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Article
Publication date: 5 April 2021

Shah Md Taha Islam, Ratan Ghosh and Asia Khatun

The purpose of this study is to investigate whether financial resource allocation decisions for corporate social responsibility (CSR) depends on slack resources and free cash flow.

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Abstract

Purpose

The purpose of this study is to investigate whether financial resource allocation decisions for corporate social responsibility (CSR) depends on slack resources and free cash flow.

Design/methodology/approach

The study's sample consists of 202 company-year observations from 51 financial institutions over the period 2015–2019. The authors collected CSR data from CSR review reports published by the Central Bank (Bangladesh Bank). The financial and governance data are collected from corporate annual reports and year-end review reports published by the Dhaka Stock Exchange. This study uses both the random-effect and generalized estimating equation models to test the hypotheses.

Findings

The authors establish two key findings consistent with the predictions of slack resource theory and free cash flow theory. First, the authors find a significant and positive relationship between slack resources and CSR expenditure. This result also supports the traditional thinking about corporate giving – that doing well enables doing good. Second, the author show that increases in free cash flow are associated with increases in CSR expenditure. This indicates the presence of agency problems between managers and shareholders regarding CSR expenditure.

Originality/value

This study is the first to show the positive impacts of slack resources and free cash flow on CSR expenditure in an emerging economy characterized by both capital constraints and high salience of CSR expenditure. The study has important implications for regulators, advocacy groups, shareholders and analysts in emerging economies that share similar contextual characteristics.

Details

Journal of Accounting in Emerging Economies, vol. 11 no. 4
Type: Research Article
ISSN: 2042-1168

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Article
Publication date: 11 October 2021

Mahade Hasan and Shah Md Taha Islam

The purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR).

443

Abstract

Purpose

The purpose of this study is to examine the role played by coercive, normative and mimetic pressures in stimulating timeliness of corporate internet reporting (TCIR).

Design/methodology/approach

This study uses content analysis technique to track the TCIR practices of top 100 non-financial companies listed on the Dhaka Stock Exchange. A disclosure index of 14 items is developed to capture the extent of TCIR. The authors collected the relevant data from multiple sources, such as corporate websites, monthly review reports and corporate annual reports for the year-end 2019. This study uses Poisson regression models to explore the association between institutional pressures and TCIR.

Findings

Consistent with the predictions of institutional isomorphism theory, the authors find that coercive isomorphic pressures through ownership by foreign investors, government, general public and connection with parent multinational corporations have positive associations with TCIR. The authors also find that normative pressures resulting from cross-directorships have positive influence on TCIR. The authors provide evidence of mimetic pressures through industry memberships (i.e. companies operating in technology-based industry) positively impacting TCIR. The additional analysis suggests that institutional pressures are rather associated with the extent of voluntary TICR and to a lesser extent to regulatory TICR.

Originality/value

To the best of the authors’ knowledge, this study is the first to show the positive impacts of coercive, normative and mimetic isomorphic pressures on TCIR in an emerging economy characterized by weak institutional environment and mixed prospects for TCIR.

Details

Journal of Financial Reporting and Accounting, vol. 21 no. 2
Type: Research Article
ISSN: 1985-2517

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Article
Publication date: 13 April 2023

Taha Ahmad Jaber and Sabarina Mohammed Shah

This study aims to identify the publication phase, performance and scientific contributions of research papers related to enterprise risk management (ERM) and to visualise the…

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Abstract

Purpose

This study aims to identify the publication phase, performance and scientific contributions of research papers related to enterprise risk management (ERM) and to visualise the emerging themes in addressing volatility, uncertainty, complexity and ambiguity (VUCA).

Design/methodology/approach

The biblioshiny technique based on the bibliometrix R package was used to draw journal papers’ performance and scientific contributions by displaying distinctive features from the bibliometric method used in prior studies. The data was extracted from the Web of Science (WOS) and Scopus databases.

Findings

Since the 1990s, ERM publication has gained momentum, and it is generally categorised into four main themes. Studies by Miller (1992) and Bromiley et al. (2015) scored the highest in global and local citations, respectively. However, the Economic Outlook ranked first in quality of publications while the Journal of Risk and Insurance topped in quantity of publications. Collaborative research mainly exists between two authors, and the dynamic number of collaborative networks is evident in the USA.

Research limitations/implications

This study is limited by the filtered keywords used to generate the search on journal papers’ in WOS and Scopus. It is imperative to have more comprehensive and rigorous analytics on ERM research to enable a direction for future research. Finally, ERM implementation better equips firms to mitigate risk in a VUCA environment.

Originality/value

This study attempts to fill a vacuum of ERM literature, specifically in business economics, in addressing VUCA. Moreover, it covers a comprehensive predetermined period of from its inception in 1983 until 2022.

Details

Journal of Accounting & Organizational Change, vol. 20 no. 1
Type: Research Article
ISSN: 1832-5912

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Article
Publication date: 26 October 2018

Hairul Suhaimi Nahar

This paper aims to fill the noticeably fragmented zakat literature repertoire by empirically exploring stakeholders’ views toward zakat management performance issues based on a…

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Abstract

Purpose

This paper aims to fill the noticeably fragmented zakat literature repertoire by empirically exploring stakeholders’ views toward zakat management performance issues based on a selected zakat institution (ZI) operating on a corporatized platform with corporate administrative style.

Design/methodology/approach

A quantitative approach using a questionnaire survey distributed to Muslims in the State which ZI is operating was adopted. A total of 448 usable responses are used in the analysis covering descriptive and mean difference.

Findings

The results indicate that managerial reform configuration in terms of corporatization has been viewed positively by stakeholders, translated into a comforting agreement score toward ZI’s improved management performance (collection, disbursement and reporting). Such perceptions are, however, observably sensitive to demographic factors of gender and employment type. The survey also document evidence that the corporatization exercise itself had improved respondents’ confidence toward ZI being the zakat administrator in the State.

Originality/value

The research contributes to the public policy debate with respect to corporatized ZI’s management performance from the stakeholders’ perspective. The results are arguably informative at various levels, forming a basis for reality check and policy inputs for various stakeholders, including (but not limited to) the ZI itself, zakat payers and asnafs, particularly in designing relevant and necessary administrative strategies and relevant policy formulation in addressing the performance and accountability issues in ZIs.

Details

International Journal of Ethics and Systems, vol. 34 no. 4
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 12 February 2025

Md Shah Newaz, Mina Hemmati, Muhammad Khalilur Rahman, Andrea Appolloni, Suhaiza Zailani, Flavio Pinheiro Martins and Amilton Barbosa Botelho Junior

The purpose of this study is to investigate how Industry 4.0 (IR 4.0) operates within the context of the post-COVID-19 environment and its impact on the economic, environmental…

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Abstract

Purpose

The purpose of this study is to investigate how Industry 4.0 (IR 4.0) operates within the context of the post-COVID-19 environment and its impact on the economic, environmental and social sustainability of the manufacturing industry in a developing economy. By delving into this subject, the authors aim to understand the mechanisms through which IR 4.0 influences various facets of sustainability within the manufacturing sector.

Design/methodology/approach

A cross-sectional research design is used using purposive sampling and hypotheses were developed based on seminal theories and literature. Data was collected from 191 Malaysian manufacturing firms that use IR 4.0 technologies. The partial least squares structural equation modeling technique was used to explore how post-COVID uncertainty environment impacts manufacturing sustainability through IR 4.0 adoption.

Findings

During the highly uncertain era of the post-COVID-19 pandemic, the implementation of IR 4.0 adoption has had a favorable effect on the manufacturing industry, enhancing process efficiency, automation and data granularity. However, it is worth noting that automation does not significantly contribute to environmental sustainability and data granularity does not have a noteworthy impact on economic sustainability. On the other hand, process efficiency has a positive and significant influence on all three dimensions of sustainability. Moreover, data granularity positively affects environmental sustainability, whereas automation positively impacts both social and economic sustainability.

Research limitations/implications

This study emphasizes the importance of policy interventions to harness the transformative power of IR 4.0 and address the identified concerns. In addition, the findings offer valuable insights for mid-level operational managers, enabling them to actively participate in the creation of sustainable policies in partnership with top management. It is expected that these actions, which involve making necessary adjustments in the manufacturing process, will yield tangible outcomes for sustainable development.

Originality/value

This study offers valuable insights into the relationship between the uncertain post-COVID-19 environment, referred to as hyper-uncertainty and the adoption of IR 4.0 in the context of manufacturing sustainability.

Details

foresight, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-6689

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Article
Publication date: 4 May 2022

Sharmine Akther Liza, Naimur Rahman Chowdhury, Sanjoy Kumar Paul, Mohammad Morshed, Shah Murtoza Morshed, M.A. Tanvir Bhuiyan and Md. Abdur Rahim

The recent pandemic caused by coronavirus disease 2019 (COVID-19) has significantly impacted the operational performances of pharmaceutical supply chains (SCs), especially in…

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Abstract

Purpose

The recent pandemic caused by coronavirus disease 2019 (COVID-19) has significantly impacted the operational performances of pharmaceutical supply chains (SCs), especially in emerging economies that are critically vulnerable due to their inadequate resources. Finding the possible barriers that continue to impede the sustainable performance of SCs in the post-COVID-19 era has become essential. This study aims to investigate and analyze the barriers to achieving sustainability in the pharmaceutical SC of an emerging economy in a bid to help decision-makers recognize the most influential barriers.

Design/methodology/approach

To achieve the goals, two decision-making tools are integrated to analyze the most critical barriers: interpretive structural modeling (ISM) and the matrix of cross-impact multiplications applied to classification (MICMAC). In contrast to other multi-criteria decision-making (MCDM) approaches, ISM develops a hierarchical decision tool for decision-makers and cluster analysis of the barriers using the MICMAC method based on their driving and dependency powers.

Findings

The findings reveal that the major barriers are in a four-level hierarchical relationship where “Insufficient SC strategic plans to ensure agility during crisis” acts as the most critical barrier, followed by “Poor information structure among SC contributors,” and “Inadequate risk management policy under pandemic.” Finally, the MICMAC analysis validates the findings from the ISM approach.

Originality/value

This study provides meaningful insights into barriers to achieving sustainability in pharmaceutical SCs in the post-COVID-19 era. The study can help pharmaceutical SC practitioners to better understand what can go wrong in post-COVID-19, and develop actionable strategies to ensure sustainability and resilience in practitioners' SCs.

Details

International Journal of Emerging Markets, vol. 18 no. 12
Type: Research Article
ISSN: 1746-8809

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Article
Publication date: 17 July 2023

Nadira Islam Nila, Jhumana Akter and Md. Mehrab Hossain

Change orders are a typical occurrence in building projects. Change orders indirectly affect labor productivity, resulting in a significant delay in the completion of a building…

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Abstract

Purpose

Change orders are a typical occurrence in building projects. Change orders indirectly affect labor productivity, resulting in a significant delay in the completion of a building project. Change orders cause labor productivity losses that are difficult to describe, establish and account for contractors and subcontractors. This study aimed to look at the influence of change orders on labor productivity and develop methods to mitigate their adverse effects.

Design/methodology/approach

To assess the change orders' impact on productivity levels a system dynamic model was developed and devise ways were developed to counteract these negative impacts in this research. The impact of change orders on labor productivity and project time was then controlled using techniques established. Finally, a case study of KUET's hall extension was chosen, and the model and principles developed were implemented.

Findings

This study established that if the project delivery date is set and change orders are occurring often, labor productivity will be impacted. With adequate monitoring and supplemental management techniques, it can be reduced by prolonging the project.

Originality/value

The developed policies aid to mitigate the effect of change orders on labor productivity.

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: 6 July 2023

Hawwa Abdul Mokti, Nor Azzah Kamri and Mohd Abd Wahab Fatoni Mohd Balwi

The purpose of this study is to examine and review tayyiban indicators in the context of halal food production. In Islam, food produced or manufactured must be halal and tayyiban

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Abstract

Purpose

The purpose of this study is to examine and review tayyiban indicators in the context of halal food production. In Islam, food produced or manufactured must be halal and tayyiban. Even though both halal and tayyiban are always mentioned together in the Quran, the halal aspect is highlighted more than tayyiban. The discussion of tayyiban’s indicators is still vague.

Design/methodology/approach

The study was adopted based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses for the review of the current research which used two main journal databases, namely, Web of Science and Scopus. Accordingly, the search resulted in a total of 40 articles that can be systematically examined.

Findings

The results of review of these articles formulated five main themes: safety, nutrition, cleanliness, quality and authenticity. These five indicators are considered relevant enough in the context of halal food production to build a comprehensive tayyiban concept.

Originality/value

This study enriches the field of halal food research. The concept of tayyiban as a whole has been given limited attention in academic literature. At the end of this study, a number of recommendations are suggested for the reference of future scholars.

Details

Journal of Islamic Marketing, vol. 15 no. 2
Type: Research Article
ISSN: 1759-0833

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Article
Publication date: 17 February 2025

Mohammad Bintang Pamuncak, Hairunnizam Wahid, Abdul Ghafar Ismail and Tamat Sarmidi

This study aims to discuss literature of zakat collection, particularly to compare what Scopus and Web of Science (WoS), as the two most popular databases, provide to complete the…

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Abstract

Purpose

This study aims to discuss literature of zakat collection, particularly to compare what Scopus and Web of Science (WoS), as the two most popular databases, provide to complete the pattern and the direction of future research of zakat collection using bibliometric analysis.

Design/methodology/approach

This study collected 266 manuscripts from the Scopus database and 106 manuscripts from the WoS database covering more than three decades from 1987 to the beginning of 2023.

Findings

This study identifies a wider horizon of future research of zakat collection literature. Where Scopus database mostly discusses the connection between the state, government and zakat, meanwhile the WoS database discusses smaller scope of zakat collection, which includes zakat institution and its governance along with behavioural and commitment of zakat payers.

Research limitations/implications

The results imply that future research agenda may include the discussion of state-government-zakat collection policy connection and behavioural and commitment of zakat payers.

Practical implications

The results also imply to widening and deepening the zakat collection. Further, it also implies to administratively to zakat agencies/zakat institution.

Originality/value

To the best of the authors’ knowledge, this study is among the first study (or the first) that compare Scopus and WoS database in the zakat collection literature.

Details

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

Keywords

Available. Content available
Article
Publication date: 17 January 2022

Shadma Shahid, Mohammad Ashraf Parray, George Thomas, Rahela Farooqi and Jamid Ul Islam

Due to a staggering growth rate in the recent past, halal products have attained a significant attention of marketers across countries. However, marketing practitioners seek to…

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Abstract

Purpose

Due to a staggering growth rate in the recent past, halal products have attained a significant attention of marketers across countries. However, marketing practitioners seek to have detailed understanding of what drives consumers of different demographics towards this product category so as to better market and position themselves in the competitive landscape. Correspondingly, this study aims to provide insights into the Muslim women consumers’ halal cosmetics purchase behaviour and examines the variables (and their interplay) when purchasing such products.

Design/methodology/approach

The data for the study were collected through a self-administered questionnaire from 371 Muslim respondents from India. The data were analysed through structural equation modelling using AMOS 22.0 SEM software.

Findings

The findings of this study reveal that religious knowledge, religious commitment and halal certification(s) affect consumers’ actual purchase behaviour of halal cosmetics, which subsequently drives their repurchase intention. The findings further reveal a non-significant effect of religious orientation with both the actual purchase behaviour and repurchase intention towards halal cosmetics. Additionally, actual purchase behaviour of halal cosmetics is found to positively affect customers’ repurchase intentions.

Originality/value

Despite the recent growth of overall beauty industry, this particular segment of halal cosmetics has a huge potential given the phenomenal preference that Muslim consumers have shown in such niche. Therefore, this paper contributes towards examining the key factors influencing consumers purchase behaviour towards halal cosmetics in India that can be capitalized on.

Details

Journal of Islamic Marketing, vol. 14 no. 3
Type: Research Article
ISSN: 1759-0833

Keywords

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