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Article
Publication date: 11 June 2024

Gorden Wofuma, Rehema Namono, Williams Munobe and Emmanuel Isiagi

Takaful insurance is gaining increasing popularity worldwide. However, the takaful industry is relatively new in Uganda and its research is still in embryonic stages. This study…

Abstract

Purpose

Takaful insurance is gaining increasing popularity worldwide. However, the takaful industry is relatively new in Uganda and its research is still in embryonic stages. This study aimed at exploring the contextual determinants for the uptake of takaful insurance in Uganda, a minority Muslim country.

Design/methodology/approach

This study used a sequential exploratory mixed research design using qualitative and quantitative approaches and drawing data from the managers of insurance companies and a section of potential customers of takaful products in Uganda. The qualitative data were analysed using content analysis to determine the emerging themes, whereas quantitative data was analysed using descriptive statistics.

Findings

The findings revealed that informational, individual personality and demographic factors influences the customer’s choice to select takaful products in Uganda. The authors concluded that focusing on informational besides, individual personality and demographic factors would enhance the uptake of takaful insurance in a minority Muslim country like Uganda.

Research limitations/implications

This study was limited to establishing and classifying the contextual determinants of takaful insurance without establishing the degree by which each of the determinants especially informational, demographic and individual personality explains the penetration of takaful insurance. Hence, future studies can examine the causal relationship between each of the three highlighted determinants on the penetration of takaful insurance in the context of minority Muslim countries.

Practical implications

The study contributes to the insurance industry players and the insurance regulator in understanding the respective customers needs for them to subscribe to takaful products.

Originality/value

This study presents an opportunity to understand the takaful or Islamic insurance market in Uganda by exploring the factors that can determine the subscription of takaful products in the country.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 18 July 2024

Waleed Sweileh

This manuscript conducts a bibliometric analysis of scholarly literature on sustainable development goal 5 (SDG 5) – gender equality, focusing on Arab countries. The purpose is to…

Abstract

Purpose

This manuscript conducts a bibliometric analysis of scholarly literature on sustainable development goal 5 (SDG 5) – gender equality, focusing on Arab countries. The purpose is to comprehensively assess the research landscape, identify trends, contributors and research hotspots and inform evidence-based policies for advancing gender equality in the region.

Design/methodology/approach

A descriptive bibliometric analysis was used, using the Scopus database for data collection. The study covers English-language research papers published in peer-reviewed journals between 1993 and 2022, using a comprehensive search strategy focused on gender equality in Arab countries.

Findings

The analysis of 634 papers revealed a steep rise in publications post-2015, aligning with the adoption of SDGs. The growth trajectory and citation analysis demonstrated a significant increase in both publications and impact over the last decade. The study identified prolific journals, subject areas, countries, institutions and authors contributing to the literature on gender equality in Arab countries. Notable research hotspots include domestic violence, female genital mutilation, women’s empowerment, microfinance and gender-based violence.

Originality/value

This study contributes to the literature by providing a detailed bibliometric review of SDG 5 research in Arab countries, offering insights into the growth patterns, prolific contributors and research hotspots. The identification of recent research topics, such as child marriage in conflict contexts and female leadership, adds originality to the analysis.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 20 August 2024

Sushmita Singh

This piece of research attempts to find out the association between work-related well-being (WWB), benefits of scheme (BoS) and subjective well-being (SWB). The study was…

Abstract

Purpose

This piece of research attempts to find out the association between work-related well-being (WWB), benefits of scheme (BoS) and subjective well-being (SWB). The study was conducted on handloom weavers in Uttar Pradesh (UP), India.

Design/methodology/approach

The association among the variables was studied using structural equation modeling on Amos 22. The tripartite relationship of WWB, BoS and SWB was explored using causal steps approach. Bootstrapping of a sample size of 2,000 was performed. A cross-sectional survey was conducted on 403 weavers, and convenient sampling was done.

Findings

A direct link was found by the structural equation modeling (SEM) results between benefits of schemeBoS and SWB, which was reflected by a value of rˆ2 (0.33) at significance level p < 0.001. The standardized indirect effect of BoS on SWB was found to be 0.158 (p < 0.001). In the presence of WWB, the relationship between BoS and SWB (direct effect) stands significant, thus making this a case of partial mediation. The value of Rˆ2 is increased to 48.1% in presence of a mediating variable.

Research limitations/implications

The study indicated the importance of WWB and how it can enhance SWB.

Originality/value

The relationship between SWB, WWB and policy benefits has still not been explored.

Details

Journal of Advances in Management Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-7981

Keywords

Article
Publication date: 29 October 2024

Amr Hassan Fatouh Hassan and Ahmed Shehata

This study aims to assess the involvement of Egyptian public libraries in supporting digital citizenship and propose a vision to leverage their role in promoting digital…

Abstract

Purpose

This study aims to assess the involvement of Egyptian public libraries in supporting digital citizenship and propose a vision to leverage their role in promoting digital citizenship culture, aligning with Egypt Vision 2030 for sustainable development.

Design/methodology/approach

A questionnaire was used to sample 21 public library managers in Egypt. The study adopted a descriptive-analytic approach, measuring library readiness infrastructure, strategic planning for digital citizenship support and participation ratings on nine dimensions of digital citizenship as defined by the Ribble model.

Findings

Results indicated a moderate level of participation overall (average score of 1.72), with high levels in dimensions like digital access and digital literacy but much lower levels in others, particularly digital law and digital health and safety. Library readiness was found to have a positive effect on the level of digital citizenship promotion.

Research limitations/implications

The small sample size may limit generalizability. Future research should explore best practices for digital citizenship programming in libraries and strategies for overcoming implementation barriers.

Practical implications

The study underscores the need for Egyptian public libraries to enhance their readiness and participation in promoting digital citizenship. This requires investment in digital resources, staff training, community outreach and collaboration with educational institutions and community partners.

Originality/value

This study provides insights into the role of public libraries in promoting digital citizenship in the context of a developing country’s national vision. It offers a framework for libraries worldwide to assess and enhance their digital citizenship initiatives.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 20 January 2023

Modar Abdullatif, Rami Alzebdieh and Saeed Ballour

This paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by…

1645

Abstract

Purpose

This paper aims to explore the potential effect of key audit matters (KAM) on the audit report lag (ARL). In particular, it aims to discover whether the number of KAMs reported by an audit firm in Jordan is related to the length of its ARL.

Design/methodology/approach

The authors analysed data from the first three years of KAM reporting in Jordan (2017–2019) for 194 public listed Jordanian companies to examine the relation between the number of KAMs and the ARL, taking into account several control variables related to the Jordanian context.

Findings

This study found that there is no statistically significant relation between the number of KAMs reported by Jordanian audit firms and their ARLs, suggesting that the KAM reporting in Jordan is somewhat superficial, with the selection of what is actually reported as a KAM not directly related to the efforts needed to deal with its concerns. However, this study also found statistically significant positive relations between the ARL and each of audit fees, audit firm size, the issuance of a qualified audit opinion and company leverage and a statistically significant negative relation between the ARL and company profitability.

Originality/value

This is one of the very few studies to cover the potential relation between KAM reporting and the ARL. In a developing country context characterised by limited demand for an external audit of high quality, this study finds that auditors may decouple on their reporting of KAMs by not actually making significant efforts to deal with them.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 18 July 2023

Rosella Carè and Olaf Weber

This paper offers a bibliometric analysis of the scientific literature on social finance. It provides an overview of the research field by identifying gaps in the existing…

215

Abstract

Purpose

This paper offers a bibliometric analysis of the scientific literature on social finance. It provides an overview of the research field by identifying gaps in the existing academic literature and presenting future research directions.

Design/methodology/approach

The study uses co-word analysis and visualization mapping techniques.

Findings

This study's findings show that the social finance research field comprises five main research clusters and four main research hotspots—impact investing, social entrepreneurship, social impact bonds, and social innovation—which represent the core of this research domain. The authors also identify the researchers and the research institutions that have contributed to the development of social finance. In addition, emerging research areas are mapped and discussed.

Originality/value

Compared with most previous literature reviews, this work provides a more complete and objective analysis of the entire social finance landscape by revealing the trends and evolving dynamics that characterize its development. To this end, clear terminological boundaries have not yet been established in social finance. The field appears immature because only a few researchers have contributed to it, and papers have yet to be published by top finance journals. Finally, the findings of this research provide directions for future studies.

Details

International Journal of Emerging Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 8 August 2024

Azhar Mohamad

This study aims to provide a bibliometric analysis of 1,104 journal articles to explore the multifaceted research field of Islamic finance and banking, explicitly emphasising the…

Abstract

Purpose

This study aims to provide a bibliometric analysis of 1,104 journal articles to explore the multifaceted research field of Islamic finance and banking, explicitly emphasising the impact of the COVID-19 pandemic.

Design/methodology/approach

Insights into the evolving trends and dynamics within the academic discourse are presented.

Findings

The research highlights different patterns and collaborative networks through co-authorship, co-occurrence and thematic map analyses. Prior to the pandemic, research focused primarily on customer satisfaction and compliance with Shariah principles. However, the pandemic heralded an increased discourse on sustainability, fintech and the financial crisis.

Research limitations/implications

This review describes the prevailing academic terrain and identifies potential avenues for future research, particularly those that examine the socio-economic impact of the pandemic within the context of Islamic finance and banking.

Originality/value

Prominent author such as M. Kabir Hassan, leading institution such as the International Islamic University Malaysia and esteemed journal such as the International Journal of Islamic and Middle Eastern Finance and Management have been instrumental in shaping academic discussions and creating synergies in research. Moreover, Malaysia’s strong commitment to spatial research, evidenced by its robust global collaborations, underscores its pioneering role in the academic world of Islamic finance and banking.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 29 August 2023

Syed Waleed Ul Hassan, Samra Kiran, Samina Gul, Ibrahim N. Khatatbeh and Bibi Zainab

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information…

1236

Abstract

Purpose

This paper aims to investigate the perceptions of financial accountants and both internal and external auditors regarding the impact of corporate governance (CG) and information technology (IT) on the detection and prevention of fraud within organizations.

Design/methodology/approach

Primary data were collected from 250 financial accountants, internal auditors and external auditors through questionnaires. The non-probability snowball sampling technique was used for data collection, with the sample t-test, one-way ANOVA and paired sample t-test applied for analysis.

Findings

The results indicate that robust CG practices and IT techniques significantly aid in detecting and reducing fraudulent activities by minimizing opportunities, rationalizations, pressures and capabilities of potential employees to commit fraud. Internal controls also play a significant role in reducing instances of fraud. Notably, ethical officers and ethical training were not perceived as significantly effective in preventing and detecting fraud, leading to a perception that fraudulent practices are prevalent and increasing the risk of future fraudulent activities.

Research limitations/implications

This study recommends the adoption of strong CG practices to identify potential fraud within an organization. Moreover, IT techniques should be tailored to specific needs for effective utilization. Furthermore, the government should increase awareness regarding data provision by departments, organizations and other related personnel. Future research could use secondary data from various regions to expand the literature in this field.

Originality/value

This research uniquely combines three significant factors: CG, IT and forensic accounting in fraud detection and prevention. It contributes to the enhancement of literature about fraud and its preventive and detective measures. The results of this study set the seed for future research, government policymaking and enhanced organizational practices.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 23 September 2024

Yuan Nan and Huan Chen

As one of China’s most influential social platforms, Xiaohongshu is considered an underexploited market with significant user traffic. This study aims to build on existing…

Abstract

Purpose

As one of China’s most influential social platforms, Xiaohongshu is considered an underexploited market with significant user traffic. This study aims to build on existing scholarly work on social media marketing by conducting an empirical analysis of Xiaohongshu’s content to explore effective marketing strategies for children’s books.

Design/methodology/approach

This study uses qualitative content analysis to investigate the marketing practices for children’s books on Xiaohongshu. By systematically coding and interpreting data, the authors identified core marketing strategies and their interactions among publishers of children’s books on the platform.

Findings

Based on viral marketing and social proof theories, the analysis delineates practices and interrelations among three key marketing strategy components: content creation, traffic navigation and sales conversion on Xiaohongshu. From this analysis, a conceptual model titled “Continuous ‘Planting a Seed’ of Interest: Strategies for Marketing Children’s Books on Xiaohongshu” was developed.

Originality/value

This research not only corroborates the existing literature on the transformative power of social media in marketing but also extends it by providing a focused examination of how these principles apply to the promotion of children’s books on Xiaohongshu. It also provides practical insights for publishers looking to develop effective marketing strategies.

Details

Young Consumers, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-3616

Keywords

Article
Publication date: 24 April 2024

Salwa Moustafa Amer Mahmoud, Tarek Hamdy, Mohamed Fares, Wissam Ayman, Shrouk Muhamed, Aya Abdel Khaliq and Lilian Salah

This paper aims to investigate the ability of traditional biopolymers, such as funori or the nanoscale form of cellulose nanocrystals, to consolidate fragile paper and preserve it…

Abstract

Purpose

This paper aims to investigate the ability of traditional biopolymers, such as funori or the nanoscale form of cellulose nanocrystals, to consolidate fragile paper and preserve it for as long as possible.

Design/methodology/approach

Degraded papers dating back two centuries were separated into paper samples for consolidation processes. Funori – a marine spleen – was used as a traditional consolidation material and a mixture with ZnO NPs compared with modern materials, such as cellulose nanocrystals. The samples were aged for 25 years, examinations and analyses were performed using scanning electron microscopy and color change was assessed using the CIELAB system, X-ray diffraction and Fourier-transform infrared spectroscopy.

Findings

According to the results, using traditional materials to consolidate damage, such as funori, after aging resulted in glossiness on the surface, a color change and increased water content and oxidation. Furthermore, samples treated with a mixture of ZnO NPs and funori revealed that the mixture improved the sample properties and increased the degree of crystallization. Cellulose nanocrystals improved the surface, filled gaps, formed bridges between the fibers and acted as a protector from aging effects.

Originality/value

This paper highlights the ability of nanomaterials to enhance the properties of materials as additives and treat the paper manuscripts from weaknesses.

Details

Pigment & Resin Technology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0369-9420

Keywords

1 – 10 of 162