International Journal of Ethics and Systems: Volume 37 Issue 4

Performance implications of misalignment among business strategy, leadership style, organizational culture and management accounting systems

Christina Juliana, Lindawati Gani, Johnny Jermias

The purpose of this study is to examine the performance consequences of misalignment among business strategy, organizational configurations and management accounting systems (MAS).

Dangling a carrot: Will level of compensation influence the behaviour of CEO with accounting background towards earnings management?

Yvonne Joseph Ason, Imbarine Bujang, Agnes Paulus Jidwin, Jamaliah Said

Prior studies had documented that CEOs with accounting backgrounds are more conservative as compared to their non-accounting backgrounds counterparts. However, prior studies also…

Charity and debt behaviors comparison: perception of low-income households

Laily Dwi Arsyianti, Salina Kassim

This paper aims to investigate low-income households in Indonesia with regard to their perspective on charity-giving and its comparison with acquiring debt behavior as their…

Drawing ethical mentation in Islamic banks; addressing operational lines heterogeneity with special reference to Al-Ghazali’s ethical philosophy

Shinaj Valangattil Shamsudheen, Saiful Azhar Rosly, Syed Abdul Hamid Aljunid

This study aims to examine the decision-making behaviour of Islamic banking practitioners of the United Arab Emirates with special reference to the operational line heterogeneity…

Bibliometric analyses on the emergence and present growth of humanistic management

Vui-Yee Koon

In recent years, scientific research on humanistic perspectives and their impact on management has grown exponentially. This study aims to explore the overview and its essential…

Ethical decision-making and organisational evaluation of in-kind versus funding-based corporate social responsibility initiatives; COVID-19 context study of organizational egoism

Som Sekhar Bhattacharyya, Nikhil Kewalkrishna Mehta, Sumi Jha

The purpose of this study is to comprehend how individuals analysed organisational initiatives while responding to the COVID-19 crisis through corporate social responsibility…

The case against zoning

Walter Block, Sarah Huddell

This paper aims to examine the case against land use zoning.

An investigation of time varying market efficiency: evidence from STOXX Europe Christian index

Tayyaba Yousaf, Sadia Farooq, Ahmed Muneeb Mehta

The purpose of this study is to investigate whether the STOXX Europe Christian price index (SECI) follows the premise of efficient market hypothesis (EMH).

Value- based Islamic banking and reporting in Bahrain

Akhtar Ali Saeed Mohammed, Fadillah Mansor

This paper aims to analyse whether the practices of Islamic banks in Bahrain are in line with value-based Islamic banking (VBIB) and reporting disclosure in the annual reports…