Contemporary Perspectives on Business and Organizations

Bank Consolidation and the Transformation of Public Sector Banking in India: A Contemporary Perspective on Business and Organisation

Swagata Saha — 2026-09-30

Abstract

Bank consolidation in India has moved beyond the traditional objective of rescuing weak institutions and increasingly become an organisational and strategic instrument for building scale, resilience, technological capability and competitive capacity. This article revisits the merger perspective of Indian bank mergers and extends the discussion to the contemporary public sector banking environment. Particular attention is given to the post-2017 consolidation programme, organisational integration, business-process redesign, digital transformation, risk governance, human-resource management, customer relationships and managerial challenges. The evidence indicates that consolidation can create scale and improve the capacity to deploy technology, capital and specialised capabilities, but merger itself does not automatically generate efficiency. Integration costs, overlapping processes, employee adjustment, cultural differences, technology migration, customer retention and the management of acquired credit exposures can delay or offset expected synergies. Recent official data show a substantial strengthening of public sector bank profitability, asset quality and capital adequacy. The article therefore argues for evaluating contemporary bank mergers not only through conventional financial ratios but through a broader organisational-performance framework covering operating efficiency, digital capability, human capital, customer experience, risk management and strategic adaptability.

A Systematic Review on the Impact of Financial Innovation on Bank Profitability: Evidence from Commercial Banks in Ethiopia

Tesfaye Eresso Gofe — 2026-09-30

This systematic literature review analyzes the effect of financial innovations on bank profitability in Ethiopia, highlighting research gaps, evaluating existing studies, and offering guidance for future research. It examines 25 scholarly articles published between 2013 and 2023, selected using open-access resources like Google Scholar, JSTOR, and Emerald, due to limited studies and access to established databases. Employing the PRISMA framework, the review applied specific inclusion and exclusion criteria to identify relevant studies. Descriptive analysis and citation analysis were used to evaluate various parameters and identify influential works. The findings reveal notable inconsistencies in the variables examined across studies, with contradictions both within and compared to earlier research. Most studies considered only a narrow set of variables and had limited citation impact. Furthermore, theoretical frameworks often misaligned with findings, and results were inadequately supported. The review calls for comprehensive research into financial innovations and their effect on bank profitability, urging stakeholders to address inconsistencies, explore critical variables, and adopt robust theoretical frameworks. Future studies should strive to provide clearer, more conclusive insights into this critical area.

When Leaders Understand: The Influence of Empathetic Leadership on Employee Engagement, Psychological Safety and Performance

Mercy Asaa Asiedu — 2026-09-30

Empathetic leadership has attracted growing attention as organizations explore leadership approaches that strengthen employee relationships, motivation, and performance. However, the mechanisms through which leader empathy translates into workplace outcomes remain insufficiently integrated. This conceptual paper develops a framework that explains the influence of empathetic leadership on employee psychological safety, engagement, and performance. Drawing on social exchange theory and job demands-resources theory, the paper synthesizes contemporary and foundational literature across leadership, organizational behavior, and workplace psychology. Four propositions are developed. The framework proposes that empathetic leadership enhances psychological safety of employees by reducing perceived interpersonal risk and communicating concern, understanding and support. It further argues that empathetic leadership strengthens employee engagement directly and indirectly through psychological safety. Greater engagement is subsequently expected to contribute to improved employee performance. The resulting sequential pathway is conceptualized as empathetic leadership → psychological safety → employee engagement → employee performance. The paper contributes to leadership literature by integrating previously fragmented streams of research and identifying psychological safety and employee engagement as key mechanisms linking leader empathy with performance. It also highlights practical implications for leadership development while recognizing that empathy requires appropriate boundaries and should not be equated with reduced accountability. Future empirical research is needed to test the proposed relationships across organizational contexts.

Gross Margin Performance and Marketing Efficiency of Beef across Delta State Abattoir, Open Market, Meat Shop and Hotel Distribution Channels

Kentus Tibi — 2026-09-30

The study evaluated the gross margin performance and marketing efficiency across four beef distribution channels in Delta State: abattoirs, open markets, meat shops, and hotels. Using a proportional random sample of 320 respondents drawn from four purposively selected Local Government Areas, the study applied gross margin analysis and Acharya’s Modified Measure of Marketing Efficiency (MME) to quantify gross margin and efficiency. Findings show variation in average total revenue and gross margins across channels, with abattoirs recording the highest gross margin percentage (39.7%) and hotels the highest marketing efficiency (1.56). Identified operational constraints that drive cost inefficiency and value loss include inadequate storage, high operational costs, limited credit access, and poor handling equipment. Policy recommendations focus on reducing operational costs, improving storage and hygiene infrastructure, strengthening access to credit, and building business management capacity among beef marketers to enhance competitiveness and value‑chain efficiency.

Beyond Compliance: ESG Disclosure Quality, Greenwashing Risk, Sustainability Assurance and Firm Value in Malaysia Under National Sustainability Reporting Framework

Syed Zahiruddin bin Syed Musa — 2026-09-30

Environmental, social and governance (ESG) reporting in Malaysia is entering a new phase in which sustainability information is increasingly expected to meet standards of comparability, connectivity, governance and reliability that resemble the discipline long associated with financial reporting. This paper critically examines the relationship between ESG disclosure quality, greenwashing risk, sustainability assurance and firm value in Malaysia, with particular emphasis on the National Sustainability Reporting Framework (NSRF), the International Sustainability Standards Board (ISSB) standards, Bursa Malaysia's sustainability requirements and Malaysia's broader climate-transition architecture. The paper adopts a critical literature-review and conceptual-analysis approach drawing on Malaysian regulatory documents, international sustainability standards and empirical studies on Malaysian listed companies. The review demonstrates that the Malaysian evidence on ESG and corporate performance is not uniformly positive. Earlier studies reported insignificant relationships between aggregate ESG measures and firm performance, whereas subsequent research found that ESG disclosure, ESG certification and material sustainability practices can support market value, profitability or competitive advantage. More recent evidence suggests that the effect remains conditional on factors such as firm size, leverage, free cash flow, external sustainability recognition, Shariah status, board characteristics and controversy exposure. This variation makes disclosure quality and credibility more important than disclosure volume alone. The paper argues that Malaysia's NSRF can reduce information asymmetry and improve capital-market usefulness by shifting reporting from broad sustainability narratives toward financially material, decision-useful sustainability-related information. However, the transition also creates new challenges involving data systems, Scope 3 emissions, supply-chain readiness, internal controls, skills, assurance capacity and the risk of symbolic compliance. The September 2026 decision to defer mandatory reasonable assurance over Scope 1 and Scope 2 greenhouse-gas disclosures reinforces the importance of building a mature sustainability-reporting ecosystem rather than treating assurance as a final-stage verification exercise. A conceptual framework is proposed in which ESG disclosure quality influences firm value through information asymmetry, stakeholder trust and risk perception, while sustainability assurance, governance quality and greenwashing risk shape the strength and credibility of this relationship. The study contributes a Malaysia-specific synthesis suitable for future empirical testing during the country's transition to ISSB-aligned reporting.

The Development of a Coaching Model to Enhance Inclusive Special Education Management Competencies and Creative Thinking Skills in Schools within the Service Areas of Phranakhon Rajabhat University

Nantawan Kaewchote — 2026-09-30

This research aimed to: (1) investigate the current problems and needs related to inclusive special education management; (2) develop a coaching model to enhance competencies in inclusive special education management and creative thinking skills; and (3) evaluate the effectiveness of the developed coaching model by comparing participants’ competencies and creative thinking skills before and after implementation. The study employed a Research and Development (R&D) approach integrated with mixed-methods research. The research process consisted of four phases: Analysis (R1), Development (D1), Implementation (R2), and Evaluation (D2). The participants comprised 30 mentor teachers and pre-service teachers majoring in Elementary Education at the College of Teacher Education, Phranakhon Rajabhat University, selected through purposive sampling, together with five experts who evaluated the developed model. Research instruments included an interview protocol, questionnaires, an inclusive special education management competency assessment, a creative thinking skills assessment, and focus group discussions. Quantitative data were analysed using mean, standard deviation, and t-test, while qualitative data were analysed using content analysis.

The findings revealed that: (1) mentor teachers and pre-service teachers had limitations in their knowledge and skills related to inclusive special education management and expressed a need for a professional development approach emphasising authentic practice; (2) the developed coaching model consisted of four major components: principles, objectives, a five-step coaching process, and evaluation. The overall appropriateness of the model was rated at the highest level (M = 4.61); and (3) following implementation of the coaching model, participants demonstrated statistically significant improvements in both inclusive special education management competencies and creative thinking skills at the .05 level. The mean competency score increased from 2.83 before implementation to 4.32 after implementation, while the mean creative thinking skills score increased from 2.85 to 4.31. Participants also reported the highest level of satisfaction with the coaching model (M = 4.71). The findings indicate that the developed coaching model can be practically implemented in educational settings to strengthen inclusive special education management competencies while promoting creative thinking skills among mentor teachers and pre-service teachers.

Crisis Leadership in the Aftermath of Healthcare Cyberattacks: Digital Forensics, Organizational Learning, and Patient Safety

Mercy Asaa Asiedu — 2026-09-30

Healthcare cyberattacks increasingly threaten not only digital infrastructure but also organizational continuity and patient safety. Although existing research has examined crisis leadership, digital forensics, organizational learning, and cyber resilience, these areas are often treated separately. This conceptual paper integrates these perspectives to explain how healthcare organizations can convert cyber incidents into opportunities for learning and resilience development. Drawing on literature from crisis leadership, cybersecurity, digital forensics, organizational learning, healthcare resilience, and patient safety, the paper develops a conceptual framework linking crisis leadership, digital forensic effectiveness, organizational learning, cyber resilience, and patient safety. Five propositions are advanced. The framework argues that effective crisis leadership supports digital forensic investigation, that forensic investigation strengthens organizational learning, and that leadership enhances the translation of forensic findings into organizational change. Organizational learning is subsequently proposed to strengthen cyber resilience, while greater resilience reduces cyber-related risks to patient safety. The paper contributes by repositioning digital forensics as a source of organizational knowledge, extending crisis leadership into the post-cyberattack healthcare context, and linking cyber resilience directly with patient safety. The framework provides a basis for future empirical testing and offers practical guidance for healthcare leaders seeking to improve post-incident learning, recovery, and organizational preparedness.