Wasiullah Shaik Mohammed, Mufti Abdul Kader Barkatulla, Mohammed Husain Khatkhatay and Zaffar Abbas
The purpose of this paper is to study the concept of purging and present a comparative study of the existing purging methodologies prevailing in the market with a view to evolving…
Abstract
Purpose
The purpose of this paper is to study the concept of purging and present a comparative study of the existing purging methodologies prevailing in the market with a view to evolving a more effective method of capturing the entire impure income to be purged.
Design/methodology/approach
To illustrate the present discussion, a case study of purging based on numerical examples has been included. The argument has also been supported with empirical data related to the universe of Sharīʿah-compliant stocks listed on Indian stock exchanges.
Findings
During the study, it was found that the existing purging methodologies of calculating impure income to be purged have conceptual and practical shortcomings.
Research implications/limitations
The scope of the current research is limited to calculation of impure income which accrues on account of Sharīʿah non-compliant investments directly or indirectly. It does not try to quantify the benefit which may be imputed in the form of capital gains made in trading of the investee company shares due to higher market value of the shares as a result of the impure income earned by the investee company. The paper has focused on identifying and calculating the impure income on account of interest. Impure income earned from specific Sharīʿah non-compliant products or services has not been considered directly. The reason for this is that companies dealing in such products or services are generally excluded at the business screening stage itself. In the case of those companies which derive a relatively small proportion of their total income from such activities and pass the business screening stage, the quantum of the impure income is not generally reported separately in company accounts.
Practical implications/limitation
The result of adopting the proposed methodology will lead to complete purging of impure income (to the extent that is possible under present Company Law and stock exchange reporting regulations). Implementation of the proposed method requires a proper understanding of the working of listed companies and either a sound mathematical background or access to a software application to calculate the impure income to be purged.
Originality/value
The current paper is original and based on the authors’ personal understanding and experience of providing Sharīʿah consultancy services related to Sharīʿah-compliant investments.
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Assunta Di Vaio, Anum Zaffar and Meghna Chhabra
The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can…
Abstract
Purpose
The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.
Design/methodology/approach
As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.
Findings
The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.
Originality/value
The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.
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Weiqiang Kong, Qiuwan Shen, Naibao Huang, Min Yan and Shian Li
The purpose of this study is to investigate the effect of catalyst distribution in the combustion catalytic layer on heat and mass transport characteristics of the auto-thermal…
Abstract
Purpose
The purpose of this study is to investigate the effect of catalyst distribution in the combustion catalytic layer on heat and mass transport characteristics of the auto-thermal methanol steam reforming microchannel reactor.
Design/methodology/approach
Computational fluid dynamics (CFD) method is used to study four different gradient designs. The corresponding distributions of temperature, species and chemical reaction rate are provided and compared.
Findings
The distributions of species, temperature and chemical reaction rate are significantly affected by the catalyst distribution in the combustion catalytic layer. A more uniform temperature distribution can be observed when the gradient design is used. Meanwhile, the methanol conversion rate is also improved.
Practical implications
This work reveals the effect of catalyst distribution in the combustion catalytic layer on heat and mass transport characteristics of the auto-thermal methanol steam reforming microchannel reactor and provides guidance for the design of reactors.
Originality/value
The temperature uniformity and hydrogen production performance can be improved by the gradient design in the combustion catalytic layer.
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Hosam Alden Riyadh, Laith T. Khrais, Salsabila Aisyah Alfaiza and Abdulsatar Abduljabbar Sultan
The key purpose of this research paper was to identify the association between mass collaboration and knowledge management in the context of Jordanian companies. Apart from that…
Abstract
Purpose
The key purpose of this research paper was to identify the association between mass collaboration and knowledge management in the context of Jordanian companies. Apart from that, this study also aims to examine the moderating effect of trust and leadership on the association between mass collaboration and knowledge management.
Design/methodology/approach
In this study, the researcher has followed theprimary quantitative method. For data collection, the researcher has conducted a survey questionnaire, whereas the sample was based on 323 participants from the manufacturing sector of Jordan specifically for data analysis; the technique of structural equation modeling was implemented.
Findings
All the independent variables, including organizational structure, adoptedtechnologies in mass collaboration and collaborative learning techniques, have a significantimpact on knowledge management and leadership. Moreover, leadership was also found to be significantly moderating the association between adopted technologies in mass collaboration and knowledge management. Similarly, trust also significantly moderates the association of organizational structure and adopted technologies in mass collaboration significantly with knowledge management.
Research limitations/implications
All study respondents were from Jordan, which might limit the generalizability of the findings. The researchers also invited for more researchers in the incorporation of the time sequence in the proposed causal relations and in the organization level through which mass collaboration and knowledge management.
Originality/value
This study promises to make a valuable contribution to the existing literature, as there was a lack of evidence in the previous studies regarding the impact of mass collaboration on knowledge management within the context of Jordan.
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Saad G. Yaseen, Ihab Ali El Qirem and Dima Dajani
The research identifies the predictors of Islamic mobile banking (IMB) smart services adoption and usage in Jordan.
Abstract
Purpose
The research identifies the predictors of Islamic mobile banking (IMB) smart services adoption and usage in Jordan.
Design/methodology/approach
Based on the Unified Theory of the Acceptance and Use of Technology (UTAUT) and the Unified Theory of the Acceptance and Use of Technology 2 (UTAUT2), an extended and modified model that encompasses perceived trust was developed. The sample comprised 358 customers from Islamic banks (IBs) in Jordan, and structural equation modelling was applied to examine data drawn from the sample.
Findings
The research framework presented 0.728% of the behavioural intention variance and 0.455% of the use behaviour. Results discovered that performance expectancy, perceived trust and hedonic motivation have significant relations with behavioural intention. The finding that effort expectancy has an insignificant effect and that social influence has a significant negative influence on behavioural intention was unexpected.
Research limitations/implications
The research has successfully verified the effect of performance expectancy, perceived trust and hedonic motivation on the customer's intention to use IMB smart services. However, the research data findings are based on the cross-sectional design.
Practical implications
The outcomes hold implications for marketing strategy makers who are responsible for promoting IMB smart services in IBs.
Originality/value
This research presents a deeper insight into IMB adoption and use. The research employed UTAUT and UTAUT2 as the baseline model and incorporates perceived trust to estimate behavioural intention. To the best of the authors' knowledge, this could be the first inquiry that examines IMB smart services adoption and use in Jordan.
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Jabran Khan, Mastura Jaafar, Basharat Javed, Namra Mubarak and Tahira Saudagar
Through the lens of the leader–member exchange theory, this study assessed the relationship between inclusive leadership (IL) and project success by incorporating the mediating…
Abstract
Purpose
Through the lens of the leader–member exchange theory, this study assessed the relationship between inclusive leadership (IL) and project success by incorporating the mediating roles of psychological empowerment (PE) and psychological safety (PS).
Design/methodology/approach
Time-lagged data were collected from 328 employees working in project-based organisations across the information technology industry. Structural equation modelling (SEM) using AMOS 26 was employed for data analysis.
Findings
By using the SEM approach, the confirmatory factor analysis had verified the distinctiveness of the variables used in this study. The findings displayed that IL increased project success both directly and indirectly through the mediating roles of PE and PS.
Originality/value
This study addressed two research questions that have been left unanswered in the literature. The initial research question is “how IL enhances project success?”, and this study found that IL enhanced project success. The second research question is “what are the suggested mechanisms for IL to promote project success?” This study has proven that IL enhanced project success through two important mediating mechanisms, namely, PE and PS.
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Biswajit Behera, Rajeev Kumar Panda, Binita Tiwari and Akriti Chaubey
The study aims to develop a hierarchical model for innovative work behaviour (IWB) that can capture the complex associations among the factors contributing to IWB within the…
Abstract
Purpose
The study aims to develop a hierarchical model for innovative work behaviour (IWB) that can capture the complex associations among the factors contributing to IWB within the information technology (IT) sector. To accomplish this, the authors rely on an abductive approach using a graph theoretic model, often called interpretive structural modelling (ISM).
Design/methodology/approach
After conducting an in-depth literature review and using the Delphi method, the authors identified 12 factors (11 enablers and IWB as an outcome). The authors collected data through the Delphi approach by sending the questionnaire to 11 experts from academia and the IT sector who have extensive experience and knowledge relevant to the study. The authors then used the ISM method to analyse the relationships among these factors and understand their driving forces.
Findings
Based on the ISM model and the Matrice d'Impacts Croisés Multiplication Appliquée à un Classement analysis, the authors have identified that inclusive leadership, proactive personality and knowledge creation ability are the variables with strong driving power but weak dependence. Conversely, IWB has strong dependence but weak driving power. These findings suggest that to foster IWB, the organisation should prioritise inclusive leadership, proactive personality and knowledge-creation ability to succeed in challenging times. The study’s findings contribute to the social exchange theory, which explains IWB in a dynamic setting. Additionally, the study helps address the significant concerns that most IT companies face during times of crisis.
Practical implications
The study provides valuable guidance for managers and policymakers who are grappling with the challenges of improving IWB in the IT sector. This study is particularly relevant as the industry is currently navigating an economic recession and facing intense competition from other tech companies launching new products and services.
Originality/value
This research holds great significance for top executives, line managers and policymakers in the IT industry. It sheds light on the relevance and importance of various factors facilitating millennials' IWB.
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Sajjad Alam, Jianhua Zhang, Said Muhammad, Ahmad Ali and Naveed Khan
The knowledge management (KM) sharing process plays an essential role in manufacturing under Green Implementation Network (GIN). This study aims to analyze the KM process of…
Abstract
Purpose
The knowledge management (KM) sharing process plays an essential role in manufacturing under Green Implementation Network (GIN). This study aims to analyze the KM process of adopting a GIN to determine the relative importance of technical risk minimization. The proposed conceptual model was tested by considering two interrelated concepts (GIN and KM process).
Design/methodology/approach
Primary data from manufacturing companies in Henan province, China, were collected through 276 questionnaires. PLS-SEM and fuzzy set qualitative comparative analysis (fsQCA) were applied to investigate the configurational path of minimizing the technical risk in the manufacturing process.
Findings
The findings showed that the GIN and KM processes minimize the technical risk. The fsQCA reported multiple configurational of GIN and KM processes validated toward technical risk reduction. The study's findings contribute to the existing body of knowledge on technical risk reduction in manufacturing concerns by investigating the complex intersection between GIN and KM process.
Originality/value
This research adds to current GIN and KM literature by focusing on the green process using a resource-based view (RBV) and socio-technical theories. The current study provides practical and theoretical justification for explaining the relationship between GIN and KM processes. Moreover, this study adds to the literature by providing evidence that KM is an essential manufacturing industry enabler in minimizing technical risk.
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Kamal Badar and Ahmad Nabeel Siddiquei
Drawing upon the natural resource-based view (NRBV), organizational learning (OL) and contingency theories, this paper aims to develop and test a theoretical framework that…
Abstract
Purpose
Drawing upon the natural resource-based view (NRBV), organizational learning (OL) and contingency theories, this paper aims to develop and test a theoretical framework that examines the impact of green inclusive leadership on green innovation in business-to-business (B2B) context. This framework further examines the simple and serial mediation of green knowledge acquisition and sharing and the moderation of internal corporate social responsibility(CSR) communication.
Design/methodology/approach
Using survey questionnaires, authors collected multiwave data from 215 middle managers from different manufacturing and production organizations operating in Pakistan. The hypotheses were inspected using the PROCESS macro.
Findings
According to the findings, green inclusive leadership and green innovation are positively associated, and green knowledge acquisition and green knowledge sharing are efficient serial mediators of this relationship. Furthermore, the results suggest that internal CSR communication moderates the serial mediation such that the indirect relationship between green inclusive leadership and green innovation was stronger at high levels of internal CSR communication rather than at lower levels.
Practical implications
This research offers implications for manufacturing industry leaders and policymakers. Green inclusive leadership nurtures green knowledge dynamics, making it vital for achieving United Nations’ Sustainable Development Goals and promoting ecological stewardship. Investing in green knowledge processes and transparent internal CSR communication can enhance sustainable innovation and align with broader sustainability goals in organizations predominantly operating under the B2B model.
Originality/value
By merging NRBV, OL and contingency theories and drawing links across different genres of literature, this study provides unique insight into leadership, knowledge management, corporate communication, sustainability and CSR and innovation in the B2B sector.