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Book part
Publication date: 19 September 2015

Jonas Yunus Atlas

In non-Muslim parts of the World, the majority of people increasingly link Islam with violence and terrorism. Nevertheless, salam (peace) is a core concept of Islamic…

Abstract

In non-Muslim parts of the World, the majority of people increasingly link Islam with violence and terrorism. Nevertheless, salam (peace) is a core concept of Islamic spirituality. This chapter therefore tries to find the gaps in our understanding of the relation between Islam and Peace and tries to explain why the contemporary view of Islam as an inherently violent religion should be corrected. Starting from linguistic, theological and historical analysis, the intimate link between Islam and ‘salam’ is described. This is followed by an analysis of contemporary sectarian conflicts and their relationship with the present day geo-politics.

The chapter advances the idea that the ‘monotheism’ is not the driving force behind many of the contemporary conflicts in which Muslims are involved but that the main culprit is a sort of ‘moneytheism’ prevalent both in the East and the West. The chapter concludes with a reflection on the prophet’s original concept of monotheism and its view of God as ‘Ar-Rahman’ in order to propose a way out of our contemporary global cultural tensions and conflicts.

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Business, Ethics and Peace
Type: Book
ISBN: 978-1-78441-878-6

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Book part
Publication date: 19 November 2018

Glenn Hardaker and Aishah Ahmad Sabki

Abstract

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Pedagogy in Islamic Education
Type: Book
ISBN: 978-1-78754-532-8

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Article
Publication date: 15 February 2011

Stuart Hannabuss

189

Abstract

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Reference Reviews, vol. 25 no. 2
Type: Research Article
ISSN: 0950-4125

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Book part
Publication date: 15 February 2008

William W. Cooper and Piyu Yue

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Challenges of the Muslim World
Type: Book
ISBN: 978-0-444-53243-5

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Article
Publication date: 12 August 2020

Nurul Indarti, Andy Susilo Lukito-Budi and Azmi Muhammad Islam

This study aims to explore existing study trends in the halal supply chain (HSC) field as an extension of supply chain studies. Upon examining multiple journal ranks and citation…

1275

Abstract

Purpose

This study aims to explore existing study trends in the halal supply chain (HSC) field as an extension of supply chain studies. Upon examining multiple journal ranks and citation profiles, these trends cover research themes, methodologies, settings (country and data analysis level) and their interactions.

Design/methodology/approach

The study followed a systematic, mixed-method review to pinpoint the HSC research themes. The Publish or Perish software, with specific criteria, was used to retrieve and filter 87 HSC articles from 2009 to 2019 from the Google Scholar database. Then, an input–process–output framework was used to classify and discuss potential future research.

Findings

This study concludes that HSC research is still in early development. Five themes consisting of 24 different topics were found: the engagement process, quality control assurance, critical success factors, the production and distribution process and HSC operations support. Most of the HSC studies followed conceptual and qualitative interview methods, with special reference to Muslim-majority countries and organization-level analysis. Within one decade, the number of HSC publications grew significantly, though their presentation is mainly in unindexed journals and their citation rate is low. This study thus proposes three main future HSC research points: HSC consequences, processes and antecedents.

Practical implications

Possible practical implications can be expected from the authors’ proposed empirical studies as guidelines to formulate and promote HSC implementation.

Originality/value

No comprehensive HSC research review exists in the literature. This study intends to fill this void by charting cumulative knowledge and proposing a roadmap for future research endeavors.

Details

Journal of Islamic Marketing, vol. 12 no. 9
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 8 January 2025

Muhammad Umar Islam, Baharom Abdul Hamid and Muhammad Naeem Shahid

This study aims to investigate whether banks’ environmental, social and governance (ESG) activities impact their profitability and stability. The authors also explore whether…

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Abstract

Purpose

This study aims to investigate whether banks’ environmental, social and governance (ESG) activities impact their profitability and stability. The authors also explore whether banking industry competition and the country’s regulatory quality moderate the impact of banks’ ESG on their profitability and stability.

Design/methodology/approach

The sample includes data from 46 banks in 11 Organization of Islamic Countries (OIC) from 2010 to 2020. The authors have used the generalized method of moments (GMM) as the primary estimation model, with robustness tests to validate research findings.

Findings

The results show that neither ESG nor its components impact bank profitability. Instead, ESG and its social component decrease bank stability. The findings neither support the stakeholder theory nor the risk-management view, which proposes that ESG activities improve financial performance and reduce unnecessary risks. However, an increase in market power (reduced competition) frees resources for banks, such that they focus more on ESG activities, which improves profitability, albeit at reduced stability levels. This finding supports the competition-related differentiation hypothesis. Finally, a country’s regulatory quality change does not influence bank ESG to impact its profitability or stability. This finding does not support the institutions-ESG proposition.

Research limitations/implications

This study has several limitations. First, constrained by data availability, the authors could not examine Islamic banks in OIC countries. Examining the ESG outcomes in Islamic banks would be interesting based on Islamic ethics and corporate social responsibility perspectives. The data set could also be more recent so that the differential impact of COVID-19 on bank ESG and financial performance could be estimated. The coverage of OIC countries was limited in our sample; this could be improved in future research.

Practical implications

Banks should evaluate the focus and scope of their ESG activities, communicate their long-term strategic benefits with stakeholders and align ESG with their strategy and business model to offer innovative ESG-based products. They should also recalibrate ESG in their risk management framework to catalyse stability and stakeholders’ trust. Policymakers should control the level of competition so banks can foster ESG without sacrificing financial performance. Also, banks should be given regulatory incentives so ESG becomes integral to bank growth, direction and stability.

Social implications

ESG should be part of banks’ strategy and business model, to maximize its benefits for stakeholders, while maintaining competition and providing regulatory incentives.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the influence of bank ESG activities on their profitability and stability in OIC countries. The authors also extend the theoretical literature by connecting competition and regulatory quality to ESG-led financial performance.

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International Journal of Islamic and Middle Eastern Finance and Management, vol. 18 no. 2
Type: Research Article
ISSN: 1753-8394

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Article
Publication date: 26 August 2021

Nglaa Ahmad, Shamima Haque and Muhammad Azizul Islam

This article aims to examine how non-governmental organisations (NGOs)' narratives portray the vulnerability of workers in global clothing supply chains during the COVID-19 crisis.

1380

Abstract

Purpose

This article aims to examine how non-governmental organisations (NGOs)' narratives portray the vulnerability of workers in global clothing supply chains during the COVID-19 crisis.

Design/methodology/approach

The research analyses the rhetoric in global clothing retailers' and NGOs' counter-rhetoric during the first seven months of 2020.

Findings

During this period, retailers employed rhetorical strategies to legitimise irresponsible actions (corporate hegemony prevailed), while NGOs embraced forms of counter-rhetoric trying to delegitimise the retailers' logic, stressing the role of neoliberalism in worsening the situation.

Originality/value

The authors contribute to the literature by providing new insight into the consequences of COVID-19 for retailers' neoliberal practices and the livelihood of workers in global supply chains. Findings of this study extend authors’ knowledge about retailers' COVID-19 measures: These have contributed to the plights of workers working for their supply factories in the global South.

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Accounting, Auditing & Accountability Journal, vol. 35 no. 1
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 27 October 2023

Muhammad Saiful Islam, Madhav Nepal and Martin Skitmore

Power plant projects are very complex and encounter serious cost overruns worldwide. Their cost overrun risks are not independent but interrelated in many cases, having structural…

191

Abstract

Purpose

Power plant projects are very complex and encounter serious cost overruns worldwide. Their cost overrun risks are not independent but interrelated in many cases, having structural relationships among each other. The purpose of this study is, therefore, to establish the complex structural relationships of risks involved.

Design/methodology/approach

In total, 76 published articles from the previous literature are reviewed using the content analysis method. Three risk networks in different phases of power plant projects are depicted based on literature review and case studies. The possible methods of solving these risk networks are also discussed.

Findings

The study finds critical cost overrun risks and develops risk networks for the procurement, civil and mechanical works of power plant projects. It identifies potential models to assess cost overrun risks based on the developed risk networks. The literature review also revealed some research gaps in the cost overrun risk management of power plants and similar infrastructure projects.

Practical implications

This study will assist project risk managers to understand the potential risks and their relationships to prevent and mitigate cost overruns for future power plant projects. It will also facilitate decision-makers developing a risk management framework and controlling projects’ cost overruns.

Originality/value

The study presents conceptual risk networks in different phases of power plant projects for comprehending the root causes of cost overruns. A comparative discussion of the relevant models available in the literature is presented, where their potential applications, limitations and further improvement areas are discussed to solve the developed risk networks for modeling cost overrun risks.

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Construction Innovation , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-4175

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Article
Publication date: 1 June 2021

Muhammad Azizul Islam, Shamima Haque, Sharon Henderson, Michael John Jones and Homaira Semeen

This study aims to investigate whether United Kingdom (UK)-based companies have changed their voluntary disclosures on curbing the bribery of foreign officials in response to the…

1346

Abstract

Purpose

This study aims to investigate whether United Kingdom (UK)-based companies have changed their voluntary disclosures on curbing the bribery of foreign officials in response to the UK Bribery Act 2010, and if so whether and how such disclosure changes substantively reflected allegations of bribery of foreign officials by news media.

Design/methodology/approach

By using the notions of institutional pressure and decoupling and applying content and thematic analysis, the authors examined, in particular, disclosures on curbing bribery by the largest 100 companies listed on the London Stock Exchange in periods before and after the Bribery Act (2007–2012). News media reports covering incidents of bribery of foreign officials and related corporate disclosures before and after the Act were thoroughly examined to problematise corporate anti-bribery disclosure practices.

Findings

The study finds a significant change in disclosure on curbing bribery before and after the enactment of the UK Bribery Act, consistent with the notion of institutional coercive pressure. However, decoupling is also found: organisations' disclosures did not substantively reflect incidents of bribing foreign public officials, mostly from underprivileged developing nations.

Research limitations/implications

This study acknowledges a limitation stemming from using media reports that focus on bribery incidents in identifying actual cases or incidents of bribery. As some of the incidents identified from news media reports appeared to be allegations, not convictions for bribery, companies could have defensible reasons for not disclosing some aspects of them.

Practical implications

Regulators should think why new or more regulations without substantive requirement are not helpful to curb corporate decoupling and injustice. The regulators should address the crisis that multinational companies (MNCs) being suppliers of bribery are much more harmful for the underprivileged communities in developing nations. Accordingly, this paper provides practical insights into how stakeholders ought to critically interpret MNCs' accounts of their involvement in bribery.

Originality/value

This study contributes to the accounting literature by problematising MNCs' operations in underprivileged countries. The findings suggest that not only public officials in developing countries as creators of bribery but also Western-based MNCs as the suppliers of bribery contribute to perpetuating unethical practices and injustices to the underprivileged communities in developing countries. This research is imperative as this is one of the first known studies that provides evidence of the actions including disclosure-related actions companies have taken in response to the UK Bribery Act.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 8
Type: Research Article
ISSN: 0951-3574

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Article
Publication date: 10 June 2021

Ameeta Jain, Muhammad Azizul Islam, Monica Keneley and Monika Kansal

This study aims to investigate the adoption and diffusion of Global Reporting Initiative (GRI)-based sustainability reporting practices within the global financial services sector.

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Abstract

Purpose

This study aims to investigate the adoption and diffusion of Global Reporting Initiative (GRI)-based sustainability reporting practices within the global financial services sector.

Design/methodology/approach

The approach draws on the sociological construct of social contagion theory (SCT) to explain the drivers of diffusion of GRI-based sustainability reporting. Based on a longitudinal study of GRI adoption over a period from 2000 to 2016, thematic content analysis of sustainability reports and media articles was used to refine information gathered that related to nature and spread of GRI-based sustainability practices within the global financial services sector.

Findings

This study finds that the early adopters of GRI-based sustainability reporting and the accompanying media attention influenced the institutional diffusion of GRI-based reporting in the financial services sector. This growth was isomorphic as companies copied best practice models to reduce uncertainty and maintain legitimacy.

Originality/value

This paper focuses on the institutional diffusion of sustainability reporting practices within the global financial sector. It explores the notion of social contagion as an institutional dynamic to understand the drivers for the adoption and diffusion of GRI-based sustainability reporting across national borders. In doing so, the study contributes to the accounting literature on diffusion of innovations in reporting practice, but also, more generally, to the field of diffusion of new ideas in organisations using the unique approach of SCT.

Details

Meditari Accountancy Research, vol. 30 no. 5
Type: Research Article
ISSN: 2049-372X

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