Mouad Sadallah, Hijattulah Abdul-Jabbar, Saeed Awadh Bin-Nashwan and Saliza Abdul Abdul Aziz
This research aims to explore the moderating role of alms tax (zakat) knowledge in the relationship between extrinsic and intrinsic motivations (i.e. political instability, trust…
Abstract
Purpose
This research aims to explore the moderating role of alms tax (zakat) knowledge in the relationship between extrinsic and intrinsic motivations (i.e. political instability, trust in institutions and service quality) and zakat compliance among businessmen in a Muslim developing country.
Design/methodology/approach
A final sample of 315 Algerian entrepreneurs randomly collected through a self-administered survey was analysed. Drawing on the social cognitive theory, estimation and analysis were done using structural equation modelling (Smart PLS).
Findings
The results indicate that all the hypothesised direct relationships are supported. Particularly, the knowledge-moderated interaction of political instability’s effect on entrepreneurs’ zakat compliance intention was significant, while its interactions with service quality and trust were not.
Practical implications
Findings that emerged from this study may serve as a reminder to zakat agencies and policymakers that varying degrees of knowledge about zakat can have a significant impact on shaping intentions to comply with zakat rules, particularly in an unstable political environment. Additionally, this work sheds light on the critical role of service quality delivered by zakat institutions and businessmen’s trust in such entities in shaping their zakat compliance intentions. Finally, it demonstrates how critical it is to strengthen the business sector’s social responsibility to support the zakat’s noble socioeconomic objectives.
Originality/value
This present work augments the scanty literature on zakat compliance because it validates a research model drawing on social cognitive perspectives. Additionally, the model blends the moderating role of knowledge into social cognitive perspectives of zakat compliance among businessmen.
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Mouad Sadallah, Hijattulah Abdul-Jabbar and Saliza Abdul Aziz
This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived…
Abstract
Purpose
This paper aims to explore the perception of business owners’ on zakat compliance by examining the influence of intention to pay zakat, attitude, subjective norm, perceived behavioural controls and past behaviour.
Design/methodology/approach
A total of 575 self-administered questionnaires were distributed to active business owners in Algeria. The data were analysed using variance-based structural modelling (PLS-SEM) to examine the hypothesised relationships.
Findings
The results revealed that the relationships between attitude, subjective norm and perceived behavioural controls were positive and significant with the intention to comply with zakat, which significantly influences the compliance behaviour of zakat.
Research limitations/implications
In a country like Algeria with a high poverty rate, the current findings would benefit authorities in understanding zakat compliance and assist zakat administration in formulating and implementing strategies to promote compliance.
Originality/value
The present research extends the existing zakat knowledge from behavioural perspectives by using the extended theory of planned behaviour. In addition, it considers the mediating role of intention demonstrated in the zakat compliance setting.
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Mouad Sadallah, Saeed Awadh Bin-Nashwan and Abderrahim Benlahcene
The escalating integration of AI tools like ChatGPT within academia poses a critical challenge regarding their impact on faculty members’ and researchers’ academic performance…
Abstract
Purpose
The escalating integration of AI tools like ChatGPT within academia poses a critical challenge regarding their impact on faculty members’ and researchers’ academic performance levels. This paper aims to delve into academic performance within the context of the ChatGPT era by exploring the influence of several pivotal predictors, such as academic integrity, academic competence, personal best goals and perceived stress, as well as the moderating effect of ChatGPT adoption on academic performance.
Design/methodology/approach
This study uses a quantitative method to investigate the impact of essential variables on academic integrity, academic competence, perceived stress and personal best goals by analysing 402 responses gathered from ResearchGate and Academia.edu sites.
Findings
While affirming the established direct positive relationship between academic integrity and performance since adopting AI tools, this research revealed a significant moderating role of ChatGPT adoption on this relationship. Additionally, the authors shed light on the positive relationship between academic competence and performance in the ChatGPT era and the ChatGPT adoption-moderated interaction of competence and performance. Surprisingly, a negative association emerges between personal best goals and academic performance within ChatGPT-assisted environments. Notably, the study underscores a significant relationship between heightened performance through ChatGPT and increased perceived stress among academicians.
Practical implications
The research advocates formulating clear ethical guidelines, robust support mechanisms and stress-management interventions to maintain academic integrity, enhance competence and prioritise academic professionals’ well-being in navigating the integration of AI tools in modern academia.
Originality/value
This research stands out for its timeliness and the apparent gaps in current literature. There is notably little research on the use of ChatGPT in academic settings, making this investigation among the first to delve into how faculty and researchers in education use OpenAI.
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Mouad Sadallah and Hijattulah Abdul-Jabbar
This research aims to investigate the influence of political instability, trust and knowledge on the zakat compliance behaviour of Algerian business owners. Based on the lenses of…
Abstract
Purpose
This research aims to investigate the influence of political instability, trust and knowledge on the zakat compliance behaviour of Algerian business owners. Based on the lenses of the ethical theory mainly and by reference to Zakat Core Principles (that originally inspired from the Basel Core Principles), the paper aims to provide an understanding of how these factors affect zakat compliance in the Algerian context from an ethical perspective.
Design/methodology/approach
A cross-sectional research design was applied. Using self-administered questionnaires, a total of 575 business owners in Algeria participated in this study. The hypothesised model was tested by using the partial least squares structural equation model.
Findings
The study results support that the ethical approach can explain zakat compliance among Algerian business owners. Specifically, the results revealed that political instability, zakat knowledge and trust significantly influence zakat compliance.
Practical implications
The results offer meaningful insights for the zakat institutions in Muslim societies to enable them to formulate zakat collection policies, assess the level of societal trust in the zakat authority, evaluate the influence of political instability on Muslim entrepreneurs’ zakat compliance and strengthen the entrepreneurs’ zakat knowledge on the exigency of paying zakat to the authority.
Originality/value
This study breaks new ground by exploring the effects of political instability, zakat knowledge and trust on zakat payers’ compliance ethical decisions in developing countries such as Algeria. More significantly, this research contributes to the existing literature of the ethical theory specifically by investigating the effect of political instability on zakat compliance among Algerian business owners.