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Article
Publication date: 1 May 1999

M. Abdul Mannan Chowdhury

Discusses how resources are allocated in capitalist and socialist economies comparing the concept of interest (e.g. for present value calculations) with the use of capital charges…

1989

Abstract

Discusses how resources are allocated in capitalist and socialist economies comparing the concept of interest (e.g. for present value calculations) with the use of capital charges (e.g. for calculating opportunity cost). Contrasts the Islamic economic system, which rejects interest but considers moral factors and the will of Allah when measuring welfare. Explains how these ideas can be expressed in the accounting price of capital (for objective factors) and by Islamic welfare criteria; and how they differ from the Pareto Criterion and capitalist concepts of utility. Lists four principles and 12 welfare criteria for an Islamic allocation of resources; and some hints on their practical application before summarizing the conclusions.

Details

Managerial Finance, vol. 25 no. 5
Type: Research Article
ISSN: 0307-4358

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Article
Publication date: 14 October 2013

Amjid Khan and Shamshad Ahmed

This study aims to evaluate the effectiveness of HEC digital library resources and services in the public sector universities of Khyber Pakhtunkhwa, Pakistan on the basis of…

3673

Abstract

Purpose

This study aims to evaluate the effectiveness of HEC digital library resources and services in the public sector universities of Khyber Pakhtunkhwa, Pakistan on the basis of research scholars' satisfaction and its impact on their research progress.

Design/methodology/approach

A descriptive survey research method was adopted in order to achieve the objectives of this study. A stratified random sampling technique was used to solicit data from both genders. Research scholars of MS/MPhil and PhD from 14 public sector universities of Khyber Pakhtunkhwa were selected as sampled for this study. A structured questionnaire was developed to collect data and a five-point Likert scale was used to know the purpose and the satisfaction level of respondents with digital library resources. The impact of digital library on research and problems faced by them while using these resources was also measured by using a five-point Likert scale.

Findings

The results of this study indicate that near to one-fourth of the respondents used digital library resources two to three times a week for article writing and thesis or dissertation purposes. The study concluded that digital library provides effective resources and services to research scholars and also found a significant impact on their research progress at these universities. However, research scholars were not satisfied with the support of library professionals regarding the use of digital library resources. The study has identified several problems encountered by respondents in the use of digital library resources and services.

Practical implications

The findings of this study and their implications will be helpful for HEC authorities, universities libraries administrators, decision and policy makers and LIS professionals both in Pakistan and in other places. They should benefit from considering the experience of research scholars with digital library resources. This experience can help future subscriptions, training and use of these resources to maximize research scholars' success and achievement in their research activities.

Originality/value

The study is the first of its kind and an important source for knowing the effectiveness of digital library resources on research scholars' progress at Pakistani universities.

Details

Library Hi Tech News, vol. 30 no. 8
Type: Research Article
ISSN: 0741-9058

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Article
Publication date: 6 September 2022

Adnan Muhammad Shah, Abdul Qayyum and KangYoon Lee

Meal ordering apps (MOAs) have transformed the customers' dining habits, particularly during mobility restrictions of the COVID-19 pandemic. Under the theoretical cover of the…

1487

Abstract

Purpose

Meal ordering apps (MOAs) have transformed the customers' dining habits, particularly during mobility restrictions of the COVID-19 pandemic. Under the theoretical cover of the extended stimulus–organism–response (SOR) model, this paper attempts to explore the critical antecedents and outcomes of customer MOA engagement which predict the continuous purchase intentions using these apps. A multigroup analysis is conducted to investigate the difference between the hypothesized relationships between the Chinese and Indonesian consumers.

Design/methodology/approach

A mixed-method approach, including a systematic literature review, an open-ended essay (qualitative) with 139 MOA users and an online survey (quantitative) with 1,207 MOA users in total, was used for hypotheses testing.

Findings

The structural equation model results revealed that customer MOA experience factors such as mobile online reviews (MR), food quality (FQ), restaurant reputation (RR), service quality and system quality (SyQ) are the absolute positive factors that influence customer MOA cognitive, affective and behavioral engagement, which in turn affect continuous purchase intentions. The multigroup analysis results reveal that Chinese customers prioritized MR and FQ for customer MOA engagement (cognitive, affective and behavioral). Comparatively, Indonesian customers placed most importance on RR and SyQ.

Originality/value

Considering a market-specific setting and based on the extended SOR framework, this study is one of the first to take a comprehensive look at the critical antecedents and outcome of multidimensional customer MOA engagement in the developing countries’ (China and Indonesia) online to offline meal delivery context. Further, this study investigates the customer continuous purchase intentions as an outcome of MOA engagement during the COVID-19 pandemic. The findings also reveal the differences in consumer behavior across the two developing but culturally diverse countries samples during the pandemic.

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Asia Pacific Journal of Marketing and Logistics, vol. 35 no. 6
Type: Research Article
ISSN: 1355-5855

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Article
Publication date: 11 April 2023

M. Kabir Hassan, Muhammed Tarık İslam, Zobayer Ahmed and Jahidul Islam Sarker

In recent years, Islamic banking (IB) has received a lot of scholarly interest, as seen by the substantial increase in publications on the subject worldwide. The increasing rate…

839

Abstract

Purpose

In recent years, Islamic banking (IB) has received a lot of scholarly interest, as seen by the substantial increase in publications on the subject worldwide. The increasing rate of publications on IB indicates that this subject has attracted a substantial amount of scholarly attention. It has also been a prioritized topic for many banking and financial scholars in Bangladesh. This paper aims to conduct a bibliometric analysis to assess the research on IB in Bangladesh.

Design/methodology/approach

The method used in this study is a bibliometric analysis of the sample literature collected in January 2022 from the SCOPUS database. The sample size of the study is 120 articles published between 1999 and 2021 which meet the specific selection criteria. To analyze the data, software such as Rstudio (Rshiny), Microsoft Excel and VOSviewer have been used. The analyses were performed in three broad categories: overall performance indicators, citation analysis and cross-dimensional keyword analysis, followed by a brief content analysis that identifies research streams.

Findings

This paper shows a notable increase in the number of publications between 2012 and 2021 with Alam M.K. being the highest contributor to this momentum publishing 12 articles. The findings also highlight the most contributing countries, organizations, publications, articles, sources and subjects. Out of 120 articles, this study has identified 14 research streams that have already been investigated by previous authors. The research streams include the growth of IB in Bangladesh; corporate social responsibility; Islamic human resource management; comparative study; customer satisfaction; development issues; efficiency of Islamic banks; green banking; Islami Bank Bangladesh Limited; IB industry; Islamic finance; Islamic microfinance; Shariah governance; and theoretical aspects of IB in Bangladesh. This study further identified future research agenda with specific research questions.

Research limitations/implications

This research is limited to journal articles published in English in Scopus-indexed publications. Further research could include various databases, such as the Web of Science, and increase studied units. While this study focused only on bibliometric analysis and research streams, future studies may center on the systematic review of articles published on specific topics.

Originality/value

Although IB is a rising sector in the financial system of Bangladesh, to the best of the authors’ knowledge, this is the first bibliometric analysis of IB in Bangladesh. The 14 research streams identified in this study also uniquely provide 10 future research agendas with 39 specific research questions.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 16 no. 5
Type: Research Article
ISSN: 1753-8394

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Available. Open Access. Open Access
Article
Publication date: 2 July 2024

Md Shamim Hossain, Md. Sobhan Ali, Chui Ching Ling and Chorng Yuan Fung

This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda.

9864

Abstract

Purpose

This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda.

Design/methodology/approach

This paper reviewed 423 articles published between 2010 and 2023 using a systematic literature review (SLR) approach.

Findings

The review classified the factors into three categories, namely individual taxpayers, corporate taxpayers and tax administration. Income level, tax penalty, tax morale, inefficient tax return system and tax assessment process are associated with the individual’s tax avoidance and tax evasion activities. Profitability, corporate governance and financial restrictions are key factors influencing corporate taxpayers’ involvement in tax avoidance and tax evasion. Factors related to tax administration include lack of social interaction, distrust of national officials, complexities of policies, politicisation of tax authority, lack of political stability, incompetent auditing, insufficient recording, lack of administrative cooperation, lack of accountability, insufficient counselling and compromising in tax prosecution cases.

Practical implications

This paper provides tax regulators with insights to improve regulations and lessen tax avoidance and tax evasion activities.

Originality/value

This paper is the first attempt to provide guidance for academics when examining tax avoidance and tax evasion in Bangladesh.

Details

Asian Journal of Accounting Research, vol. 9 no. 3
Type: Research Article
ISSN: 2459-9700

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Article
Publication date: 5 October 2021

Muhammad Sabbir Rahman, Md Afnan Hossain, Abdul Hannan Chowdhury and Mohammad Tayeenul Hoque

This study aims to investigate the impact of firms' information system management capabilities on competitive performance for achieving sustainable development goals (SDGs). It…

1199

Abstract

Purpose

This study aims to investigate the impact of firms' information system management capabilities on competitive performance for achieving sustainable development goals (SDGs). It also examines the moderating effects of multi-sensory stimuli capability on firms' competitive performance.

Design/methodology/approach

Drawing upon the resource base and dynamic capability view as the overarching theoretical framework, this research conducted an empirical study among manufacturing and services enterprise employees. This study applied multiple cross-sectional surveys for data collection. A total of 241 usable data were obtained and explained through structural equation modelling (SEM).

Findings

The statistical results explore that variables under their respective direct relationship are positively and significantly influence. Interestingly, firms information system management capability has a relatively large magnitude of positive and direct effects on the competitive performance of firms' that complement on achieving firms SDGs and coping with the COVID-19 pandemic. In addition, the multisensory stimulus capability of service firms positively moderates (amplifies) the relationship between marketing information system management capability and competitive performance.

Practical implications

The proposed research model provides insights into the utilisation of firms information system management capability to achieve competitive performance in their relevant industry. In addition, it deepens the understanding of the contingency effect of using multisensory stimulus capability of firms on competitive performance.

Originality/value

To the best of the authors' knowledge, drawing on the resource-based theory and dynamic capability theory, this study is the first to assess and examine the influence of firms information system management capability on the competitive performance of firms by considering the moderating variables (i.e. multisensory stimulus capability) in context to COVID-19 pandemic by considering the scope of SDGs.

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Article
Publication date: 16 March 2010

Abdus Samad and Lowell M. Glenn

The unity of Divine Law is reflected in monotheistic faiths having their origin with Prophet Abraham (pbuh), but later divided into three major religions: Judaism, Christianity…

2280

Abstract

Purpose

The unity of Divine Law is reflected in monotheistic faiths having their origin with Prophet Abraham (pbuh), but later divided into three major religions: Judaism, Christianity, and Islam. There is a unity of Divine practice in a variety of areas among these monotheistic faiths. One such area is Zakah, in Islamic tradition, and often characterized as “the poor due” in Christianity and Judaism. By whatever name, Zakah or “the poor due,” is an important Divine institution in all three monotheistic faiths. The purpose of this paper is to trace and examine the development of the Zakah institution and Zakah type coverage in those faiths.

Design/methodology/approach

First, the paper provides a brief description of the meaning and objectives of Zakah (the poor due) and the group of people who have been described as worthy to receive Zakah. Additional sections trace the development of Zakat (the poor due) in Islam, Judaism, and Christianity. Finally, some conclusions are presented for the consideration of the reader.

Findings

The administration and process for distribution of Zakah in contemporary Muslim states varies depending on the school of Islamic thought most prevalent in that society and the level of theocratic involvement of the government in those societies.

Originality/value

This paper usefully examines the development of the Zakah institution and Zakah type coverage in the three monotheistic faiths.

Details

International Journal of Social Economics, vol. 37 no. 4
Type: Research Article
ISSN: 0306-8293

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Article
Publication date: 31 January 2023

Shuvo Dip Datta, Md. Habibur Rahman Sobuz, Mohammad Nafe Assafi, Norsuzailina Mohamed Sutan, Md. Nazrul Islam, Maria Binte Mannan, Abu Sayed Mohammad Akid and Noor Md. Sadiqul Hasan

This paper aims to identify the critical project management success factors and analyze those factors to achieve a sustainable construction industry in Bangladesh.

790

Abstract

Purpose

This paper aims to identify the critical project management success factors and analyze those factors to achieve a sustainable construction industry in Bangladesh.

Design/methodology/approach

This study identified 41 major problematic factors from the related literature. In this research, a detailed questionnaire survey was conducted among the experts and stakeholders of the construction industry of Bangladesh. The survey was carried out on a Likert scale and ranked the critical factors using the relative importance index (RII). The 41 problematic factors were divided into five group factors and ranked by the RII index to prioritize the factors. Finally, stakeholders' opinions were analyzed with the critical assessed factors, which was a very effective technique to eliminate the risks and uncertain occurrences in the construction industry of Bangladesh.

Findings

The factors analysis revealed that cost overrun, traffic jam, low wedges, slow payment for completed works and financial issues of the owner were leading critical factors in construction projects. Moreover, the critical factors are divided into five-factor groups, namely, financial management, monitoring and feedback, competency management, communication and coordination management, and risk management, which exhibit 0.767, 0.720, 0.711, 0.710 and 0.658 RII values. After all, the stakeholders' opinion suggested that implementing modern tools and techniques can help to avoid the critical situation in the construction industry of Bangladesh.

Practical implications

The construction industry of Bangladesh is moving away from stable construction work day by day. Previously, the potential CSFs were discussed unstructured way. Hence, detecting early warning signals in a structured way has become necessary for the building firm's survival.

Originality/value

Though some scattered critical issues are discussed in different literature, the critical issues of the Bangladeshi construction industry were not investigated extensively. Therefore, this study finds out the potential critical issues of the construction industry of Bangladesh to accumulate such harmful construction issues in a single platform so that the construction industry can have an overview of them with the help of innovative technologies.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

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Article
Publication date: 14 June 2021

Firdaus Firdaus Halimi, Serge Gabarre, Samar Rahi, Jassim Ahmad Al-Gasawneh and Abdul Hafaz Ngah

The purpose of this paper is to extend the theory of planned behaviour (TPB) to identify the factors influencing Muslim customers’ intention to revisit non-halal certified…

2145

Abstract

Purpose

The purpose of this paper is to extend the theory of planned behaviour (TPB) to identify the factors influencing Muslim customers’ intention to revisit non-halal certified restaurants.

Design/methodology/approach

A purposive sampling method was applied. Self-administered survey questionnaires were distributed around shopping malls in Kuala Lumpur, Putrajaya, the Northern region and the East Coast of Malaysia. From 601 questionnaires collected, only 578 questionnaires were satisfactory. SMART-PLS 3.3.2. was used to analyse the data for this study using a structural equation modelling approach.

Findings

The findings confirmed that price fairness and food quality positively influenced attitude perceived behavioural control and food quality affecting the customers’ intention to revisit non-halal certified restaurants. Subjective norm was found to be an insignificant factor towards revisit intention. In addition, the attitude was found to mediate the relationship between price fairness and revisit intention and between food quality and revisit intention. Trust was highlighted as moderating the relationship between attitude and revisit intention.

Practical implications

The findings of this study will primarily benefit food premises, whether halal-certified or otherwise.

Originality/value

The study extends the TPB with food quality and price fairness to identify the factors of revisit intention for the non-halal certified restaurant among Muslim consumers in Malaysia. The study shows the mediating effects of attitude for the relationship between food quality and price fairness towards revisit intention. On top of that, the study also included the moderating effect of trust on the TPB. The findings also enrich the literature on the non-halal certified context.

Details

Journal of Islamic Marketing, vol. 13 no. 11
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 11 June 2024

Rindawati Maulina, Wawan Dhewanto and Taufik Faturohman

Exploring the current phenomenon of the cash waqf-linked sukuk (CWLS) program issuance that involves Islamic banks in Indonesia, this paper aims to investigate the key barriers…

418

Abstract

Purpose

Exploring the current phenomenon of the cash waqf-linked sukuk (CWLS) program issuance that involves Islamic banks in Indonesia, this paper aims to investigate the key barriers and intentional behaviors in realizing wealthy Muslims’ contribution to the program using the intermediary function of Islamic banks. Moreover, this study provides a conceptual framework to set effective marketing strategies to encourage wealthy Muslims to become cash waqf founders and sustain their contribution.

Design/methodology/approach

This qualitative study used a literature review and in-depth interviews to generate insights for developing a model of wealthy Muslims’ behavior toward cash waqf programs held by Islamic banks.

Findings

The study identified low trust, literacy and transparency as the biggest barriers to cash waqf contributions, but suggests that a greater role for Islamic banks, personal engagement and innovative product offerings can help to overcome these barriers. The study also identified three new behavioral dimensions that are important for understanding wealthy Muslims’ contributions to cash waqf: personal financial planning, accountability and political issues. Based on these findings, the study proposes 10 strategies for all stakeholders to pursue in the short and medium term to promote cash waqf contributions from wealthy Muslims.

Research limitations/implications

This study only involved respondents from three major cities in Indonesia: Jakarta, Bandung and Surabaya because these cities have a large number of wealthy Muslims. Future research can collect more samples from all major cities in Indonesia or other Muslim majority countries, and use other qualitative methodology such as phenomenological, ethnographic, grounded theory, case study or action research. The findings of this study can be the starting point for further research and the proposed conceptual framework requires empirical testing in the future.

Practical implications

The findings of this study can be a basis for policymakers and the Islamic financial industry in formulating marketing, education and socialization strategies for innovative cash waqf programs.

Social implications

The findings of this study will support the acceleration of cash waqf collection for cash waqf initiatives through Islamic banks. Moreover, with a better understanding of the factors impeding and motivating the most potential Muslim groups to contribute to the innovative cash waqf program, the ultimate goal of higher national socio-economic development becomes more attainable.

Originality/value

To the best of the authors’ knowledge, this study is the first to investigate wealthy Muslims’ behavioral factors for contributing to innovative cash waqf held by Islamic banks, from various stakeholder perspectives. It fills a research gap in the literature on innovative cash waqf and behavior.

Details

Journal of Islamic Marketing, vol. 15 no. 12
Type: Research Article
ISSN: 1759-0833

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