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Article
Publication date: 13 September 2021

Saidatul Nurul Hidayah Jannatun Naim Nor Ahmad, Azlan Amran and A.K. Siti-Nabiha

This paper aims to explore how a Malaysian palm oil company responded to the pressure for change towards sustainability in their sustainability reporting of negative incidents and…

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Abstract

Purpose

This paper aims to explore how a Malaysian palm oil company responded to the pressure for change towards sustainability in their sustainability reporting of negative incidents and in actual sustainability practices.

Design/methodology/approach

The study used qualitative methodology through an interpretive case study of a palm company. The study gathered primary and secondary data via semi-structured interviews with key organisational members and non-governmental organisations (NGOs), informal conversations, focus groups, document/annual report content analyses and observations. Symbolic and substantive management was used as the theoretical lens to explain the findings.

Findings

After experiencing a series of negative events regarding their social and environmental performance, the case company responded by using selective disclosure and a symbolic/legitimising strategy to address the majority of recurring negative events. In actual practice, the company changed structurally but policy-implementation gaps remain despite these changes. Strategically, the company changed in terms of its expansion policy but remained unchanged in traceability issues. The increased awareness of sustainability in the company’s culture appeared to suffer in favour of profit and cost/efficiency considerations that remain prominent. Both substantive and symbolic changes were found in both reports and practice but were more inclined to be symbolic.

Practical implications

The study provides guidelines for companies changing towards sustainability in both practice and reporting, in their effort to contribute to sustainable development goals.

Originality/value

The study provides evidence of symbolic and substantive changes as complementing activities instead of a dichotomy, which was mostly assumed in previous literature and suggests companies adopt a combination of these depending on the severity of sustainability-related issues, level of scrutiny and cost/efficiency considerations.

Details

Qualitative Research in Accounting & Management, vol. 19 no. 4
Type: Research Article
ISSN: 1176-6093

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Article
Publication date: 7 May 2019

Dalila Daud

Waqf has the quality of perpetuity so waqf properties cannot be sold, bought or given as a gift to others. Therefore, it is necessary to make sure that the property is fully used…

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Abstract

Purpose

Waqf has the quality of perpetuity so waqf properties cannot be sold, bought or given as a gift to others. Therefore, it is necessary to make sure that the property is fully used and properly managed by the Malaysian Islamic councils. To properly manage these properties, it is essential for the councils to have a proper reporting. Unfortunatley, this is not the case in the present situation for waqf. It was found that there is a lack of reporting on waqf matters. The purpose of this paper is to explore how the Islamic governance can contribute to the sufficient and adequate of waqf reporting.

Design/methodology/approach

This paper described what is being practised at present for waqf reporting. A series of Islamic governance literature was proposed in reinforcing waqf reporting.

Findings

This paper fulfils a gap in prior research by discussing several systems in Islamic governance to achieve transparency in waqf reporting. The findings of this paper may provide a significant contribution to any organisation that act as a trustee for waqf.

Practical implications

This paper provides an opportunity for further theoretical approach in defining and describing the role of governance in the reinforcement of waqf reporting. The paper has recommended several strategies towards better governance in Islamic council, and these suggestions can be offered to the councils for improvement.

Social implications

This research will be of interest to policy makers, especially Government and State Government. Given the current debate in Malaysia on the most appropriate forms of regulation for the Islamic sector, this study aims to provide valuable insights into the role of Islamic governance in the system of regulation.

Originality/value

This paper examined several governance system in Islamic governance to be applied in any Islamic organisation. This paper specifically deals governance issue that should be practised by present councils to prevent lack in waqf reporting. This system discusses the ways Islamic councils should perform since the system was originally implemented by a previous, distinguished caliph, Umar Al-Khattab.

Details

Journal of Islamic Accounting and Business Research, vol. 10 no. 3
Type: Research Article
ISSN: 1759-0817

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Article
Publication date: 11 May 2015

Naim Ahmad and Rashid Mehmood

This paper aims to revisit the adoption reasons of enterprise systems (ES) and supply chain management systems (SCMS) and to explore the new dimensions of sustainability required…

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Abstract

Purpose

This paper aims to revisit the adoption reasons of enterprise systems (ES) and supply chain management systems (SCMS) and to explore the new dimensions of sustainability required to be added in the whole process of adoption of these systems. Moreover, it aims to explore the benefits of ES to organizations and to relate these benefits to the ES adoption in future sustainable city settings. Future cities will have micro-industries requiring dynamic interactions and will be dependent on efficient supply chains. The recent developments in information and communications technology (ICT) such as cloud computing through its dynamic, on-demand and service-based delivery are making it possible to achieve those goals for supply chains. The ES in general and more specifically SCMS have integrated organizations into one seamless mesh.

Design/methodology/approach

This paper presents a framework for adoption of sustainable ES in a smart city setting. The framework, firstly, is presented at a macro-level, particularly incorporating the relative significance of motivational factors for sustainable ES adoption. Subsequently, The authors study the benefits of ES as perceived by large and small and medium enterprise (SME) organizations using 100 case studies and discuss how these benefits can be realized for smart cities by projecting the ES benefits onto the proposed framework. The benefits are estimated with the Shang and Seddon’s (2002) framework.

Findings

The adoption of ES initiated with environmental factors and mediated with business and technical factors will bring benefits in all the dimensions of triple bottom line in addition to the firm’s performance. ES will have pivotal role in future smart city settings and will be able to offer social, environmental and economic sustainability in addition to traditional organizational performance indicators.

Originality/value

The proposed framework for ES adoption will bring ES packages (particularly, the required relative significance of adoption reasons) into the perspective of sustainable development. Moreover, the study of its benefits in relation to the proposed sustainable ES adoption framework presented in this paper will help in motivating organizations to incorporate social, economic and environmental sustainability into their core business objectives.

Details

Supply Chain Management: An International Journal, vol. 20 no. 3
Type: Research Article
ISSN: 1359-8546

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Article
Publication date: 7 October 2014

Naim Ahmad, Abid Haleem and Asif Ali Syed

The purpose of this paper is to identify reasons for the enterprise systems adoption, their relevance to the Indian organizations and their relationship with industry and size…

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Abstract

Purpose

The purpose of this paper is to identify reasons for the enterprise systems adoption, their relevance to the Indian organizations and their relationship with industry and size among the Indian organizations.

Design/methodology/approach

Through the content analysis of 12 research papers reasons of enterprise systems adoption have been identified. With the resultant framework of variables, 288 Indian cases have been scanned to identify and contrast adoption reasons in India with other countries. Also through χ2 test their associations have been studied with respect to industry and size among Indian organizations.

Findings

All the adoption reasons are present in Indian organizations. All the adoption reasons are indifferent to the industry of organization. Similarly it is found that all the adoption reasons but one is indifferent to the size of organization. Only organizational change is found to be significantly related with the size.

Research limitations/implications

The scope of study is limited to the Indian organizations that have implemented enterprise systems software. All the manifest variables have been marked with only two values 0 for absence and 1 for presence while omitting the information on relative strength. There is potential possibility of bias toward ES implementation benefits and relative comfort in implementing the target vendor's product. This research has utilized secondary data that might not have been created to address the current problem therefore may be limited in relevancy and accuracy.

Practical implications

Adoption motivations are a good starting point to see the need for the ES. Occurrences of adoption motivations advocate the change in the application infrastructure. Following 12 motivations for the adoption of ES have been identified in the literature review. Moreover they have not varied much with respect to the size and industry of the organizations. However, some factors are showing stronger presence in Indian context than the global counterparts and some are showing weaker presence.

Originality/value

Content analysis of the literature review has resulted in 12 reasons for the enterprise systems adoption after three iterations. These variables have been explained with the help of literature. Second, component of this research studies the relationship of these variables with industry and size among Indian organizations. It is established that enterprise systems are being adopted globally for the identical reasons. These reasons are also almost uniform with respect to industry and size of the Indian organizations.

Details

Journal of Enterprise Information Management, vol. 27 no. 6
Type: Research Article
ISSN: 1741-0398

Keywords

Available. Open Access. Open Access
Article
Publication date: 15 December 2020

Najib Noorashid, Nur Raihan Mohamad and Ririn Kurnia Trisnawati

Gema Dari Menara (1968) was intended as a mode of da’wah (the propagation of Islamic teachings) in response to the situation faced by the local community in Brunei at that time…

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Abstract

Gema Dari Menara (1968) was intended as a mode of da’wah (the propagation of Islamic teachings) in response to the situation faced by the local community in Brunei at that time. Following its status as a medium of disseminating the Islamic values, the film embodies Islamic teachings that guide Bruneian Muslims to fully embrace Islam. This current study aims to unravel the meaning of the Islamic value of Amar Ma’ruf Nahi Mungkar (enjoining good and forbidding wrong) that is strongly depicted in the film and perceived as the enlightening Islamic value from the film. Therefore, this study examines the extent of the manifestation of Amar Ma’ruf Nahi Mungkar in the film. It is found that the portrayal of da’wahism using Amar Ma’ruf Nahi Mungkar is imbued in education, social interaction, clothing, and one’s upbringing which is the most influential factor. By applying the Islamic requisites, the scenario and sentiments in the film also encourage the audience to ponder upon the cause and effect of the characters’ actions and deeds.

Details

Southeast Asia: A Multidisciplinary Journal, vol. 20 no. 2
Type: Research Article
ISSN: 1819-5091

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Article
Publication date: 31 October 2022

M. Kabir Hassan and Mustafa Raza Rabbani

The purpose of this study is to investigate the role of Auditing and Accounting Organization for Islamic Financial Institution (AOIFI) governance disclosure on the performance of…

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Abstract

Purpose

The purpose of this study is to investigate the role of Auditing and Accounting Organization for Islamic Financial Institution (AOIFI) governance disclosure on the performance of Islamic financial institutions (IFIs) through systematic literature review approach.

Design/methodology/approach

This study is based on the review of literature related to the AAOIFI accounting standards downloaded from Scopus database. This study includes review of 126 research articles, 10 review papers, 9 book chapters and 5 conference papers related to different roles played by AAOIFI in providing standards for accounting, auditing, governance and ethics for global IFIs.

Findings

The findings of this study suggest that AAOIFI has played a critical role in developing the accounting standards for the IFIs and contributed positively to the overall growth of the Islamic finance industry.

Practical implications

AAOIFI has played a critical role in issuing and development of accounting and auditing standards and has contributed positively to the financial performance of IFIs. Research gaps are identified, and there is a need to work on these gaps.

Originality/value

This study will contribute to the understanding the role of AAOIFI in issuing and development of accounting and governance standards and future research agenda based on a thorough review of literature.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 5
Type: Research Article
ISSN: 1759-0817

Keywords

Available. Content available
Article
Publication date: 7 October 2014

Zahir Irani and Muhammad Kamal

252

Abstract

Details

Journal of Enterprise Information Management, vol. 27 no. 6
Type: Research Article
ISSN: 1741-0398

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Article
Publication date: 9 October 2023

Rosylin Mohd Yusof, Zaemah Zainuddin, Hafirda Akma Bt Musaddad, Siti Latipah Harun and Mohd Aamir Adeeb Abdul Rahim

This paper aims to propose a model for democratization of Islamic home financing to tackle the issue of sustainability of homeownership affordability.

288

Abstract

Purpose

This paper aims to propose a model for democratization of Islamic home financing to tackle the issue of sustainability of homeownership affordability.

Design/methodology/approach

A conceptual framework and fractional equity model (FEM) are developed to incorporate big data analytics, artificial intelligence and blockchain technology in an ecosystem for affordability and sustainability of homeownership via the proposed financing model. In addition, the FEM adopts the simulation approach to show its validity in terms of liquidity when compared with traditional home financing. In this regard, this paper is focused on developing and demonstrating the feasibility of a new financing model, rather than testing specific hypotheses or relationships. This is to propose the democratization model for Islamic Home Financing that will not benefit the prospective home buyers without compromising the profitability of the financial institutions.

Findings

The findings indicate that the proposed end-to-end solution within the financing ecosystem can lead to more efficient matching market between the buyers and sellers of houses, reduced transaction costs, greater transparency and enhanced efficiency which in the end could lead to lower costs of owning homes and sustained financial resilience among house owners. The findings indicate that the FEM model is able to increase homeownership with more elements of liquidity, marketability and sustainability for homebuyers.

Research limitations/implications

This research highlights the potential of big data and blockchain technology in democratizing Islamic home financing and evidence that the transfer of ownership is possible through tokenization. However, this will require a mature financing environment to adapt the technology for practical application.

Practical implications

The model proposes a solution to propagate shared prosperity among stakeholders such as the house buyers/owners, sellers, investors as well the government agencies. The proposed FEM model provides alternative home financing that is more marketable, flexible and sustainable for households/buyers and financiers.

Social implications

It is hoped that with the proposed financing ecosystem to promote affordability and sustainability of homeownership via big data analytics, artificial intelligence and blockchain technology can lead to greater financial resilience for homeowners which can then be translated to enhanced well-being, increased productivity and can further promote economic growth.

Originality/value

This research is a concept paper based on academic research and industry collaboration with a technology provider.

Details

Journal of Islamic Accounting and Business Research, vol. 16 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

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Book part
Publication date: 23 April 2024

Shad Ahmad Khan, Hesham Magd, Ujjal Bhuyan, Henry Jonathan and Arshi Naim

Small business enterprises (SBEs) are a very critical element of the micro, small and medium enterprises (MSME) sector especially in the underdeveloped locations of the country…

Abstract

Small business enterprises (SBEs) are a very critical element of the micro, small and medium enterprises (MSME) sector especially in the underdeveloped locations of the country. SBEs not only provide employment but also support the local economy by way of their products and services. In modern times, their presence on the digital platform is becoming essential and thus, these types of studies are required to bring to the table the issues and practices from the less represented sections of the sector. This study attempts to understand the responsiveness of the SBEs in Sikkim, India, and Bhutan in terms of their frequency of digital marketing (DM) usage. This study also attempts to understand the relationship between the factors affecting the practice or adoption of DM among the SBEs of Bhutan and Sikkim, India. For this purpose, empirical data were gathered from 320 SBEs from Sikkim and Bhutan representing the various sectors as defined by the national governments of the two countries. The SBEs of Bhutan and Sikkim are not found to be very active on the front of DM. The SBEs in these two locations need to become more active in using the digital platforms and tools to promote their products and services. The industry trends and government support in the form of infrastructural development are expected to play a vital role in orienting the SBEs into the adoption of DM in a better way. This study is crucial for the MSME sector, the government, telecom services providers, and local entrepreneurs.

Details

Digital Influence on Consumer Habits: Marketing Challenges and Opportunities
Type: Book
ISBN: 978-1-80455-343-5

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Article
Publication date: 12 June 2024

Wahidah Shari, Asmadi Mohamed Naim, Mohamad Yazid Isa, Mohd Fikri Sofi, Nurul Aini Muhamed, Selamah Maamor and Shahrul Nizam Ahmad

This paper aims to investigate consumers’ preferences regarding the distribution channels for subscription, contribution payment and compensation claims of microtakaful scheme in…

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Abstract

Purpose

This paper aims to investigate consumers’ preferences regarding the distribution channels for subscription, contribution payment and compensation claims of microtakaful scheme in Malaysia.

Design/methodology/approach

Consumers’ preferences were explored through questionnaires and focus group discussions (FGD) conducted among the bottom 40% income classification households (B40) in five zones: northern, central, eastern, southern and Sabah and Sarawak.

Findings

Empirical findings from cross-tabulation analysis revealed that takaful company is the preferred distribution channel for purchasing protection plans and making compensation claims. However, the online platform is the favoured channel to make contribution payments. Further investigation through FGD suggested that the selection of a channel for subscription, contribution payment and compensation claim is influenced by consumer trust, cost-effectiveness and simplicity of procedure.

Research limitations/implications

Limitation is pertaining to only cross-tabulation analysis used in explaining the choice of distribution channel for microtakaful among B40 group. Thus, advanced analysis is required to strengthen the findings.

Practical implications

Findings of this study would help marketers and practitioners to formulate strategies to promote their microtakaful protection to enhance subscription among the low-income population.

Originality/value

Empirical findings offer academic contributions to the existing body of knowledge on microtakaful area as the primary data collected will eventually allow future researchers to explicate the contribution of the current study to understand the important of distribution channel for microtakaful from the perspective of subscribers and potential subscribers.

Details

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

Keywords

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