Sarhad Journal of Management Sciences Welcome to the Sarhad Journal of Management Sciences (ISSN No. 2414-2336) Sarhad Univeristy of Science and Information Technology en-US Sarhad Journal of Management Sciences 2414-2336 <p>Submission of an original manuscript to the Journal will be taken to mean that it represents original work not previously published, that it is not being considered elsewhere for publication. And if accepted for publication, it will be published in print and online and it will not be published elsewhere.</p> <p>The journal main policy reflects in its stance that the publication of scholarly research is exclusively meant to disseminate knowledge and not-for-purposes.</p> <p>Copyright Statment</p> <p>Sarhad Journal of Management Sciences is published by Sarhad University of Science and Information Technology Peshawar. 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This means that you must obtain any necessary third-party consents and permissions to reproduce third-party materials in your articles submitted to SJMS.</p> <p>Copyright Statement updated September 13, 2022.</p> INTERNAL AUDITING PRACTICES AND INTERNAL CONTROL QUALITY IN STATE-OWNED ENTERPRISES: EVIDENCE FROM PAKISTAN <p><em>This study examines the role of internal auditing practices compliance with the International Standards for the Professional Practice of Internal Auditing (ISPPIA) in enhancing internal control quality in Pakistani State-Owned Enterprises (SOEs). Data was collected through an online survey of Chief Audit Executives (CAEs) of SOEs from various sectors. An ordinal logistic regression model was used to test the influence of compliance with international best practice guidelines of the Institute of Internal Auditors (IIA) related to independence of the internal audit function, competence of the internal audit function, quality assurance and improvement programmes, and audit committee characteristics over seventeen principles of the Committee of Sponsoring Organizations (COSO) of the Treadway Commission Internal Control Framework. The results indicate that the independence of the internal audit function (IAF) and the characteristics of the audit committee have a statistically significant positive impact on the internal control system. However, findings related to quality assurance and improvement programs, and competence of the IAF, were deemed insignificant. The study is expected to contributes to accountability theory by highlighting that how quality internal audit practices can enhance internal control and thereby strengthen the accountability mechanism in public sector. The results are also expected to have important practical implication, both locally and globally.</em></p> Syed Imtiaz Ali Arshad Ali Copyright (c) 2022 Syed Imtiaz Ali, Arshad Ali 2023-03-04 2023-03-04 8 2 DRIVERS OF CUSTOMER’S SATISFACTION: EVIDENCE FROM ISLAMIC BANKS IN PAKISTAN <p><em>The purpose of this study is to investigate the critical drivers of Islamic Banking customer satisfaction in in the Malakand division. Quantitative techniques with survey method of data collection on five-points Likert scale is used. Self-administered questionnaires consist of 18 important questions about customer satisfaction are used to collect data. To ascertain the critical factors/ contributors to customer satisfaction, exploratory factor analysis is applied. The results indicate that the primary determinants of customer satisfaction could be condensed to five factors. Each question is assigned to a component based on its related factor component score.</em></p> Adnan Khan Zahid Ali Naveed Copyright (c) 2023 Khan Khan, Zahid Ali, Naveed 2023-02-18 2023-02-18 8 2 THE EFFECT OF LEADERSHIP BEHAVIOURS OF MANAGERS WORKING IN BANKING SECTOR ON EMPLOYEES' JOB SATISFACTION: THE EXAMPLE OF AĞRI PROVINCE <p><em>The aim of this research is to look into the effects of leadership behaviors of managers in the banking sector in Ağrı province on employees' job satisfaction. The sample of the research, which was designed within the framework of the survey model within the quantitative research method, consists of 130 employees of public and private banks in Ağrı province. In the study, personal information form, job satisfaction scale and leadership styles determination scale were used as data collection tools. The study used descriptive statistics for the analysis of the data. IBM SPSS 26 package program was used to analyze the data collected in the study. Results of the study revealed a positive relationship between job satisfaction and leadership behaviors. The study has implications both for the new researchers and the policy makers of the Agri province. This is the first study in the Agri province in the banking sector. </em></p> Murat ATEŞ Zekeriya Nas Copyright (c) 2023 Murat ATEŞ, Zekeriya Nas 2023-02-18 2023-02-18 8 2 DYNAMICS OF STRATEGIC IMPLEMENTATION IN HIGHER EDUCATION IN KHYBER PAKHTUNKHWA (PAKISTAN) WITH FOCUS ON THE ROLE OF MIDDLE MANAGEMENT <p><em>This study looks into various aspects of strategy execution in the context of higher education institutions in Khyber Pakhtunkhwa (Pakistan). Most studies on this subject have been conducted in developed countries leaving much room for understanding in a context characterized by a weak regulatory framework, unique socio-cultural traditions, and a complex political environment in a country like Pakistan. A standardized questionnaire was used to collect data from respondents selected through stratified random sampling technique in both academic and administrative sections of universities. The Structure Equation Modeling (SEM) was employed for exploratory and confirmatory factory analyses while Partial Least Squares Structural Equation Modeling (PLS-SEM 3.0) was used for the measurement of path models of the study. The results show that the role of middle management was significant in terms of championing alternative strategic options, synthesizing information, and executing deliberate strategy whereas it was insignificant in facilitating adaptability. The results of this study have theoretical significance in that it looks at strategy implementation from the perspective of a developing country. Practically, the results suggest giving more power to middle management in all aspects of strategic management. The results, however, have to be understood with some of the study’s limitations that have been discussed later at length.</em></p> Muhammad Iqbal Mehnaz Gul Muhammad Zeb Khan Hamid Ullah Copyright (c) 2023 Muhammad Iqbal, Mehnaz Gul, Muhammad Zeb Khan, Hamid Ullah 2023-02-18 2023-02-18 8 2 DIVERSITY MANAGEMENT PRACTICES AND ORGANIZATIONAL PERFORMANCE IN PAKISTAN <p><em>Diversity management practices are becoming the norm of the day and a challenge for HR managers. Keeping this organizational reality in mind, the main purpose of the research is to explain the relationships between diversity management practices and organizational performance. Hypotheses has been developed and the diversity management practices, and the organizational performance have been measured using the Employees’ perception of diversity management practices (EPDMP) scale and on a sample size of 514 employees from public and private sector organizations across Pakistan. The results confirm the relationship between diversity management practices and organizational performance.&nbsp; It has been concluded that higher workforce diversity does not automatically produce an inclusive climate, specific working environment is required to support workforce diversity where diverse employees are valued and appreciated. Lastly, some practical implications for HR managers and policy makers have also been discussed.</em></p> Muhammad Hanif Muhammad Razzaq Athar Zia ur Rehman Abaidullah Anwar Muhammad Qasim Ali Copyright (c) 2023 Muhammad Hanif, Muhammad Razzaq Athar, Zia ur Rehman, Abaidullah Anwar, Muhammad Qasim Ali 2023-02-18 2023-02-18 8 2 REVISITING THE RELATIONSHIP BETWEEN EUDAIMONIC WELL-BEING AND INCLUSIVE LEADERSHIP: MEDIATING ROLE OF PERCEPTION OF INCLUSION <p><em>The main goal of the current research is to investigate the mediator role of perception of inclusion between inclusive leadership and eudaimonic well-being. The partial least square method of structural equation modeling was incorporated to test the direct effect and the mediating effect based on data collected from 401 respondents of dissimilar sectors but mainly from the pharmaceutical sector. The results exposed an insignificant direct effect and significant indirect impact of inclusive leadership on eudaimonic well-being; however, the variable perception of inclusion was found to be a significant mediator. Nevertheless, the results contribute to the prior research studies that largely investigated the direct relationship between employee well-being and leadership, by showing that perception of inclusion mediates the relationship between eudaimonic well-being and inclusive leadership. The findings of the current research study certainly will help managers working in many industries set up and maintain behaviors that can improve employees' well-being, particularly eudaimonic well-being at work.</em></p> Khalid Javaid Anwer Adnan Riaz Haji Rahman Copyright (c) 2023 Khalid Javaid Anwer, Adnan Riaz, Haji Rahman 2023-02-18 2023-02-18 8 2 MOBILE ADVERTISING: A USER’S PERSPECTIVE <p><em>The purpose of this study was to explore the preferences of mobile users when it comes to mobile advertising, what they perceive are the main characteristics and functions of mobile advertising messages. Qualitative approach was used in this data was collected through focus group discussions. Qualitative thematic analysis with the help of Nvivo has been used to evaluate the texts collected from the participants of the focus groups. The findings of the study revealed that the main functions of mobile phone are personal communication, advertising and information. Moreover, mobility, immediacy and personalization have been identified as the main characteristics of mobile communication and lastly, product centred messages and customer centred messages are identified as the main categories as far as the content of mobile communication is concerned.</em></p> Zia ur Rehman Rafique Ahmed Khuhro, Seema Zia Copyright (c) 2023 Zia ur Rehman, Rafique Ahmed Khuhro,, Seema Zia 2023-02-18 2023-02-18 8 2 EXAMINING THE IMPACT OF ROLE OVERLOAD AND RESOURCES ON EMPLOYEE ENGAGEMENT AMONG OPERATIONAL EMPLOYEES OF RESCUE-1122: A PARTIAL LEAST SQUARE APPROACH <p><em>The basic purpose of this study is to explore the relationship of role overload (RO) and resources (R) with employee engagement (EE) among the operational employees of Rescue (1122), District Mardan. The role overload and resources have not been studied with the relationship of employee engagement in emergency services (Rescue-1122) in Pakistan. Data was collected from 154 employees using adopted questionnaire. The respondents are Fire Rescuers (FR), Lead fire rescuers (LFR), DERT (Disaster emergency response team) Rescuer, Emergency Medical Technician (EMT) and Divers only of district Mardan. The WarpPLS was used for data analysis and concluded the negative impact of role overload on employee engagement, while positive impact of resources on employee engagement in Rescue-1122, Mardan. Thus, the present study provides help to top brass of the organization during formulation of strategy in order to overcome the problem of role overload which eventually affects employee engagement. </em></p> Muhammad Amin Syed Gohar Abbas Lal Muhammad Copyright (c) 2023 Muhammad Amin, Syed Gohar Abbas, Lal Muhammad 2023-02-18 2023-02-18 8 2 THE MULTIDIMENSIONAL EFFECT OF WORKPLACE SPIRITUALITY ON EMPLOYEE WORK INTENSION WITH MODERATING ROLE OF ETHICAL LEADERSHIP AMONG THE EMPLOYEES OF CIVIL SECRETARIAT KHYBER PAKHTUNKHWA <p><em>This study investigated the degree to which workplace spirituality linked to work intentions, with ethical leadership acted as a mediator in this relationship. A sample 303 employees working full-time in Civil Secretariat Khyber Pakhtunkhwa, Pakistan was polled. Smart-PLS has been employed for data analysis. Results revealed a favorable strong link between “workplace spirituality” and “employee work intentions”, as well as “mediation via ethical leadership”, using correlation and route analysis. Both assumptions were supported by the study's findings. The results of the study have both theoretical and practical contributions. This study extends the extant literature by adding new insights to workplace spirituality literature. Side by side, the results have a lot for the organizations' managers to understand employees' behaviour in the light of their spirituality and their intension of working with their interplay with ethical leadership.</em></p> Syed Ali Abbas Sonia Sethi Copyright (c) 2023 Syed Ali Abbas, Sonia Sethi 2023-02-18 2023-02-18 8 2 EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE ON FINANCIAL PERFORMANCE IN BANKING INDUSTRY OF PAKISTAN <p><em>Corporate social responsibility is now one of the main areas of study in the realm of finance and is taken into consideration when making investment decisions. Investigating the effect of corporate social responsibility (CSR) disclosure on financial performance in the Pakistani banking sector is the goal of this research study. The Pakistan Stock Exchange (PSX) official website and the annual reports of listed banks were the sources of the quantitative secondary data used in this study, which covered the years 2010 through 2020. Ordinary least squares (OLS) regression, a fixed effect model (FEM) or random effect model (REM), together with other prerequisite diagnostic tests, had been used for the quantitative data analysis. The study used the five dimensions of CSR disclosure as an independent variable, while return on assets (ROA) and return on equity (ROE), which measure financial success, are used as dependent variables. These aspects are, in order, financial, environmental, legal, moral, and charitable. In the study, control variables including business size, debt ratio, and capital ratio were also included. The study's conclusions showed a strong correlation between financial performance in Pakistan's banking sector and averages across all categories of corporate social responsibility. The findings also show a substantial correlation between each chosen CSR disclosure factor, such as ethical, environmental, economic, and philanthropic, however only the legal factor significantly affects the financial performance of Pakistan's banking sector. This study aids businesses in realizing the value of CSR disclosure, which is crucial for improving the banking sector's financial performance. The results of this study should have beneficial practical ramifications for businesses, decision-makers in government, financial advisors, and Pakistan's banking sector.</em></p> Mehak Zara Faiza Saleem Wajid Khan Copyright (c) 2023 Mehak Zara, Faiza Saleem, Wajid Khan 2023-02-18 2023-02-18 8 2