International Journal of Ethics and Systems: Volume 34 Issue 3

Intellectual capital reporting and its relation to market and financial performance

Mishari M. Alfraih

This paper aims to examine the relationship between the level of intellectual capital information voluntarily disclosed in the annual reports of companies listed on the Kuwait…

The issue of interest (riba) in the Abrahamic religions

Servet Bayindir, Murat Ustaoglu

Religious scripts strongly encourage acts of philantrophy and benevolence that contribute to achievement of social harmony and similarly condemn interest out of money. The views…

Assessment of financial inclusive policy in Indian economy

Dipasha Sharma, Sonali Bhattacharya, Shagun Thukral

This study attempts to critically assess one of the financial inclusion policy “Pradhan Mantri Jan Dhan Yojna” introduced by the government of India in 2014.

Islamic conception of psychological nature of man; development and validation of scale with special reference to Al-Ghazali’s model

Shinaj Valangattil Shamsudheen, Saiful Azhar Rosly

This paper aims to develop and validate a scale for Islamic conception of psychological nature of man. Al-Ghazali’s model of psychological nature of man considered as the…

The Islamic approach of obligations in mutual relations between employee and employer

Ahmed Raja Ahmed Haj Ali, Kamaruzaman Bin Noordin, Meguellati Achour

The exchange approach in management has viewed employee and employer relationship as a mutual relation, and this notion offers a causal explanation for the exchanges that occur…

Ethical and cost performances of projects: a canonical correlation

Chukwuemeka Patrick Ogbu, Christian Fidelis Asuquo

Globally, corruption and unethical practices are blamed for financial leakages in construction procurement processes. In literature, there are very few studies that have sought to…

Microfinance: economics and ethics

Clement Tisdell, Shabbir Ahmad

The aim of this study is to examine arguments about the economic and ethical worth of microfinance.

An analysis of causal relationships of ethical values in auditing from Islam’s perspective: Using fuzzy DEMATEL approach

Hossein Sayyadi Tooranloo, Pedram Azizi

The validity and legitimacy of auditing profession depends on trust as one of the most important assets of auditing profession that trust itself is directly derived from capacity…