Search results

1 – 10 of 23
Per page
102050
Citations:
Loading...
Access Restricted. View access options
Article
Publication date: 1 September 2023

Yunice Karina Tumewang, Indri Supriani, Herlina Rahmawati Dewi and Md. Kausar Alam

This study aims to identify the significant scientific actors, reveal the intellectual structure and explore essential features for future research direction in Sharia governance…

514

Abstract

Purpose

This study aims to identify the significant scientific actors, reveal the intellectual structure and explore essential features for future research direction in Sharia governance studies.

Design/methodology/approach

The study applies a hybrid review combining bibliometric analysis and content analysis. It uses Rstudio (biblioshiny), VOSviewer and Microsoft Excel to analyze 457 articles published in 206 journals indexed by Scopus and/or Web of Science during the period of 1985 until the end of 2022.

Findings

The paper discovered four distinct streams of Sharia governance studies: structure of Sharia governance, Sharia governance and risk management, Sharia governance and sustainability and the effect of Sharia governance toward firm’s financial performance. Furthermore, it derives and summarizes 26 main research questions for future studies.

Research limitations/implications

In terms of theoretical implications, the finding contributes to the general literature on Sharia governance by conducting bibliometric analysis and content analysis. In terms of practical implications, this study suggests that Sharia governance should be strengthened by the management of Islamic banks and other Islamic-based businesses.

Originality/value

To the best of the authors’ knowledge, this study is among the early studies using a hybrid review on the topic of Sharia governance, allowing future researchers in this field to capture the trends and progress of current literature as well as the research gaps to be filled in by future researchers.

Details

Journal of Islamic Accounting and Business Research, vol. 16 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

Access Restricted. View access options
Article
Publication date: 19 July 2024

Sana Rhoudri and Safa Ougoujil

This study investigates the factors influencing the intention to use Islamic Debt Financing (IDF) among owners-managers of Micro, Small, and Medium Enterprises (MSMEs) in Morocco.

181

Abstract

Purpose

This study investigates the factors influencing the intention to use Islamic Debt Financing (IDF) among owners-managers of Micro, Small, and Medium Enterprises (MSMEs) in Morocco.

Design/methodology/approach

We developed and validated a comprehensive model that examines the key behavioral elements affecting attitude towards IDF, entrepreneurial achievement motivation, and IDF usage intention. Entrepreneurial achievement motivation was assessed as a mediator in the relationship between attitude towards IDF and usage intention. Gender and Islamic religiosity were examined as moderators through Multi-Group analysis. Utilizing data from 266 Moroccan MSMEs, we applied structural equation modeling for empirical evaluation.

Findings

Results revealed direct relationships with financial literacy, risk perception, and cost perception negatively affecting attitude toward IDF. Financial suitability is inversely related to attitude toward IDF. Entrepreneurial self-efficacy and subjective norms positively influenced entrepreneurial achievement motivation. Attitude toward IDF positively impacted entrepreneurial achievement motivation, and both attitude toward IDF and entrepreneurial achievement motivation were linked to the intention to use IDF. Empirical findings indicated that entrepreneurial achievement motivation partially mediates the relationship between attitude towards IDF and usage intention. Multi-group analysis revealed a significant moderating effect of Islamic religiosity on three out of nine structural relationships.

Research limitations/implications

This study is primarily limited by the absence of a longitudinal examination tracking real usage behavior. Moreover, data collection focused on analyzing the behavioral intention to use Islamic debt-based financing products, excluding equity-based financing instruments. Finally, our proposed model concentrates on establishing usage intention solely based on demand-side factors without explicitly integrating supply-side consideration.

Practical implications

Our findings contribute to a deeper understanding of IDF adoption behavior and have the potential to support the development of more effective public policies, targeted promotional campaigns, and impactful financial education programs for MSMEs in similar markets.

Originality/value

This paper represents the first attempt to address MSMEs’ apprehensions regarding Islamic debt-based financing products in the MENA region.

Details

International Journal of Bank Marketing, vol. 42 no. 7
Type: Research Article
ISSN: 0265-2323

Keywords

Access Restricted. View access options
Article
Publication date: 12 November 2024

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…

87

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.

Details

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

Keywords

Access Restricted. View access options
Article
Publication date: 4 February 2025

Jamhuri Binti Talib, Shahab Aziz and Maizaitulaidawati Md Husin

The purpose of this paper is to present a bibliometric overview of research published in takaful by identifying the most relevant research in this field and the newest trends…

18

Abstract

Purpose

The purpose of this paper is to present a bibliometric overview of research published in takaful by identifying the most relevant research in this field and the newest trends according to the information in the Scopus database. Several classifications are made, including analyzing the most productive authors, the most influential journals, the collaboration between countries and the highly cited articles.

Design/methodology/approach

This paper collected data from Scopus databases from 1989 to 2023. The Bibliometrics, R-Studio, VOSviewer and Excel software were used to analyze the collected data. Bibliographic analysis was applied, consisting of co-authorship, cartographic, co-citation and coupling analyses.

Findings

This paper found that the publication and citation of takaful are increasing over time, contributing to significant progress in impact and visibility. Salman, Ghazali, Hassan and Mamat are the most productive authors. Malaysia is the most cited country, followed by the UK, while institutions from Malaysia are leading the publication of takaful literature. In terms of collaboration between countries, network collaboration was found between countries in Asia (Malaysia and Indonesia), Central Asia (Pakistan and Bangladesh), the Middle East (the United Arab Emirates and Bahrain), Europe (the UK) and North America (the USA).

Originality/value

This paper examines the evolution of takaful literature using bibliometric analysis. The findings and potential applications of this research could be very beneficial to scholars and researchers in creating more dynamic improvements in the scientific development of takaful.

Details

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

Keywords

Access Restricted. View access options
Article
Publication date: 19 December 2024

Junaid Aftab, Huma Sarwar, Nabila Abid, Muhammad Ishtiaq Ishaq and Fahad Aftab

The severity of global competition and vast hostile challenges is compelling the information and communications technology (ICT) industry to focus on internal organizational…

103

Abstract

Purpose

The severity of global competition and vast hostile challenges is compelling the information and communications technology (ICT) industry to focus on internal organizational factors to excel in performance. This study investigates the influence of shared responsibility, perceived identifiability and workplace spirituality on employees’ performance through work engagement. In addition, the moderating influence of work orientation on the relationships between shared responsibility, perceived identifiability and workplace spirituality with employee performance was also investigated.

Design/methodology/approach

Time-lagged and multisource data were acquired from 267 followers and their 69 immediate supervisors/managers of ICT firms. Structural equation modeling was employed to analyze the data.

Findings

The findings reveal that the impact of shared responsibilities, perceived identifiability and workplace spirituality on performance (e.g. extra-role and in-role) is mediated by work engagement. Additionally, the positive association of perceived identifiability and workplace spirituality with work engagement is more pronounced when work orientation is high, indicating a positive moderation of work orientation.

Originality/value

This is among the initial studies that examine the impact of shared responsibility, perceived identifiability and workplace spirituality on overall employee performance through work engagement. The moderation of work orientation in these proposed relationships has not been previously examined. This study suggests novel theoretical and managerial implications for the ICT industry based on the results.

Details

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

Keywords

Access Restricted. View access options
Article
Publication date: 17 February 2025

Behrooz Shirkhani, Mohammadreza Abdoli, Hasan Valiyan and Maryam Shahri

One of the problems of Islamic financial markets is the emergence of frozen assets whose market value is lower than the nominal and recorded value in financial propositions due to…

4

Abstract

Purpose

One of the problems of Islamic financial markets is the emergence of frozen assets whose market value is lower than the nominal and recorded value in financial propositions due to the lack of trading attractiveness. Valuation of these assets is usually complex, and companies operating in these markets are reluctant to divest or sell at below market prices. This study aims to evaluate the issues and challenges of frozen assets in Islamic financial markets through the convergence of experience and knowledge.

Design/methodology/approach

In this study, following the process of Colaizzi (1978), an attempt was made to understand the nature of frozen assets, using phenomenological steps to base this concept in Islamic financial markets. Therefore, based on this process, first, through interviews with experts and open coding, an attempt was made to determine the propositional themes of the phenomenon under investigation. Then, for the purpose of credibility, through critical evaluation, the propositional themes identified were matched with similar researches. It is possible to enter the propositions in the stage of forming a focal group for discussion and exchange of opinions for the cognitive separation of each proposition in the form of a component. In the following, through the Q evaluation checklist, each proposition was scored in the range of +6 to −6 to determine the conceptual clusters of frozen assets generation in the context of the study.

Findings

The results in the qualitative part during 16 interviews revealed the number of 388 open codes, after removing the excesses and repeating similar open codes, 51 propositional themes were determined based on the compatibility of the content with similar studies, it is possible to generalize it to the second step of the study. The results in the quantitative part, relying on the steps of Colaizzi’s process (1978), indicate the identification of ten conceptual clusters in the framework of paradigmatic phenomenology.

Originality/value

The theoretical contribution of this study can cover the weakness of prior researches regarding the knowledge of the nature of frozen assets generation in the financial markets, because most of the researches have been done either descriptively or focusing on the study platform of banks. On the other hand, the results of this study will help both theorists and standard setters in the financial and accounting fields to better understand the nature of frozen assets to adopt more appropriate policies in the shadow of these assets in Islamic financial markets.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8394

Keywords

Access Restricted. View access options
Article
Publication date: 10 June 2024

Sourav Mondal, Saumya Singh and Himanshu Gupta

In recent years, “Corporate Social Responsibility” (CSR) has gained significant traction as a strategic concept embraced by business managers. However, there remains a dearth of…

761

Abstract

Purpose

In recent years, “Corporate Social Responsibility” (CSR) has gained significant traction as a strategic concept embraced by business managers. However, there remains a dearth of comprehensive research exploring the impact of CSR on “Green Entrepreneurial Orientation” (GEO), a firm’s sustainability performance, and their interplay with other influential factors. Therefore, this study aims to explore how CSR, “Policy Awareness” (PA), and “Personal Innovativeness” (PI) influence GEO and “Sustainable Performance” (SP). The research also delves into understanding the mediating role of GEO and how this mediation is moderated by “Green Innovation” (GI).

Design/methodology/approach

Drawing from the “natural resource-based view” (NRBV) theory and employing “partial least square structural equation modeling” (PLS-SEM), the study analyzed a sample of 137 Indian manufacturing “micro, small, and medium enterprises” (MSMEs).

Findings

The results underscore the positive associations of CSR and PA with both GEO and SP. Additionally, the findings highlight the moderating effects of GI in enhancing firms' sustainability performance. The moderated mediation analysis reveals that CSR significantly contributes to SP by fostering the adoption of GEO.

Research limitations/implications

These study outcomes offer valuable insights for policymakers, managers, and entrepreneurs, emphasizing the importance of crafting effective CSR strategies intertwined with innovativeness to cultivate a conducive green entrepreneurial ecosystem in businesses aligned with sustainable development goals.

Originality/value

There is a paucity of research on the determinants of GEO within the context of manufacturing MSMEs, especially in developing and underdeveloped nations. Furthermore, no previous study has delved into the factors that underlie GEO using a moderated mediation framework, particularly within the Indian manufacturing MSMEs landscape.

Available. Open Access. Open Access
Article
Publication date: 3 March 2023

Muhammad Ishtiaq Ishaq, Huma Sarwar, Simona Franzoni and Ofelia Palermo

Considering the significance of the human resource management (HRM) and corporate social responsibility (CSR) relationship, the aim of this research is twofold: first is to…

5449

Abstract

Purpose

Considering the significance of the human resource management (HRM) and corporate social responsibility (CSR) relationship, the aim of this research is twofold: first is to measure the cultural differences between HRM, CSR and sustainable performance relationship (study 1) and second is to identify the how HRM instigates CSR and sustainable performance (study 2) in the hospitality industry of UK and Pakistan.

Design/methodology/approach

A mixed-method approach was used to collect the qualitative and quantitative data from upscale hotels. In Study 1, a multi-respondent and time-lagged strategy was employed to collect the data from 162 Pakistani and 290 UK upscale hotels. In Study 2, in-depth semi-structured interviews were conducted to understand the HRM–CSR–performance nexus.

Findings

The results of Study 1 highlight the significant cultural differences in the relationships of HRM–CSR–performance, while Study 2 explains that ethical culture, shared objectives, transparency, training and development, and economic incentives are the factors that push the employees to take part in CSR-related activities and attaining higher sustainable performance.

Originality/value

This study addresses the debate on the difference between cross-cultural studies related to implementing Western theories in shaping, developing and implementing business strategies, including CSR, HRM and sustainable performance in an Asian context.

Details

International Journal of Emerging Markets, vol. 20 no. 13
Type: Research Article
ISSN: 1746-8809

Keywords

Access Restricted. View access options
Article
Publication date: 6 December 2024

Shivani Shivani, Manisankar Datta, Seema Sharma and Shveta Singh

The growing pressure on businesses to balance environmental sustainability with profit maximisation has led to the development of green entrepreneurial orientation (GEO), which…

36

Abstract

Purpose

The growing pressure on businesses to balance environmental sustainability with profit maximisation has led to the development of green entrepreneurial orientation (GEO), which proactively integrates green practices into core business operations. Grounded in the ecological modernisation theory, GEO acts as a green management practice which helps in achieving competitiveness through environmental innovation. However, despite the growing emphasis on GEO, there remains a gap in understanding how specific drivers influence the organisational structures and processes that lead to GEO. Therefore, the study addresses this gap by analysing the key drivers of GEO using an integrated approach.

Design/methodology/approach

In this study, total interpretive structural modelling (TISM) and cross-impact matrix multiplication applied to classification (MICMAC) were used to identify and interpret the interrelationship between key drivers of GEO. Here, TISM technique aided in constructing a contextual relationship-based structural model of drivers, whereas MICMAC assisted in categorising the drivers based on their driving and dependence power. A case evaluation was also carried out in the Indian textile industry to validate the TISM model.

Findings

The result indicates that institutional pressure, managerial environment concern, organisational resilience and big data analytical capabilities are the most influential drivers of GEO at organisational level, and other drivers act as secondary and linked variables in this process. The MICMAC analysis further supports the results of TISM. In addition, the overall TISM model is validated in the Indian textile sector.

Practical implications

The study findings will assist researchers and policymakers in adopting a systematic approach to prioritise GEO in pollution intensive industries. Moreover, it will help managers in leveraging GEO to achieve strategic advantages amid environmental challenges.

Originality/value

This study is amongst the first to employ an integrated qualitative approach to analyse drivers of GEO.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Access Restricted. View access options
Article
Publication date: 14 January 2025

Abdullah Al Mamun, Mohammad Nurul Hassan Reza, Qing Yang and Norzalita Abd Aziz

Implementing big data analytics (BDA) for supply chain ambidexterity (agility and adaptability) and green supply chain (GRSC) presents various organizational challenges. These…

118

Abstract

Purpose

Implementing big data analytics (BDA) for supply chain ambidexterity (agility and adaptability) and green supply chain (GRSC) presents various organizational challenges. These include leveraging BDA capabilities to balance agility and adaptability, integrating this combined approach with GRSC and aligning these efforts to enhance firm performance. This study explores the associations between BDA, supply chain agility and adaptability, GRSC and their impact on firm performance.

Design/methodology/approach

Incorporating a resource-based view and contingency theory, we developed a research framework and validated it with data from 355 Chinese firms. Partial least squares structural equation modeling was used to analyze the data.

Findings

The findings demonstrate that BDA capabilities had direct impact on supply chain agility and adaptability, GRSC and firm performance. Moreover, the combination of supply chain agility and adaptability affected GRSC; which in turn significantly influenced firm performance. Supply chain agility and adaptability mediated the relationship between BDA capabilities and GRSC. Additionally, GRSC mediated the relationship between BDA capabilities, supply chain agility and adaptability and firm performance.

Originality/value

This study offers both a theoretical and empirical examination of the relationships between BDA capabilities, supply chain agility and adaptability, GRSC and firm performance. By assessing the direct and mediating effects of these factors on China’s industrial sector, it presents new theoretical and practical insights into BDA and GRSC, thereby enhancing the value of the existing literature.

Details

Journal of Enterprise Information Management, vol. 38 no. 2
Type: Research Article
ISSN: 1741-0398

Keywords

1 – 10 of 23
Per page
102050