Journal of Business and Administrative Studies

The Mediating Role of Perceived HRM Practices in the Relationship Between Managerial-Rated HRM Practices and Employee Engagement in Ethiopian Higher Education

Zerihun Kinde Alemu — 2024-12-20

Strategic Human Resource Management Practices (SHRMP) researchers stressed the perception of High-Performance Work System (HPWS) in addition to organizational HPWS to impact engagement. However, few studies are carried using such variable. Hence, HRM system strength and signal theory, using the probability multi-stage sample survey of 102 departments and 360 academic staffs of Ethiopian Public Higher Education Institutions, the researchers examined that positive and full meditational effect of perceived HPWS between managerial-rated HPWS and engagement. Furthermore, the researchers tested direct effect of managerial-rated HPWS on the perceived HPWS positively. The results of Multilevel Structural Equation Model analysis using R software revealed that the effect of perceived HPWS on the engagement is significant within department level as well as between department level. Hence, the researchers concluded that employees oriented SHRMP has fully mediated department level SHRMP and engagement when both rated and perceived HPWS are considered from two dimensions. The theoretical contributions and practical implications of these findings are discussed as well.

Does Organizational Commitment act as a Mediating Factor among Ethical Leadership on Organizational Citizenship Practices in Ethiopian Healthcare Facilities

Wako Wako Jio Gelgelo — 2024-12-20

In the Ethiopian setting, this study examines the link between ethical leadership and organizational citizenship behavior (OCB), with a focus on the mediating function of organizational commitment. A survey of 385 employees from various Ethiopian
healthcare facilities was conducted. First, to determine if the sample size is sufficient for factor analysis, the Kaiser-Meyer-Olkin (KMO) test is performed. The validity and reliability of the components are then confirmed, and the measurement model is
validated using confirmatory factor analysis (CFA). Next, we use structural equation modeling (SEM) with the AMOS tool to explore the hypothesized correlations between organizational citizenship behavior, organizational commitment, and ethical leadership. The results demonstrate that employee organizational commitment somewhat attenuates the association between leader morale and corporate citizenship behavior, whereas leader morale significantly increases it. The study highlights the significance of leader morale in fostering an engaged workplace culture.

Tax Audit Effectiveness and Tax Compliance in Ethiopia: The Case of Ministry of Revenues

Shemelis Zewdie — 2024-12-20

The objective of the study is to analyze the determinants of tax audit effectiveness and tax compliance in Ethiopia. Quantitative research approach with explanatory research design was used in this study. Consequently, quantitative data were collected. The sample size used in this study was 550 tax auditors, and 1,067 taxpayers. Convenience sampling technique was used to access the right subjects to for the study. In this study, Partial Least Square Structural Equational Modeling (PLS-SEM) is used for data analysis. The study result has indicated that institutional related factors, tax auditor related factors, and taxpayers’ related factors have a direct effect on tax audit effectiveness. Additionally, institutional related factors, taxpayers’ related factors, and tax audit effectiveness have a direct effect on tax compliance. Furthermore, institutional related factors, taxpayers’ related factors, and tax auditor related factors also have an indirect effect on tax compliance in Ministry of Revenues, Ethiopia. Based on these findings, it is recommended that policymakers and Ministry of Revenues need to strengthen institutional frameworks and taxpayers’ knowledge, improve the training and resources available to tax auditors to enhance tax audit effectiveness as well as tax compliance. That is to say, targeted taxpayer education and engagement initiatives could foster greater tax compliance. Hence, integrating these strategies can reinforce the link between effective tax audits and taxpayer compliance, ensuring a more robust tax administration system.

Effect Of Monetary Policy on Financial Performance: Dynamic Panel Model Approach: Evidence from Ethiopian Banking Industry

Taye Tadesse — 2024-12-20

This study examines the effect of monetary policy on the financial performance of Ethiopian banking industry. The monetary policy instruments were collected from National Bank of Ethiopia and the World Bank. Audited financial statements from seventeen commercial banks also used in the analysis. The study covered the period of 2011-2022 by using two dependent
variables of return on asset and return on equity as proxy for the financial performance of the banking industry. Two steps system generalized method of moments (SGMM) applied for the empirical analyses. The findings from the regression estimation revealed that return on asset of commercial banks positively and significantly affected by the lagged value of return on asset, deposit interest rate and capital adequacy ratio but negatively and significantly affected by reserve requirement. On other hand, return on equity positively and significantly influenced by the lagged value of return on equity and deposit interest rate. But broad money supply, treasury bill and capital adequacy ratio negatively and significantly affect the return on equity of commercial banks. The results show important policy implications for both commercial banks and regulatory authorities in general. It is advisable for commercial banks to highly work on increasing their deposit collection and improve more on their capital adequacy ratio to make the banking industry strong and competitive business. It is essential for the regulatory authority to strictly follow up for ensuring the broad money supplied to the economy is at optimum level and stable reserve requirement.

The State of Corporate Governance Research in State-Owned Enterprises: A Systematic Literature Review from 2017 to 2023

Andualem Zenebe Mamo — 2024-12-20

The aim of the article is to make a systematic review of the state of corporate governance
literature on SOEs for the period from 2017 to 2023 post the work of Daiser et al. (2017).
Overall, 904 papers were systematically reviewed from two databases, namely, Emerald and Elsevier. The review shows that there is an increase in the volume of research on governance of SOEs in general and Chinese SOEs in particular. The agency theory, quantitative methodology with archival panel data analysis and Chinese centrism are dominant features of the reviewed papers. Ownership structure and board characteristics are among the most researched governance variables. The findings reinforce that the extant calls for further governance research involving multi-theoretic approach, qualitative methodology and varied
contexts remains unresolved.