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Article
Publication date: 5 October 2021

Md Sahabuddin, Qingmei Tan, Arslan Ayub, Tehreem Fatima, Mustafa Ishaq and Ali Junaid Khan

Extant research has shown that workplace ostracism (WO) elicits counterproductive work behaviors, such as employee silence (ES), culminating in reduced job performance. However…

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Abstract

Purpose

Extant research has shown that workplace ostracism (WO) elicits counterproductive work behaviors, such as employee silence (ES), culminating in reduced job performance. However, lesser is known about the factors that buffer against this underlying linkage. With an emphasis on conservation of resource (COR) theory and social identity theory, this study investigates the hitherto unexplored moderating roles of moral identification (MI) and organizational identification (OI) in the relationship between WO and ES.

Design/methodology/approach

The study employed a time-lagged design to collect multi-source data from 250 employees working in the service sector organizations in Pakistan. Data are analyzed in SMARTPLS (v 3.3.3) to assess the measurement model and the structural model.

Findings

Results reveal that WO is positively correlated with ES and negatively correlated with job performance. At the same time, ES mediates the negative relationship between WO and job performance. In addition, MI and OI buffer against the positive connection between WO and ES. The positive association between WO and ES is less pronounced at high levels of MI and OI and vice versa.

Practical implications

The findings indicate that there is potential value in developing MI and OI, for which several interventions are discussed.

Originality/value

This study is one of the few efforts to outstretch the boundary conditions of ES. Moreover, this is the first study to investigate the role of identity-based perspective in the relationship between WO and ES.

Details

Kybernetes, vol. 52 no. 1
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 12 July 2021

Md. Kausar Alam, Md. Mizanur Rahman, Fakir Tajul Islam, Babatunji Samuel Adedeji, Md. Abdul Mannan and Mohammad Sahabuddin

The purpose of this study is to explore the practices of Shariah governance (SG) systems in terms of their guidelines, current operational procedures, internbal policies and…

432

Abstract

Purpose

The purpose of this study is to explore the practices of Shariah governance (SG) systems in terms of their guidelines, current operational procedures, internbal policies and structures and regulatory framework of Islamic banks in Bangladesh from the viewpoints of Shariah, Tawhidic approach/ontological approach and Shuratic process of Islamic corporate governance and institutional theory.

Design/methodology/approach

A semi-structured interview tactic has been applied to attain the objective. Overall, data has been collected from the regulators, Shariah supervisory board members, Shariah department executives and experts from the central bank and Islamic banks of Bangladesh.

Findings

The study finds that Islamic banks do not follow complete Shariah principles in all aspects of SG nor violate them fully in their overall functions due to less accountability, which contradicts the concept of the Tawhidi epistemological process of Islamic corporate governance. Islamic banks announce that they are following Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) guidelines, but in practice, they do not follow the instructions accurately because all of the standards and policies of AAOIFI and the Islamic Financial Services Board are not applicable in Bangladesh due to its cultural, legal and regulatory structures. It is found that Islamic banks in Bangladesh have a lower practice of maqasid as-Shariah and Tawhidic approach and Shuratic process.

Research limitations/implications

The study significantly contributed to the central bank of Bangladesh and Islamic banks by exploring the SG systems for their further enhancement. The research provides some suggestions for improving existing SG systems and enhancing more application of SG guidelines and Shariah principles in the overall operations of the Islamic banks in Bangladesh.

Originality/value

This research extends the literature regarding the Islamic banks’ SG practices in Bangladesh. The study also contributes to Shariah, Tawhidic approach/ontological approach and Shuratic process of Islamic corporate governance and institutional theory by exploring the Islamic banks’ existing SG practices in Bangladesh.

Details

Pacific Accounting Review, vol. 33 no. 4
Type: Research Article
ISSN: 0114-0582

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Article
Publication date: 13 February 2024

Md. Nazmus Sakib, Mahmuda Akter, Mohammad Sahabuddin and Mochammad Fahlevi

This study aims to identify the factors influencing cashless transactions toward digital payment systems using the extended UTAUT model in developing countries. This model was…

365

Abstract

Purpose

This study aims to identify the factors influencing cashless transactions toward digital payment systems using the extended UTAUT model in developing countries. This model was extended with perceived usefulness, perceived ease of use, facilitating conditions, perceived security/trust and social influence for assessing consumer behavior toward cashless transactions.

Design/methodology/approach

Using structural equation modeling (SEM), this study conducted a cross-sectional survey to collect data, providing a snapshot of the relationship between exogenous and endogenous variables.

Findings

The results of the study indicate that perceived usefulness, facilitating conditions, perceived trust/security and social influence have a significant influence on consumer intentions toward cashless transactions. Oppositely, leaving the perceived ease of use has no significant influence on consumer intentions toward the usage of cashless transactions.

Originality/value

The contribution of this study is to extend the UTAUT model for adopting cashless transactions in developing countries that will help government agencies, service providers and financial institutions design effective strategies in the future.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Available. Open Access. Open Access
Article
Publication date: 28 June 2022

Md. Kausar Alam, Mohammad Shofiqul Islam, Fakir Tajul Islam, Mosab I. Tabash, Mohammad Sahabuddin and Muhammad Alauddin

The study aims to investigate the reasons behind the growing diverse practices of Shariah governance (SG) among Islamic banks in Bangladesh.

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Abstract

Purpose

The study aims to investigate the reasons behind the growing diverse practices of Shariah governance (SG) among Islamic banks in Bangladesh.

Design/methodology/approach

Data has been collected through a semi-structured interview process from the concerned authorities (Shariah supervisory board members, Shariah department officers, central bank executives and banking professional experts) related to SG and Islamic banks in Bangladesh. The data has been analyzed by NVivo software.

Findings

The results of the study show that SG mechanisms are different due to the lack of unique comprehensive SG guidelines and the absence of a Centralized Shariah Supervisory Board (CSSB) under the Central Bank. The self-developed practices, the diversified opinions and viewpoints of the Board of Directors (BOD), banks' policies, business motivations and profit intention are also responsible for diversified SG practices. The diverse understandings and explanations of Shariah, Madhab (school of thought) and rulings are also responsible for the different practices of SG in Bangladesh.

Research limitations/implications

The study has unique implications for the regulatory authorities and Islamic banks in Bangladesh. The study explored the diverse reasons for numerous applications of SG guidelines which will be beneficial for the central bank and regulators to resolve the issues by outlying unique SG guidelines.

Originality/value

This study outlines the reasons for dissimilar practices of SG by the Islamic banks in Bangladesh, which will be beneficial for Islamic banks and the central bank of Bangladesh.

Details

Asian Journal of Accounting Research, vol. 7 no. 3
Type: Research Article
ISSN: 2443-4175

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Article
Publication date: 3 March 2025

Agus Widarjono, Md. Mahmudul Alam, Abdur Rafik, Akhsyim Afandi and Sahabudin Sidiq

This study aims to investigate the relationship between competition and bank risk-taking in Indonesian Islamic banking using linear and non-linear approaches.

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Abstract

Purpose

This study aims to investigate the relationship between competition and bank risk-taking in Indonesian Islamic banking using linear and non-linear approaches.

Design/methodology/approach

The dynamic panel regression using a two-step system generalized method of moments (GMM) is used to investigate the impact of competition on Z-score and financing loss provision (FLP) as proxies of bank stability and financing risk, respectively. This study uses all Indonesian Islamic banks (IB) from 2015–2020 using quarterly data.

Findings

The competition positively affects the Z-score and negatively influences the FLP. Furthermore, higher concentration is positively linked to the Z-score but is negatively related to the FLP. This study also incorporates a quadratic term of the competition to examine the competition-stability nexus. The findings indicate that the squared competition is negative for the Z-score and positive for the FLP. In general, this study confirms the competition-stability view.

Research limitations/implications

Some policy implications can be drawn from this study. Indonesia needs more players, and they are large IB in the form of full-fledged IB. This research uses all IB in Indonesia, but these results reflect conditions in one country with its own business and political environments. Of course, the findings cannot be generalized for all IB worldwide using cross-country data.

Originality/value

To the best of the authors’ knowledge, this is the first study that examines the non-linear relationship between competition and stability using the adjusted Lerner index in IB.

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

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Book part
Publication date: 7 November 2022

Md. Nekmahmud, Mohammad Fazle Rabbi and Azizul Hassan

Travel ban, restriction and health hazards are the results of disruptive shocks in the tourism industry leading to a significant negative impact on the tourism business. We…

Abstract

Travel ban, restriction and health hazards are the results of disruptive shocks in the tourism industry leading to a significant negative impact on the tourism business. We investigated the COVID-19 induced different restrictions effects in Bangladesh through the synthesis of the literature evidence. Our study found the tourism industry is one of the hardest-hit service industries worldwide during the pandemic. The main purpose of this chapter is to discuss the impact of COVID-19 on the tourism and hospitality industry in Bangladesh. New post-epidemic potentials for sustainable tourism growth are outlined. The consequences of COVID-19 in global sustainable tourism are discussed using a qualitative technique based on emergent literature, the most recent tourism reports and content analysis in this chapter. This book chapter complements the literature inventory on COVID-19 by estimating and tracking the world economy's major effects, the impact on sustainable travel and tourism, the effects on nature wildlife tourism and (new) openings for further sustainable tourism. Finally, it analyses the nature and scope of COVID-19's effects on tourism, recovery and resolution in the post-pandemic tourism industry, as well as the suggestions for future growth of sustainable tourism.

Details

The Emerald Handbook of Destination Recovery in Tourism and Hospitality
Type: Book
ISBN: 978-1-80262-073-3

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Article
Publication date: 3 November 2023

Balakrishna Ballekura and Lavanya Vilvanathan

The purpose of the study is to investigate the relationship between workplace incivility (WIN) and ineffectual employee silence (IES) through rationalized knowledge-hiding (RKH…

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Abstract

Purpose

The purpose of the study is to investigate the relationship between workplace incivility (WIN) and ineffectual employee silence (IES) through rationalized knowledge-hiding (RKH) and regulation of emotion, drawing on the conservation of resources (COR) and social exchange theory (SET).

Design/methodology/approach

The study employed a cross-sectional design and used the partial least squares (PLS)-structural equational modeling (SEM) algorithm to test the reliability, validity of the measurement and hypotheses using a sample of 252 information technology (IT) professionals.

Findings

The results demonstrate that experienced WIN and RKH behavior significantly exacerbate IES. On the other side, the regulation of emotion decreases the negative influence of WIN and aids in the reduction of IES.

Practical implications

The study suggests that organizations should take appropriate measures to alleviate WIN, which might prevent concealing information/knowledge, IES and encourage employees to practice regulation of emotion.

Originality/value

The study significantly contributes to the relationship between uncivil behavior and ES and expands the knowledge on the mediating roles of RKH and regulation of emotion.

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Article
Publication date: 8 November 2024

Md Mahmudul Hasan, Md Moznuzzaman, Akash Shaha and Imran Khan

Previous studies emphasized the substantial energy-saving potential of light emitting diode (LED) lighting systems, especially in the clothing industry. However, the specific…

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Abstract

Purpose

Previous studies emphasized the substantial energy-saving potential of light emitting diode (LED) lighting systems, especially in the clothing industry. However, the specific quantification of energy conservation potential in industrial factories, particularly in Bangladesh’s readymade garment (RMG) sector, remains unexplored. The purpose of this study is to investigate the potential energy savings and efficiency improvements of lighting systems in Bangladesh’s RMG sector using LED technology.

Design/methodology/approach

Understanding and optimizing energy consumption is crucial in the RMG sector because this sector contributes significantly to the country’s export earnings. For this, an RMG factory was surveyed and possible lighting system retrofitting was estimated and compared.

Findings

The adoption of energy-efficient lighting options, particularly LED, could decrease the current lighting energy usage from 15% to 7.5% in Bangladesh. First, this study reveals, that the reduction of annual energy consumption was determined to be 18,220 kWh due to the retrofitting of the lighting system with LED tube. Second, it conducts real-time measurements to assess the suitability of in-building lighting systems, providing insights into the current scenario. Lastly, it evaluates the economic and environmental benefits of the proposed lighting system in the RMG industries. Due to the retrofitting of the lighting system, the reduction of equivalent CO2 gas emissions was found to be 119.896 tCO2.

Originality/value

For the first time, this study explored the potential for enhancing energy-efficient lighting system design through retrofitting in the RMG industry, with a focus on Bangladesh. By addressing these aspects, this study aims to contribute to the advancement of energy efficiency and conservation efforts in the RMG sector, ultimately fostering sustainable industrial development in Bangladesh and beyond.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

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Article
Publication date: 9 January 2024

Love Kumar and Rajiv Kumar Sharma

In the context of promoting sustainable development in SMEs, the present study aims to investigate the relationship among solution dimensions based on the Industry 4.0 (I4.0…

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Abstract

Purpose

In the context of promoting sustainable development in SMEs, the present study aims to investigate the relationship among solution dimensions based on the Industry 4.0 (I4.0) concept.

Design/methodology/approach

The study employs a comprehensive methodology that includes a systematic literature review, workshop, grounded theory and interpretive structural modeling. Various dimensions concerning I4.0 sustainability are tested and evaluated using a questionnaire design followed by hypothesis formulation. Further, grounded theory is used to extract the key solution dimensions that capture the essence of I4.0 implementation in SMEs. Finally, the solution dimensions for I4.0 sustainability are modeled using the ISM approach to understand the structural interdependencies among them, and Matrice d'Impacts Croisés Multiplication Applied to a Classification (MICMAC) analysis is done to understand the driving and dependence power among these dimensions.

Findings

The study identified 14 solution dimensions for the implementation of I4.0 in SMEs for sustainable development. Out of the 14 solution dimensions, human resource training programs (D4) appear at level 11, followed by top management commitment (D1), strategic collaborations (D3) and coordination among key stakeholders (D5) at level 2 in the hierarchical interpretive structural modeling (ISM) model. Also, these dimensions have an effect size of more than 0.50 which indicates a substantial correlation between the sustainability dimensions and Industry 4.0 implementation in SMEs.

Originality/value

The study contributes to the overall goal of fostering sustainability within the SME sector, which can pave the way for various stakeholders for the successful implementation of I4.0 sustainable solution dimensions.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

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Article
Publication date: 29 November 2023

Md Karim Rabiul, Md Mahmudul Alam and Rashed Al Karim

Using conservation of resources (CoR) theory, this study investigates the role of emotional energy as a mediating mechanism in the relationship between workplace ostracism and…

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Abstract

Purpose

Using conservation of resources (CoR) theory, this study investigates the role of emotional energy as a mediating mechanism in the relationship between workplace ostracism and employees' service-oriented behaviour, as well as the moderating result of workload on the relationship between emotional energy and service-oriented behaviour.

Design/methodology/approach

The opinions of 554 customer-contact employees working in Bangladesh are collected via convenience sampling. Partial least squares structural equation modelling is performed to test the model.

Findings

Workplace ostracism and emotional energy are negatively related. Emotional energy is positively associated with service-oriented behaviour and mediates the link between ostracism and service-oriented behaviour. Workload significantly and negatively moderates the association between emotional energy and service-oriented behaviour.

Practical implications

Hoteliers need to improve employees' emotional energy, distribute workload appropriately and fairly and implement effective strategies to minimise workplace ostracism.

Originality/value

The findings contribute to the CoR theory by explaining the mediating role of emotional energy and moderating role of workload in the Bangladeshi hospitality industry.

Details

Management Decision, vol. 62 no. 4
Type: Research Article
ISSN: 0025-1747

Keywords

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