Archives of Business Research https://journals.scholarpublishing.org/index.php/ABR <p><strong>Archives of Business Research </strong><strong>(ISSN 2054-7404)</strong> is an international, double-blind peer-reviewed, open-access journal published by the Services for Science and Education, United Kingdom. This journal is published online <strong>monthly</strong> to keep readers up to date with the latest developments.</p> <p>The <strong>Archives of Business Research (ABR)</strong> applies theory developed from <strong>business research</strong> to actual <strong>business</strong> situations. Recognizing the intricate relationships between the many areas of <strong>business activity</strong>, <em>ABR</em> examines a wide variety of business <strong>decisions</strong>, <strong>processes</strong> and <strong>activities</strong> within the actual business setting.</p> <p>Theoretical and empirical advances in buyer behaviour, finance, organizational theory and behaviour, marketing, risk and insurance and international business are evaluated on a regular basis. Published for executives, researchers and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business world.</p> <p>The scopes of the journal include, but are not limited to, the following topics: business, marketing, management, finance, economics, accounting. It provides an academic platform for professionals and researchers to contribute innovative work in the field.</p> ScholarPublishing on behalf of Services for Science and Education, United Kingdom en-US Archives of Business Research 2054-7404 A Tale of Three Countries: The Impact of Covid-19 on Apparel Exports from Bangladesh, China, and Vietnam to the United States https://journals.scholarpublishing.org/index.php/ABR/article/view/12279 <p style="font-weight: 400;">This paper examines the effects of Covid-19 on apparel exports from Bangladesh, China</p> <p style="font-weight: 400;">and Vietnam to the United States. The paper uses monthly data on knitted and non-knitted</p> <p style="font-weight: 400;">apparel goods at disaggregate levels from January 2020&nbsp;&nbsp; to April 2021.The findings</p> <p style="font-weight: 400;">show that Covid-19 adversely affected exports of apparel goods from these countries to the</p> <p style="font-weight: 400;">US especially during the March 2020-May 2020 period. It is evident that the performance of</p> <p style="font-weight: 400;">Vietnam in apparel exports has been better compared to China and Bangladesh.</p> <p style="font-weight: 400;">&nbsp;</p> Sadequl Islam Copyright (c) 2022 Sadequl Islam http://creativecommons.org/licenses/by/4.0 2022-05-12 2022-05-12 10 5 1 17 10.14738/abr.105.12279 How Does Customer Personality Shape Customer-Employee and Customer-Firm Interactions? https://journals.scholarpublishing.org/index.php/ABR/article/view/12303 <p>In recent decades, the banking industry has undergone several changes implying the need for banks to differentiate themselves This research examines the effect of the Big Five on relationship quality and customer loyalty on both employee and firm levels in retail banks. A total of 210 online surveys were collected via the convenient sampling method. The findings showed that openness to experience, extroversion and neuroticism influence relationship quality on both levels. Conscientiousness affects relationship quality at the bank level while agreeableness affects relationship quality at the customer contact employee level.&nbsp; Relationship quality displayed significant influence on customer loyalty on both levels. Several implications are derived for service research and service encounter management. The findings provide valuable insight for matching retail bank customers and customer-contact employees based on their personality profiles to ensure long-term relationship quality and customer loyalty.&nbsp; Insights into the relationship quality-customer loyalty link can act as a starting point for academics who are interested in understanding the role of frontline employees in services management.</p> Shirie Pui Shan Ho Matthew Yau Choi Chow Copyright (c) 2022 Shirie Pui Shan Ho, Matthew Yau Choi Chow http://creativecommons.org/licenses/by/4.0 2022-05-12 2022-05-12 10 5 18 38 10.14738/abr.105.12303 Explaining Accounting Structures Changes by Applying the Accounting Methodology of Radar-Polar Chart https://journals.scholarpublishing.org/index.php/ABR/article/view/12289 <p>The manuscript analyzes the relationship between the dynamic activity of entities and its effects on accounting structures of their financial statements. Radar charts and tetragrams visually represent the dynamic activity of features, respectively. To overcome discrepancies in qualitative and quantitative comparative analysis, the manuscript introduces polar equation parameters that drive research towards qualitative analysis. Classes of management – kinds and types - are conductor threads for explaining relations between charts and diagrams, and level of employment as well as market prices are environment variables for confirming hypothesis of manuscript. The Euclidean distances of the accounting relative centers in the tetragrams and the management optima are indicators developed for both stakeholders and managers to explain the evolution of decision making over time. The accounting applied is an economic science.</p> MIGUEL ANGEL PEREZ BENEDITO Copyright (c) 2022 MIGUEL ANGEL PEREZ BENEDITO http://creativecommons.org/licenses/by/4.0 2022-05-12 2022-05-12 10 5 39 64 10.14738/abr.105.12289 CORPORATE SOCIAL RESPONSIBILITY COST AND FINANCIAL PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA https://journals.scholarpublishing.org/index.php/ABR/article/view/12282 <p><em>Despite the increasing pressures and agitations, the oil and gas firms operating in Nigeria have remained indifferent to the discharge of their corporate social responsibility, on the notion that it constitutes a drain on their financial position. This article investigates the relationship between the cost of corporate social responsibility and the financial performance of oil and gas companies listed in Nigeria. The study adopted a descriptive research design. Data for the Study obtained from secondary sources were analysed using Pearson Product Moment Correlation and Regression Statistical Techniques. HRDC, EPC and DCC were found to have positive relationships with the financial performance (ROA, ROE and NPM) of oil and gas companies listed in Nigeria. The study concludes that CSR costs are positively correlated with the financial performance of Nigerian-listed oil and gas companies. Therefore, the study recommends, among other things, that: (i) the costs associated with corporate social responsibility be increased by publicly traded oil and gas companies because it improves their financial performance. (ii)The necessary regulatory framework to improve cost-effectiveness and report all corporate social responsibility initiatives should be established. </em></p> <p><em>&nbsp;</em></p> <p><em>&nbsp;</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords</em></strong><strong>: </strong><em>Financial Performance, Corporate Social Responsibility, and Oil /Gas Firms.</em></p> Clifford Obiyo OFURUM Obo-Sam Ngoke Copyright (c) 2022 Clifford Obiyo OFURUM, Dr Obo-Sam Ngoke http://creativecommons.org/licenses/by/4.0 2022-05-17 2022-05-17 10 5 65 77 10.14738/abr.105.12282 Strengthening Governance of Waqf in the Kingdom of Saudi Arabia: Status, obstacles, and institutional transformation https://journals.scholarpublishing.org/index.php/ABR/article/view/11974 <p>Waqf is considered as an important institution in the Islamic world for enhancing socio-economic development and increasingly attracting public interest with respect to accountability and transparency in its governance. Thus, the public has continued to demand greater clarity and best services from the institutions of waqf, especially when it comes from a country like Saudi Arabia, which possesses the most valuable waqf industry in the world. As 74% of the endowments of Waqf entities in Saudi Arabia are unknown with missing information and reports, there are many accusations about the efficiency and inability of the current waqf regulations and standards to control. The Saudi Vision 2030 asserts the importance of Waqf in financing and enhancing the socio-economic projects with a prediction growth plan to reach SR 350B by 2030. This paper explores the existing regulations and standards used by the Saudi Waqf Authority to manage and control local waqf institutions. A qualitative approach has been used to assess the obstacles, investment channels, the emergence of a new awqaf system, and the way forward for the new waqf Authority in Saudi Arabia through appraisal of documents and publications and in-depth interviews of key stakeholders. Based on the findings, several recommendations have been made to adopt the best Waqf practices, regulations, and governance.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</p> <p>&nbsp;</p> Hashem AlNemer Copyright (c) 2022 Hashem AlNemer http://creativecommons.org/licenses/by/4.0 2022-05-17 2022-05-17 10 5 78 91 10.14738/abr.105.11974 Lean Operations in Tertiary Institutions: A Tool for Elimination of Waste in Technical Universities, Ghana https://journals.scholarpublishing.org/index.php/ABR/article/view/12297 <p><strong>Abstract</strong></p> <p>The application of lean operation systems in tertiary institutions has a potential benefits to many universities in Ghana. The focus of this study was to systematical evaluate the basic principles of lean management and its application to tertiary institutions by streamlining structures and models that will provide satisfactory services for customers by eliminating administrative wastes. The survey design was used with questionnaire as the instrument for data gathering. A random sampling strategy was applied in obtaining the sample size for the study. The findings of the study revealed seven different types of administrative waste where each of these wastes were ranked in terms of their magnitude within the university. Also, the indication of the result is that, over staffing the number of academic or administrative units and underutilization of talent of employees’ were the most essential component of waste identified. Therefore, the techniques and tools to guide the implementation of lean model in the university as proposed by the study is to establish norms and standards; focus on the value of the customer; use punitive measures as deterrents; adhere strictly to budget lines; establish workflow sequence; ensure effective communication and information; zero inventory as well as follow laid down administrative procedures. The novelty of this study is that, it provides concrete direction in implementing lean frameworks in all universities and helps streamline activities that will create value by mapping the streams to satisfy the needs of the university community.</p> KOJO BAWA DUKPER Stephen Laar Joseph Boadu Asiama Copyright (c) 2022 KOJO BAWA DUKPER, Stephen Laar , Joseph Boadu Asiama http://creativecommons.org/licenses/by/4.0 2022-05-17 2022-05-17 10 5 92 107 10.14738/abr.105.12297 Do You Face a Dark Triad Leader at Your Organization? A Descriptive Study on the Educational Sectors in the UAE https://journals.scholarpublishing.org/index.php/ABR/article/view/12312 <p>In this twenty-first century, leadership qualities are paramount for fostering organizational culture and employee performance. This study penetrated the negative aspects of leadership qualities ‘dark-triad of leadership’ and its impact on team members. The hypotheses were developed from a thorough literature review on dark triad traits namely Narcissist, Machiavellian, and Psychopath. To reveal the impact of traits amongst team members, the Emirati educational sector was selected, and questionnaires were distributed amongst different strata by the random sampling technique. The responses were analyzed using SPSSv27. The analysis validated the reliability of the data and confirmed the hypotheses. Furthermore, it illuminates the intricate and challenging field of leadership research. Indeed, the study can develop organizational culture and employee performance.</p> Hima Parameswaran Copyright (c) 2022 Hima Parameswaran http://creativecommons.org/licenses/by/4.0 2022-05-17 2022-05-17 10 5 108 120 10.14738/abr.105.12312 Title- Analysis of the Impact of the Human Resource Service Quality of ARAMAX on the Customer Satisfaction and Loyalty in GCC https://journals.scholarpublishing.org/index.php/ABR/article/view/12337 <p>The purpose of this research is to study the human resource service quality of Aramex, and to show how the service quality and responsiveness affects customer satisfaction, loyalty, and success in the delivery industry and to see if Aramex meets the expectations of their customers.&nbsp;</p> <p>The delivery industry has changed dramatically over the years. The success of the businesses depends on quality, reliability, service, and price. Companies compete by offering different services that effect customer satisfaction. The technology development also played an important role in international parcel delivery, and improvements to services in the industry. With the development of online shopping, courier industry is in great demand. Individuals and companies sell online and market themselves worldwide.&nbsp;</p> <p>Aramex became a global brand that is known for its advanced products and services. Aramex accessible location between the East and West allows it to reach anywhere it the world delivering customized logistics regionally and globally. Aramex take innovation in technology into consideration as one of the critical elements. The covid 19 pandemic has immensely increased the business of Aramex in 2020-21</p> KALPANA SOLANKI Copyright (c) 2022 KALPANA SOLANKI http://creativecommons.org/licenses/by/4.0 2022-05-20 2022-05-20 10 5 121 130 10.14738/abr.105.12337