Hassan Alhammadi, Shaker Bani-Melhem, Faridahwati Mohd-Shamsudin, Mariam Karrani and Salima Hamouche
As workplaces increasingly integrate digital technologies, understanding their impact on employee burnout has become imperative. This paper introduces the Technological Work…
Abstract
Purpose
As workplaces increasingly integrate digital technologies, understanding their impact on employee burnout has become imperative. This paper introduces the Technological Work Burnout Scale (TWBS), an innovative tool developed to measure the influence of technology on workplace burnout.
Design/methodology/approach
To bridge the existing gap in this area of study, our research employed Hinkin’s (1998) psychometric methodologies, creating a structured process for developing the TWBS, which included initial item generation, item reduction with reliability estimation, confirmatory factor analysis and tests for both convergent and discriminant validity. By applying these procedures, we validated the scale across various professional settings (in three different samples), ensuring its robustness and applicability in diverse technological work environments.
Findings
The TWBS demonstrates a consistent unidimensional structure, effectively capturing the multifaceted nature of burnout in the digital age.
Originality/value
Through this scale, we provide insights into how technology influences employee well-being and organizational health, offering a valuable tool for organizations to assess and manage the growing issue of technological work burnout. Our study not only enriches the academic understanding of burnout in the context of technological integration in workplaces but also offers practical implications for addressing this critical concern.
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Samira Haddou and Sawssen Mkhinini
This paper aims to examine the role of Islamic banks’ (IBs) governance in the management of investment funds. This is achieved by comparing the returns to shareholders with those…
Abstract
Purpose
This paper aims to examine the role of Islamic banks’ (IBs) governance in the management of investment funds. This is achieved by comparing the returns to shareholders with those to the Unrestricted Profit-Sharing Iinvestment Account Holders (UPSIAHs), referred to as the spread.
Design/methodology/approach
This study is based on a dynamic panel data analysis using the generalized method of moments for a panel of IBs based in Gulf Cooperative Council (GCC) and Southeast Asian (SEA) countries observed over the 2006–2019 period.
Findings
The authors find that governance quality reduces the spread of SEA-IBs compared to GCC-IBs, suggesting that Asian banks have access to a wider choice of investment and growth options. The authors also find a positive association between GCC-based IBs governance quality and the widening spread between returns to shareholders and UPSIAHs, which suggests that while IBs are enhancing profitability through better governance, this may not lead to fair profit-sharing with UPSIAHs.
Research limitations/implications
It would be beneficial to expand the sample to include more representative IBs from various countries.
Practical implications
The widening spread between returns to shareholders and UPSIAHs makes the latter feel displaced, which could eventually exacerbate the displaced commercial risk. This highlights the need for targeted governance reforms and investment strategies to better align the interests of stakeholders, thereby improving bank performance and mitigating financial disparities.
Originality/value
This paper is, to the best of the authors’ knowledge, the first to empirically examine the effect of various governance mechanisms on the spread between returns to shareholders and Unrestricted Profit-Sharing Investors’ Account Holders (UPSIAHs) in IBs.
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Agus Hartanto, Nachrowi Djalal Nachrowi, Palupi Lindiasari Samputra and Nurul Huda
This paper aims to analyze the scientific trend of research on Islamic banking sustainability (IBS) through a bibliometric study. In particular, the paper extensively investigates…
Abstract
Purpose
This paper aims to analyze the scientific trend of research on Islamic banking sustainability (IBS) through a bibliometric study. In particular, the paper extensively investigates all the articles issued through the Scopus database regarding the IBS.
Design/methodology/approach
The authors discovered 76 papers that met the function, subject and set requirements by using the phrase IBS. The authors used VOSviewer as an analytical tool and the Scopus website.
Findings
IBS publications were found in the period 2005–2022, and the publication trend of IBS research demonstrates that it is growing exponentially after 2018. Malaysia is the leading country in terms of productive authors, universities, number of documents, citations and collaboration research on IBS. The current research trends are summarized into five cluster maps for future research directions: sustainability measurement, sustainability practices, risk and governance, corporate social responsibility (CSR) and IBS theory. The Maqashid al Shariah approach conceptually influences the framework for constructing the dimensions and indicators used to measure the IBS.
Research limitations/implications
The authors retrieved data for their research from the Scopus database; using other databases might result in totally different research patterns with this IBS bibliometric research.
Practical implications
The research encompasses valuable implications for Islamic banking as it offers valuable insights on how to assess the performance of IBS. Particularly, it contributes to identifying the dimensions and indicators needed to measure IBS performance. Furthermore, this research provides strategic initiatives to promote sustainable practices in Islamic banking in terms of green financing taxonomy, services, operations, risk management and governance.
Social implications
This research is valuable for other scholars as it offers a foundation for the future growth of IBS research, focusing on important sustainability clusters obtained from selected reputable journals. This research is beneficial for regulators in enhancing the roadmap for establishing and enhancing long-term IBS with impacts on socio-economic, environmental and governance.
Originality/value
The study presents a concise review of the bibliometric study in IBS and provides recommendations for future research directions in cluster mapping of themes and subthemes. There is still insufficient research that examines the IBS, in particular, complete insights into the IBS literature review.
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Afnan Alkhaldi, Sawsan Malik, Salah Alhammadi and Miltiadis D. Lytras
The emergence of smart cities, metropolises that integrate physical infrastructure, digital technology, and data analytics, and that focus on urban sustainability, have profoundly…
Abstract
The emergence of smart cities, metropolises that integrate physical infrastructure, digital technology, and data analytics, and that focus on urban sustainability, have profoundly changed urban development. In the modern digital era, robust infrastructure has become an indispensable catalyst for urban advancement. Kuwait is dedicated to the integration of diverse renewable energy technologies in the development of smart cities that enhance energy security, promote innovation, and contribute to global climate change mitigation efforts. Focusing on smart cities within Gulf Cooperation Council (GCC) countries, a review is presented of how successfully they have effectively combined technology, infrastructure, and sustainability to serve as models for new global and regional developments. Insights into what makes a city smart are provided in different settings.
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Nor Syahidah Ishak, Sirajo Aliyu and Mohd Azam Musthafa
This paper aims to examine the influence of demographics, social capital, financial inclusion and risk behaviour on trust in Takaful using a household survey of 526 respondents.
Abstract
Purpose
This paper aims to examine the influence of demographics, social capital, financial inclusion and risk behaviour on trust in Takaful using a household survey of 526 respondents.
Design/methodology/approach
The study adopts a quantitative approach using an ordered logit model to explore the relationship between demographics, social capital, financial inclusion and risk behaviour on trust in Takaful in Malaysia.
Findings
The findings show that gender, marital and income status and employment influence trust in Takaful. Similarly, social capital and financial inclusion positively influence trust in Takaful. At the same time, individuals have more confidence in Takaful when they use their funds rather than borrowing from friends, relatives or informal associations (such as ROSCA).
Research limitations/implications
The findings have several implications for policymakers in strengthening the recent policy document on “professionalism in insurance and Takaful agents” in Malaysia. Meanwhile, other implications relating to Takaful operators and future studies have been identified.
Originality/value
The study provides new evidence on trust in Takaful related to social capital, risk behaviour, inclusiveness and demographic status in Malaysia.
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The current study intends to explore the internal control effectiveness through leadership who follow rules and emphasize accountability with support from management. It also…
Abstract
Purpose
The current study intends to explore the internal control effectiveness through leadership who follow rules and emphasize accountability with support from management. It also examines the influence of organizational culture. Current research aims to enhance the internal control effectiveness in organizations by examining leadership roles, support from management and organizational culture specifically in the segment of accounting and finance.
Design/methodology/approach
The study surveys professionals from the accounting and finance segment to accumulate insights into the influence of leadership, management support and organizational culture on internal control effectiveness. Statistical tools were applied by using the AMOS and SPSS program to draw practical recommendations for the optimization of internal control mechanisms.
Findings
The findings direct that internal control effectiveness is positively linked to rule-following and accountability leadership while presenting a negative association with top management support. Prominently, organizational culture demonstrates a central moderating role, highlighting its significant influence on internal control effectiveness.
Practical implications
The study provides real-world insights to aid accounting and finance professionals in implementing effective internal controls. The findings provide actionable recommendations for top management to improve organizational practices and financial processes.
Originality/value
The unique combination of exploring leadership impact, top management support and organizational culture adds value to existing knowledge. The findings provide a novel perspective for practitioners and researchers seeking to enhance internal control mechanisms in organizational settings.
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Md. Abu Hasnat, Hissan Khandakar, Md. Azizur Rahman, SM Nahidul Islam and Khandakar Kamrul Hasan
This study aims to analyse the research themes in Islamic finance, assess the extent to which Sustainable Development Goals (SDGs) can be achieved through implementing Islamic…
Abstract
Purpose
This study aims to analyse the research themes in Islamic finance, assess the extent to which Sustainable Development Goals (SDGs) can be achieved through implementing Islamic financial principles and explore the potential for reshaping human behaviour under an Islamic framework. The research aims to establish a paradigm that evaluates the role of Islamic finance in fostering social justice, environmental sustainability and ethical governance as a sustainable alternative to the capitalist system.
Design/methodology/approach
This research employs a comprehensive literature review and thematic analysis to assess the alignment of Islamic finance with SDGs. Secondary data from peer-reviewed academic articles (2016–2024) were collected and analysed using an inductive thematic approach. Key themes include Islamic finance, maqasid ash-shariah and the role of Islamic finance in sustainable development. A conceptual framework is proposed to depict how Islamic financial practices can contribute to the SDGs.
Findings
The study identifies that Islamic finance, rooted in Shariah principles, offers a robust foundation for fostering social justice, ethical governance and environmental sustainability. By integrating zakat, donations, private investments and socially responsible investments, the Islamic financial model aligns with SDGs, addressing poverty (SDG 1), reducing inequality (SDG 10) and promoting sustainable economic growth (SDG 8). The findings underscore the potential of Islamic finance to address capitalism’s shortcomings, such as income inequality and unsustainable practices, while advocating for a paradigm shift in human behaviour through adherence to Islamic values.
Practical implications
Policymakers and financial institutions can leverage the insights from this research to design and implement Islamic financial models that promote equitable resource allocation, sustainable development and ethical practices. The framework offers a practical guide for integrating Islamic finance into conventional financial systems to achieve SDGs.
Originality/value
The study contributes to the existing literature by presenting a novel conceptual framework that integrates Islamic finance with sustainable development goals. It offers a unique perspective on transitioning from capitalism to an Islamic financial model, emphasizing behavioural and ideological changes to achieve equitable and sustainable economic outcomes.
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Roni Andespa, Mohamad Idham Md Razak, Yasrul Huda and Hulwati Hulwati
This research aims to analyses the structural model of customers’ intention towards reputable and accountable Islamic finance, explained through Meta-Analysis Structural Equation…
Abstract
Purpose
This research aims to analyses the structural model of customers’ intention towards reputable and accountable Islamic finance, explained through Meta-Analysis Structural Equation Modelling (MASEM) with the Theory of Planned Behaviour approach and extended variables.
Design/methodology/approach
This study used MASEM to examine the factors systematically influencing behavioural intentions within Islamic finance. By synthesising 89 existing studies, the study identified key variables and their relationships, providing a comprehensive understanding of the underlying mechanisms. A rigorous methodology involving article selection, data extraction and statistical analysis enabled the development of a robust conceptual framework.
Findings
This study underscores the significant impact of subjective norms and perceived behavioural control on the intention to adopt Islamic finance, mediated by customer attitude. Religiosity, customer awareness and knowledge influence the intention to adopt Islamic finance products, with the Islamic financial institution's reputation and customer attitude serving as mediating variables.
Originality/value
This research novelty examines Islamic finance accounting, reporting and financial accountability, primarily focusing on customers’ perceived intentions towards Islamic financial practices.
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Nor Razinah Mohd. Zain, Oumaima Tounchibine and Houda Lechheb
Agriculture is one of the oldest socio-economic activities. It involves growing valuable plants and animals for human existence. Sustainable agriculture should be understood in…
Abstract
Agriculture is one of the oldest socio-economic activities. It involves growing valuable plants and animals for human existence. Sustainable agriculture should be understood in light of the global sustainable development movement, which emphasizes balancing environment, society and economics. With the ongoing effects of the COVID-19 pandemic and the recent war between Russia and Ukraine, sustainable agriculture can help eliminate food insecurity caused by food shortages and agricultural sector disruptions. Recently, investors, practitioners, academicians, researchers, regulators and financiers are increasingly interested in using Islamic financing products and qualified Shari'ah-compliance contracts to promote sustainable agriculture. Many Organization of Islamic Cooperation (OIC) states still rely on agriculture for socioeconomic growth. These countries are major contributors to Islamic financial growth. This study assesses Islamic finance’s role in promoting sustainable agriculture in selected OIC countries. The researchers use qualitative methods and meta-analysis data to determine the constraints and benefits of implementing Islamic financial products for sustainable agriculture. This study suggests that OIC state governments should promote sustainable agriculture. OIC member states have different achievements relating to their sustainable agriculture. Based on socio-economic factors, agriculture policies or plans, leadership and political will, Islamic finance products and Shari'ah-compliance contracts are found underutilized in meeting sustainable agriculture and sector stakeholders’ needs. A solid Islamic financial framework for sustainable agriculture, good governance and improved agriculture policy are needed.