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Article
Publication date: 1 June 2006

Hussein Ahmed Warsame

The main argument of this paper is that the accounting profession in Canada exercises hegemonic leadership over the development of tax education in terms of cadence and direction…

208

Abstract

The main argument of this paper is that the accounting profession in Canada exercises hegemonic leadership over the development of tax education in terms of cadence and direction of reforms. To support this argument, the paper uses the development of the microeconomic approach to teaching taxation and the correlation between the numbers of tax courses taught in undergraduate programs and exemptions provided by the provincial institutes of the Canadian Chartered Accountants to students joining them. It uses arguments from institutional isomorphism to elucidate expected resistance to adopting new developments, such as the microeconomic approach, in the accounting field. The paper also builds on Gramsci’s theory of hegemony to imply that business schools have given their consent to the Canadian Institute of Chartered Accountants by closely linking their curriculum, at least the taxation courses, to that of the institute.

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Journal of Economic and Administrative Sciences, vol. 22 no. 1
Type: Research Article
ISSN: 2054-6238

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Article
Publication date: 1 December 2006

Nancy Higginson, Cynthia Simmons and Hussein Warsame

Findings from earlier legitimacy based accounting studies provide evidence that firms respond to threats to their perceived legitimacy by increasing communication to the public…

669

Abstract

Findings from earlier legitimacy based accounting studies provide evidence that firms respond to threats to their perceived legitimacy by increasing communication to the public. This communication is meant to demonstrate that their actions are commensurate with the values and norms of relevant stakeholder groups. Questions remain, however, as to whether it is merely a form of impression management or a reflection of the congruent activities of the firm. In the late 1990s, a unique situation arose in British Columbia’s coastal forestry industry that enabled us to examine this issue. For many years, this industry had been the target of environmental non‐government organisations’ (ENGOs) campaigns to influence change in forest management practices and conserve the coastal rainforests. In late 1999, a subset of the industry responded by forming a coalition with key ENGOs. The aim of the coalition was to develop a consensus package of recommendations for the Government of B. C. founded on eco‐system based forest management practices. Facing threats to their critical export markets, the firms viewed this initiative as their best chance for long‐term survival. We found that during this period of time there was an increase in the amount of environmental disclosure in coalition firm annual reports as compared to pre‐ and post‐coalition periods, as well as to that in a matched set of non‐coalition B.C. forestry firms. This finding provides evidence of the use of annual reports for social disclosure beyond their use as a vehicle for impression management.

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Journal of Applied Accounting Research, vol. 8 no. 2
Type: Research Article
ISSN: 0967-5426

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Publication date: 17 January 2022

The conference was convened following electoral disputes that erupted into a standoff between President Mohammed Abdullahi ‘Farmajo’ and Prime Minister Mohammed Hussein Roble…

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DOI: 10.1108/OXAN-DB266712

ISSN: 2633-304X

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Article
Publication date: 5 February 2018

Mohammed Hersi Warsame and Edward Mugambi Ireri

The purpose of this paper is to examine the direct and indirect moderation effects of demographic and socio-economic(s) factors on the adoption of Islamic banking in UAE.

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Abstract

Purpose

The purpose of this paper is to examine the direct and indirect moderation effects of demographic and socio-economic(s) factors on the adoption of Islamic banking in UAE.

Design/methodology/approach

Convenience sampling was done on the residents of Sharjah, Dubai, and Abu Dhabi. A closed-ended questionnaire with 30 items was designed and pre-tested before the start of the study. Path analysis and moderation testing were the main analytical approach. A total of 320 respondents completed the survey.

Findings

The research revealed that demographic and socio-economic(s) moderators may have direct and indirect moderation effects on the adoption of the Islamic banking in the UAE, which indicates the importance of these factors in the provision of Islamic banking products and services in the UAE.

Practical implications

This study further revealed that these moderators have huge practical implications for Islamic bank managers and marketers as they can exploit these demographics to enhance their market share in the UAE.

Social implications

In UAE, minimal attention has been directed toward the role moderators would play in the criterion that individual investors would use in the adoption of Islamic banking products and services in a cosmopolitan environment that is experiencing competition from conventional banks.

Originality/value

An extensive review of the existing literature on the adoption of Islamic banking reveals that no empirical research has been undertaken to explore the role played by demographic and socio-economic(s) moderators in the adoption of Islamic banking in UAE and internationally. This study attempts to fill this gap.

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Expert briefing
Publication date: 7 June 2021

The deal opens a consensual path to elections after the parties agreed on steps to address disputes that have delayed polls since last December.

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DOI: 10.1108/OXAN-DB261922

ISSN: 2633-304X

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Article
Publication date: 29 October 2024

Mohamed Hassan Mudey and Rozita Arshad

The purpose of this paper is to understand the level of corruption in Somalia and the causes that lead to corruption that in turn hampers good governance.

227

Abstract

Purpose

The purpose of this paper is to understand the level of corruption in Somalia and the causes that lead to corruption that in turn hampers good governance.

Design/methodology/approach

The paper relies on the data collected from Somali’s public institutions, international actors, newspaper articles and peer-reviewed literature. The degree of corruption is assessed with the Corruption Perceptions Index by Transparency International and the Control of Corruption provided by the World Bank.

Findings

The finding shows that the level of corruption in Somalia is high and complex because of the following reasons: weak governance and poverty, culture and tradition which include favoritism based on clan membership, lack of accountability mechanism and absence political will. Measures undertaken for anti-corruption, for instance, the establishment of the National Anti-Corruption Commission and legislation for its support face barriers and challenges that include political influence, lack of capacities among the undertaking institution and lack of participation by the public.

Originality/value

This research adds value to the knowledge of corruption in Somalia by identifying the concrete socio-political antecedents for corruption and the problems of fighting it. This paper further presents the following detailed strategies to address corruption: enhancing the operational and financial integrity of the Independent Anti-Corruption Commission; restructuring the civil service and merging it into a merit-based system; enhancing Public Financial Management (PFM) reforms; independence of the judiciary; and sustaining development in digital technology adoption in governance and procurement.

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Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

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Expert briefing
Publication date: 22 November 2021

However, like the Senate elections, the process has gotten off to a staggered and chaotic start. Moreover, it threatens to be far more complicated and contentious.

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DOI: 10.1108/OXAN-DB265621

ISSN: 2633-304X

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Article
Publication date: 17 April 2024

Mohamud Said Yusuf, Khadar Ahmed Dirie, Md. Mahmudul Alam and Isyaku Salisu

The purpose of this study is to investigate the link between corporate social responsibility (CSR) and the amount of trust customers have in Somali Islamic banks. Furthermore, the…

357

Abstract

Purpose

The purpose of this study is to investigate the link between corporate social responsibility (CSR) and the amount of trust customers have in Somali Islamic banks. Furthermore, the role of gender in CSR activities and Islamic bank clientele is evaluated.

Design/methodology/approach

Throughout February and March 2022, 410 clients of Islamic banks in Somalia were surveyed using a questionnaire. The partial least squares approach and the structural equation model are applied to examine the data.

Findings

Findings indicate that all variables of CSR activities, such as social product, social legal, social needs, social environment and social employees’ responsibility, are influential and significant predictors of trust in Islamic banks in Somalia. Gender inequalities moderate the relationship between social product, social needs, social environment, social employee and trust. Conversely, only social legal responsibility was unaffected by gender differences in Somalia regarding people’s trust in Islamic banks.

Practical implications

A sample from a developing country such as Somalia is useful for shedding light on the outcomes of consumers’ perceptions of and trust in businesses’ CSR in the developing world. Furthermore, this study contributes to knowledge regarding CSR and how it can help the Islamic banking industry. Its findings will be useful to policymakers and regulatory bodies in the banking industry in their efforts to improve CSR.

Originality/value

To the best of the authors’ knowledge, this study is the first empirical investigation of its kind about the understudied relationship among customer trust, CSR efforts and gender in Somalia context. Furthermore, it investigates how gender specifically moderates CSR in the Islamic banking sector in a developing country.

Details

Social Responsibility Journal, vol. 20 no. 7
Type: Research Article
ISSN: 1747-1117

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Article
Publication date: 3 February 2025

Han Donker, Eva K. Jermakowicz and Mohammad Nurunnabi

Prior research has shown that implementing International Financial Reporting Standards (IFRS) increases foreign direct investments at the macroeconomic (country) level. This study…

20

Abstract

Purpose

Prior research has shown that implementing International Financial Reporting Standards (IFRS) increases foreign direct investments at the macroeconomic (country) level. This study aims to demonstrate that the implementation of mandatory adoption of IFRS positively influences foreign shareholdings at the company level in Saudi Arabia.

Design/methodology/approach

The fixed effects regression model is used to estimate the impact of the adoption of IFRS on foreign ownership in a panel data set for Saudi Arabia over the period 2010 through 2021.

Findings

This study finds that IFRS adoption reduces information asymmetry and increases comparability, which attracts foreign investors. It also finds that firms with high foreign ownership have greater capital expenditures post-IFRS adoption, suggesting that foreign investors encourage firms to align their interests with those of shareholders and make more long-term investments. This paper demonstrates that firms increased their long-term investments and garnered greater free cash flows after adopting IFRS. Finally, this paper observes a positive association between IFRS employment and market liquidity.

Originality/value

To the best of the authors’ knowledge, this is the first research to reveal that, following the compulsory adoption of IFRS, foreign shareholdings have a favorable effect on corporate investments (capital expenditures and property, plant and equipment) at the micro (firm) level. It has been motivated by the assertion that a lack of portfolio investments results primarily from an asymmetry of information, which can be mitigated by providing high quality comparable financial information based on IFRS.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

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Article
Publication date: 19 February 2025

Mohammad Ali Ashraf, Tanzila Amir and Abu Zafar Md. Rashed Osman

This study broadly intends to explore the impact of perceived consumer experience in branchless Islamic banking on consumer satisfaction, which may enhance financial inclusion of…

2

Abstract

Purpose

This study broadly intends to explore the impact of perceived consumer experience in branchless Islamic banking on consumer satisfaction, which may enhance financial inclusion of rural people in Islamic banking activities. Specifically, this study sets three objectives: first, to explore the effects of Islamic bank consumers’ experience on disconfirmation and satisfaction; second, to investigate the impact of expectations on service performance, disconfirmation and consumer-perceived experience; and third, to examine consumer satisfaction in Islamic branchless banking to broadly examine the status of overall financial inclusion.

Design/methodology/approach

Data were collected from selected consumers of Islami Bank Bangladesh Limited (IBBL) using a random sampling procedure. The selected consumers of eight remote branchless locations of the Islamic bank were interviewed face-to-face. Data were processed using PLS-SEM.

Findings

The results of the study show that all hypotheses were supported, indicating consumers’ experience, expectations and performance significantly influence their branchless Islamic banking satisfaction. This indicates that branchless Islamic banking can enhance consumer satisfaction and ensure the wider financial inclusion of remotely located rural people in banking activities.

Research limitations/implications

From a theoretical perspective, the study findings show the robustness of the expectancy disconfirmation theory (EDT) for aiding to predict customer satisfaction in branchless Islamic banking activities. Other studies have also fruitfully used EDT as a theoretical framework from which to explain citizenship satisfaction in local governments of the public domain (Van Ryzen, 2004, 2006, 2013) or to explain customer satisfaction in variety of programs (Oliver, 1980, 1997, 2014). From the same perspective, the model implies that the important role of perceived consumer expectation significantly determines consumer satisfaction in the branchless Islamic banking initiative.

Practical implications

From a practical perspective, it is implied that digitally operated branchless Islamic banking is the most convenient banking process. On the one hand, it entails extensive financial inclusion of rural and remote areas of the country and minimizes operating costs of banking operations; on the other hand, it is opening the door to profit maximization for the banking industry. The findings from this research will practically imply the way for new horizons in the application of branchless banking within the Islamic banking and finance sector. In this regard, policy planners ought to be more careful in formulating banking and financial outlays by which digital or branchless banking facilities may be extensively spread to reach the unbanked populace across the nation within a short-possible time frame.

Social implications

The findings from this research will pave the way for new horizons in the application FinTech within the Islamic banking and finance sector. Such studies should also take into account the emerging phenomenon of combining Shari’ah and FinTech, referred to as Shari’ah FinTech, to fully explore its potential and implications for the industry. Thus, the banking industry as a whole ought to be attentive to extending this type of digital transformation in the banking industry to provide win-win situations for both the client and agent in the financial and banking operations in the country.

Originality/value

This research is based on primary data and provides significant results in terms of digital customer satisfaction.

Details

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

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