators and digital leadership. This study found, specifically, that AI and digital leadership greatly enhance inventive talents, which in turn enhances sustainable performance. Findings: This study's findings highlight the critical role that digital leadership plays in fusing sustainability and artificial intelligence, two concepts that when coupled have the potential to improve an organization's performance and productivity. Implications/Originality/Value: This study presents new insights into the role that technology skills and innovative digital behaviors play in achieving long-term performance.
Sustainable business and society in emerging economies, Dec 31, 2023
The purpose of this study is to synthesize literature and results about chief sustainability offi... more The purpose of this study is to synthesize literature and results about chief sustainability officer (CSO) appointment on performance of leading US companies that comprise the S & P 500 Index and to summarize the current trends, main topics, the most influential journals, and the authors. Design/Methodology/Approach: In our research, 233 studies from 144 scientific journals recruited for bibliometric analyses and covered three decades from 1998 to 2023. Our study has identified three influential streams: (1) The CSO as a top management team (TMT) member, the effect of appointment on its performance and; (2) Importance of sustainability and performance; and (3) Sustainable and performance. Thematic map classifies the CSO appointment and performance relationship themes into four categories: For instance, they can include niche's themes (appointment of CSO and sustainability); motor themes (appointment of CSO and sustainable development); emerging/declining themes (appointment of CSO and corporate governance); and the foundation/transversal themes (appointment of CSO and sustainability reporting). Implications/Originality/Value: Through this study, scholars, public authorities, directors of companies, and advisers to businesses will have understanding about CSO appointment based on the performance in accordance with the accounting based, market based and economic based perspective. Finally, we point out the most important practical conclusions and provide research gaps in this area.
The contemporary research was intended to survey the countryside women's participation in... more The contemporary research was intended to survey the countryside women's participation in monetary creating activities and had explored socioeconomic obstacles faced by them while carrying out their home activities. Methodology: Survey was carried out in two purposively selected villages in the Mardan district of Khyber Pakhtunkhwa province. by Usage of a simple random technique, targeting a total of 112 women respondents' primary data were collected with the help of a semi-structured interview schedule and analyzed with the help of descriptive statistics techniques. Findings: The study found that the literacy rate was low among the sampled respondents therefore livestock rearing and embroidery work was the most common income-generating activities among the respondents. There were no formal and recognized training centers or any other guidance providers for the women in the study area. Moreover, the lack of marketing facilities had restrained the respondents to sell out their products at cheaper prices, therefore, sampled respondents faced problem/s in performing income-generating activities in the study area. Implications: credit and marketing facilities can also be promoted for the sustainable business advancement of the rural women so they can sell their products at reasonable prices to improve their socioeconomic conditions.
The purpose of this study is to examine entrepreneurial attitude effect on entrepreneurship motiv... more The purpose of this study is to examine entrepreneurial attitude effect on entrepreneurship motivation with mediation of entrepreneurial education in university students of Pakistan. An empirical research design provides the basis to answer the research question of how entrepreneurial attitude and entrepreneurial education effects the entrepreneurship motivation among university students. Data collection was made through survey questionnaire by visiting 284 business education students of different departments at various campuses in (Punjab) Pakistan. The linkage between three study variables was examined using factor analysis, reliability, and regression and correlation analysis. The results showed that entrepreneurial attitude contributes positively and significantly to entrepreneurship motivation via entrepreneurship education. At the last, this paper also presents some implications, limitations and suggestions for future research.
Journal of Law & Social Studies
Does personality matter when entrepreneurship endeavors are driven by Islamic values and religiou... more Does personality matter when entrepreneurship endeavors are driven by Islamic values and religious practices? To understand this, the study reviewed the research on the relationship between personality and practicing Islamic Entrepreneurship. More specifically, the study proposed a conceptual model after reviewing the literature to show what personality traits and characteristics become important when Islamic religious values and practices guide entrepreneurial activities, therefore, appear as critical contextual factors. The study identified traits and characteristics such as initiative, excellence, honesty, patience, knowledge, ethics, social responsibility, and customer orientation having a robust relationship with the manifestation of opportunity exploration and opportunity exploitation when individuals adhere to Islamic values system during the business venturing. Though, personality research in the field of Entrepreneurship is criticized, however, religion as a contextual vari...
Sustainable Business and Society in Emerging Economies, 2021
Purpose: The motivation behind this study is to investigate how the practical implementation of c... more Purpose: The motivation behind this study is to investigate how the practical implementation of cloud-based accounting/finance mechanism effects business performance with a mediating effect of innovative work behavior among the employees of banking sector. Design/Methodology: To explore the relationship between the independent, dependent and mediating variables questionnaire method is used. The main view of study is how cloud-based accounting/finance mechanism influences business performance in banks along with the impact of innovative work behavior on business performance. Data collected from 280 managerial level employees of different banks in Faisalabad division. Findings: This study indicates that cloud-based accounting/finance mechanism has a positive and significant impact on business performance. Innovative work behavior is strengthening the relationship between cloud-based accounting/finance mechanism with business performance. In the presence of innovative work behavior the...
Journal of Accounting and Finance in Emerging Economies, 2021
Purpose: The purpose of this study is to investigate the relationship between entrepreneurship co... more Purpose: The purpose of this study is to investigate the relationship between entrepreneurship competencies and entrepreneurship motivation through moderating role of entrepreneurial education in the university students of (Punjab) Pakistan. This study provides a comprehensive answer to the research question of how entrepreneurship competencies and entrepreneurial education effects the entrepreneurship motivation among university students. Design/Methodology/Approach: A survey questionnaire was used to collect data from faculty of management sciences students of different departments at various campuses in (Punjab) Pakistan. Factor analysis, reliability, and regression and correlation analysis was the techniques to analyze the links between the study variables. Findings: There is a positive significant impact of entrepreneurship competencies on entrepreneurship motivation while entrepreneurship education as a moderator. Implications/Originality/Value: At the last, this paper also pr...
The main purpose of this paper is to examine the link among learning orientation, relationship or... more The main purpose of this paper is to examine the link among learning orientation, relationship orientation and business performance in the leading financial institutions of Islamic Republic of Pakistan. An empirical research design provides the basis to answer the research question of how learning orientation and relationship orientation are important for achieving high business performance. Data collection was made through survey questionnaire by visiting 400 branches of government, commercial and also Islamic banks operating in big cities of Southern Punjab of Pakistan. The linkage between the three study variables were examined using factor analysis, reliability, regression and correlation analysis. The results showed that learning orientation contributes positively and significantly to business performance via relationship orientation. As a final point, the paper also presents some implications, limitations and suggestions for future research.
Sustainable business and society in emerging economies, Sep 30, 2023
This study explores the complex relationship between institutional support, perceived social supp... more This study explores the complex relationship between institutional support, perceived social support, cultural intelligence, and social entrepreneurial intention within a sample of 230 participants. Design/Methodology/Approach: We employ Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the moderating role of cultural intelligence in the context of social entrepreneurship, incorporating data from a diverse set of individuals engaged in various entrepreneurial endeavors. Findings: Our analysis reveals that both institutional support and perceived social support significantly influence social entrepreneurial intention. Furthermore, cultural intelligence emerges as a pivotal moderator, shedding light on how individuals' adaptability and awareness of cultural nuances can enhance or diminish the impact of support structures on their intention to engage in social entrepreneurship. Implications/Originality/Value: This research advances the understanding of social entrepreneurial intention by highlighting the vital role played by cultural intelligence as a moderator. The findings underscore the importance of tailored support mechanisms that consider cultural intelligence, thereby offering valuable insights for policymakers, educators, and support organizations seeking to foster social entrepreneurship in diverse contexts. This study contributes to the growing body of literature on social entrepreneurship by illuminating the nuanced interplay between support systems and individual characteristics in shaping entrepreneurial intentions.
Journal of accounting and finance in emerging economies, Sep 30, 2023
The purpose of this study was to find out what influences Sustainable Development Goals (SDG) rep... more The purpose of this study was to find out what influences Sustainable Development Goals (SDG) reporting and to what extent. Particularly, we concentrated on 40 nations from various areas that actively participate in SDG reporting. Design/Methodology/Approach: The World Bank database, SGI Networking, and Sustainable Governance Indicators were some of the sources used to compile the data that was used to study this, which covered the years 2016 to 2022. Several regression methods, including Pooled OLS, Fixed Effect, and Random Effect, were used in the study to investigate the connection between reporting SDGs and indicators of sustainable governance. Additionally, we ran moderation experiments to evaluate the influence of the populace and religion as moderating factors. Findings: The findings imply that management, shareholders, and the market have a strong incentive to expand investment in sustainable practices to boost profits. Furthermore, our findings have significant policy implications for the sector, highlighting the necessity of incorporating SDG reporting into business models. Implications/Originality/Value: Our study has consequences for both academics and business. The importance of sustainable governance indicators in the context of SDG reporting and their potential influence on financial performance are both highlighted by our study.
Journal of accounting and finance in emerging economies, Sep 30, 2023
The aim of this study is to investigate the impact of digital leadership on sustainable performan... more The aim of this study is to investigate the impact of digital leadership on sustainable performance, specifically focusing on the mediating role of artificial intelligence within the business environment. Design/Methodology/Approach: This study surveyed 230 employees from several industrial estate businesses using a case study technique. Questionnaires were used to collect the data, which was subsequently analyzed using structural equation modeling (SEM). The findings indicated that there is an indirect effect on long-term performance due to the multidirectional links between mediators and digital leadership. This study found, specifically, that AI and digital leadership greatly enhance inventive talents, which in turn enhances sustainable performance. Findings: This study's findings highlight the critical role that digital leadership plays in fusing sustainability and artificial intelligence, two concepts that when coupled have the potential to improve an organization's performance and productivity. Implications/Originality/Value: This study presents new insights into the role that technology skills and innovative digital behaviors play in achieving long-term performance.
Sustainable business and society in emerging economies, Dec 31, 2023
The purpose of this study is to synthesize literature and results about chief sustainability offi... more The purpose of this study is to synthesize literature and results about chief sustainability officer (CSO) appointment on performance of leading US companies that comprise the S & P 500 Index and to summarize the current trends, main topics, the most influential journals, and the authors. Design/Methodology/Approach: In our research, 233 studies from 144 scientific journals recruited for bibliometric analyses and covered three decades from 1998 to 2023. Our study has identified three influential streams: (1) The CSO as a top management team (TMT) member, the effect of appointment on its performance and; (2) Importance of sustainability and performance; and (3) Sustainable and performance. Thematic map classifies the CSO appointment and performance relationship themes into four categories: For instance, they can include niche's themes (appointment of CSO and sustainability); motor themes (appointment of CSO and sustainable development); emerging/declining themes (appointment of CSO and corporate governance); and the foundation/transversal themes (appointment of CSO and sustainability reporting). Implications/Originality/Value: Through this study, scholars, public authorities, directors of companies, and advisers to businesses will have understanding about CSO appointment based on the performance in accordance with the accounting based, market based and economic based perspective. Finally, we point out the most important practical conclusions and provide research gaps in this area.
The contemporary research was intended to survey the countryside women's participation in... more The contemporary research was intended to survey the countryside women's participation in monetary creating activities and had explored socioeconomic obstacles faced by them while carrying out their home activities. Methodology: Survey was carried out in two purposively selected villages in the Mardan district of Khyber Pakhtunkhwa province. by Usage of a simple random technique, targeting a total of 112 women respondents' primary data were collected with the help of a semi-structured interview schedule and analyzed with the help of descriptive statistics techniques. Findings: The study found that the literacy rate was low among the sampled respondents therefore livestock rearing and embroidery work was the most common income-generating activities among the respondents. There were no formal and recognized training centers or any other guidance providers for the women in the study area. Moreover, the lack of marketing facilities had restrained the respondents to sell out their products at cheaper prices, therefore, sampled respondents faced problem/s in performing income-generating activities in the study area. Implications: credit and marketing facilities can also be promoted for the sustainable business advancement of the rural women so they can sell their products at reasonable prices to improve their socioeconomic conditions.
The purpose of this study is to examine entrepreneurial attitude effect on entrepreneurship motiv... more The purpose of this study is to examine entrepreneurial attitude effect on entrepreneurship motivation with mediation of entrepreneurial education in university students of Pakistan. An empirical research design provides the basis to answer the research question of how entrepreneurial attitude and entrepreneurial education effects the entrepreneurship motivation among university students. Data collection was made through survey questionnaire by visiting 284 business education students of different departments at various campuses in (Punjab) Pakistan. The linkage between three study variables was examined using factor analysis, reliability, and regression and correlation analysis. The results showed that entrepreneurial attitude contributes positively and significantly to entrepreneurship motivation via entrepreneurship education. At the last, this paper also presents some implications, limitations and suggestions for future research.
Journal of Law & Social Studies
Does personality matter when entrepreneurship endeavors are driven by Islamic values and religiou... more Does personality matter when entrepreneurship endeavors are driven by Islamic values and religious practices? To understand this, the study reviewed the research on the relationship between personality and practicing Islamic Entrepreneurship. More specifically, the study proposed a conceptual model after reviewing the literature to show what personality traits and characteristics become important when Islamic religious values and practices guide entrepreneurial activities, therefore, appear as critical contextual factors. The study identified traits and characteristics such as initiative, excellence, honesty, patience, knowledge, ethics, social responsibility, and customer orientation having a robust relationship with the manifestation of opportunity exploration and opportunity exploitation when individuals adhere to Islamic values system during the business venturing. Though, personality research in the field of Entrepreneurship is criticized, however, religion as a contextual vari...
Sustainable Business and Society in Emerging Economies, 2021
Purpose: The motivation behind this study is to investigate how the practical implementation of c... more Purpose: The motivation behind this study is to investigate how the practical implementation of cloud-based accounting/finance mechanism effects business performance with a mediating effect of innovative work behavior among the employees of banking sector. Design/Methodology: To explore the relationship between the independent, dependent and mediating variables questionnaire method is used. The main view of study is how cloud-based accounting/finance mechanism influences business performance in banks along with the impact of innovative work behavior on business performance. Data collected from 280 managerial level employees of different banks in Faisalabad division. Findings: This study indicates that cloud-based accounting/finance mechanism has a positive and significant impact on business performance. Innovative work behavior is strengthening the relationship between cloud-based accounting/finance mechanism with business performance. In the presence of innovative work behavior the...
Journal of Accounting and Finance in Emerging Economies, 2021
Purpose: The purpose of this study is to investigate the relationship between entrepreneurship co... more Purpose: The purpose of this study is to investigate the relationship between entrepreneurship competencies and entrepreneurship motivation through moderating role of entrepreneurial education in the university students of (Punjab) Pakistan. This study provides a comprehensive answer to the research question of how entrepreneurship competencies and entrepreneurial education effects the entrepreneurship motivation among university students. Design/Methodology/Approach: A survey questionnaire was used to collect data from faculty of management sciences students of different departments at various campuses in (Punjab) Pakistan. Factor analysis, reliability, and regression and correlation analysis was the techniques to analyze the links between the study variables. Findings: There is a positive significant impact of entrepreneurship competencies on entrepreneurship motivation while entrepreneurship education as a moderator. Implications/Originality/Value: At the last, this paper also pr...
The main purpose of this paper is to examine the link among learning orientation, relationship or... more The main purpose of this paper is to examine the link among learning orientation, relationship orientation and business performance in the leading financial institutions of Islamic Republic of Pakistan. An empirical research design provides the basis to answer the research question of how learning orientation and relationship orientation are important for achieving high business performance. Data collection was made through survey questionnaire by visiting 400 branches of government, commercial and also Islamic banks operating in big cities of Southern Punjab of Pakistan. The linkage between the three study variables were examined using factor analysis, reliability, regression and correlation analysis. The results showed that learning orientation contributes positively and significantly to business performance via relationship orientation. As a final point, the paper also presents some implications, limitations and suggestions for future research.