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Article
Publication date: 29 May 2024

Vima Tista Putriana

This study aims to examine a distinctive loan contract widely practiced in a Muslim society.

Abstract

Purpose

This study aims to examine a distinctive loan contract widely practiced in a Muslim society.

Design/methodology/approach

This research adopts a qualitative research approach. The study was divided into two main stages. Stage I research relied on documentary analysis of pagang gadai contracts. Hence, Stage II research was an in-depth study in a selected nagari, adopting an ethnography approach. The study was conducted in the district of Tanah Datar, West Sumatera, from 2020 to 2023.

Findings

The findings of this study show that the distinctive mode of contact breaks some basic rules of Islamic finance (the practice contains riba and gharar). The practice however is prevalent in the society studied due to the influence of the customary law namely the communal ownership of lands. The practice brings impacts on the society both positives and negatives.

Research limitations/implications

This study focuses on the traditional mode of pagang gadai contract, which involves the transfer of right to cultivate productive agricultural lands for an exchange of loan measured in gold measurement system and excludes other modes of pagang gadai.

Practical implications

Revision(s) of the contract mode is an urgent matter if the society to be rescued from practicing this type of contract that contains element of exploitation and oppression.

Social implications

The revision(s) is needed if the society wants to follow the teaching of Islam comprehensively, as claimed in the philosophy adopted.

Originality/value

To the best of the author’s knowledge, this is the first study on pagang gadai that focuses on impacts of the practice on the society studied.

Details

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

Keywords

Article
Publication date: 8 March 2024

Naveen Naval, Charalampos Alexopoulos, Nina Rizun and Stuti Saxena

While the causes of migration across a range of diverse societies have been studied in the extant literature, a systematic study encapsulating the extant literature pertaining to…

Abstract

Purpose

While the causes of migration across a range of diverse societies have been studied in the extant literature, a systematic study encapsulating the extant literature pertaining to the push and pull factors for the phenomenon of migration has not been conducted so far. The purpose of this study is to present a gist of the push and pull factors that are responsible for migration patterns across different contexts.

Design/methodology/approach

Inferences from the literature review and documentary analysis show that, on the one hand, the push factors for migration entail the enforced reasons like natural causes, wars, health and the like; the pull factors are, by and large, the affirmative ones related to better job opportunities, anticipation of improved well-being, etc.

Findings

It may also be deduced that both the categories of migration causes are analyzed at the individual, group, societal as well as regional levels.

Originality/value

Hitherto, the migration research has focused on understanding the antecedents and consequences of migration in temporal–spatial context, but a syncretic understanding of the push and pull factors behind migration vis-à-vis smart cities is required. The present study seeks to fill this gap. Besides contributing toward the mainstream literature on migration in general, the present study also adds to the literature pertaining to the specific factors responsible for migration patterns.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Article
Publication date: 18 March 2024

Evaristo Haulle and Gabriel Kanuti Ndimbo

Tanzania is rich in small hydropower (SHP) potentials. However, many of these potentials have yet to be fully used, and more than two-thirds of its rural population lacks access…

Abstract

Purpose

Tanzania is rich in small hydropower (SHP) potentials. However, many of these potentials have yet to be fully used, and more than two-thirds of its rural population lacks access to electricity. The purpose of this paper is to explore the role of SHP stations in improving rural welfare in the southern highlands of Tanzania. It further explores the history, cost-effective analysis and threats to the sustainability of SHP as one of the renewable energy sources.

Design/methodology/approach

The study uses a qualitative research design to explore respondents’ views on the role of SHP stations in facilitating rural electrification and welfare improvement. Primary data were gathered using semi-structured interviews with the 27 key informants and beneficiaries of SHP stations from the Southern Highlands of Tanzania. In addition, the study used documentary research to complement the information from the field survey.

Findings

The findings found that SHP stations enhance rural electrification and welfare by providing electricity in remote areas with sparse populations. They operate as standalone off-grids, often by church communities and individuals. However, the sustainability of SHP stations is hampered by challenges such as climate change impacts, high capital investment costs, heavy siltation of small reservoirs, skilled manpower shortages, limited local manufacturing capabilities and infrastructural issues.

Originality/value

The study contributes to the ongoing debate on renewable energy supply and uses, focusing on how SHP stations could contribute to sustainable rural electrification and achieve the 2030 United Nations agenda for sustainable development, which, among other things, aims to safeguard access to sustainable and modern energy and alleviate energy poverty.

Details

International Journal of Development Issues, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1446-8956

Keywords

Open Access
Article
Publication date: 28 May 2024

Javier Andrades, Manuel Larrán Jorge, Maria Jose Muriel and Maria Yolanda Calzado

The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational…

Abstract

Purpose

The purpose of this paper is twofold. First, it identifies whether sustainability reporting has become an institutionalized cultural norm in the daily routines and organizational practices of Spanish public hospitals. Second, it finds out why sustainability reporting has become (or not) an institutionalized norm in the Spanish public hospital field.

Design/methodology/approach

To accomplish the research aims, the authors have adopted a qualitative method approach by combining two main data sources: (1) a documentary analysis of reports published by 60 Spanish public hospitals that consistently maintained their commitment to this activity over the past 10 years; and (2) a semi-structured interview with seven hospital managers and with seven participants from professional organizations.

Findings

The authors have found that sustainability reporting has not become an institutionalized practice in the Spanish public hospital setting. Based on the notion of normativity, the findings indicate that the institutional conditions that support the emergence of a norm are not met (Bebbington et al., 2012). In particular, the lack of a coherent normative framework, the absence of congruence with previous similar practices and the lack of clarity in the norm explain why a reporting norm has not emerged. Currently, the societal context has not developed an appropriate discourse around the development of sustainability reporting in the Spanish public sector.

Originality/value

The contribution of this research is double: (1) From a practical level, this paper contributes to the accounting literature by analyzing the development of sustainability reporting practices in the public sector; (2) According to the notion of normativity, the novelty of this paper is to explore whether a sustainability reporting norm emerges in Spanish public hospitals.

Details

Qualitative Research in Accounting & Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1176-6093

Keywords

Article
Publication date: 28 May 2024

A.Z. Siti Nazariah, A.K. Siti-Nabiha and Zubir Azhar

The study aimed to examine the transformation of a non-profit microfinance institution (MFI) into a hybrid social enterprise, and the role of formal and informal controls in…

Abstract

Purpose

The study aimed to examine the transformation of a non-profit microfinance institution (MFI) into a hybrid social enterprise, and the role of formal and informal controls in reconciling the discordance between the two conflicting (social and commercial) objectives that emerged due to the transformation.

Design/methodology/approach

A case study of a non-governmental MFI located in Southeast Asian country was conducted. This case study drew on the institutional logics perspective as an analytical tool to understand the complexity of change and the mobilisation of management control practices to align two conflicting goals at the core of the MFI’s organisational strategies. This study adopted the interpretive approach and relied on multiple data sources, including semi-structured interviews and documentary evidence.

Findings

The application of commercial principles in the operations of the MFI occurred in several phases. First, the MFI changed from a non-profit business model to a hybrid social enterprise, which pursued a double bottom-line strategy. The informal control practices inherent in the organisation’s culture created a high level of social awareness embedded within a social logic. In contrast, the formal control practices were directly linked to the new commercial logic. The synergy between the two logics was optimised by reinforcing formal and informal control practices.

Originality/value

This study offers insights into the role of control systems in reconciling the discordance between competing social and financial objectives within a non-governmental MFI that enjoys substantial financial and nonfinancial support from the government.

Details

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

Keywords

Article
Publication date: 23 May 2024

Chaudhry Ghafran and Sofia Yasmin

Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum…

Abstract

Purpose

Developing economies often lack sufficient state regulation to encourage corporations to engage with environmental sustainability challenges. Environmental NGOs fill this vacuum but this relationship is fraught with challenges, linked to each party’s competing interests. This paper examines how an environmental NGO operating in a developing country manages such challenges.

Design/methodology/approach

A longitudinal case study, from 2017–2022, based on semi-structured interviews and documentary analysis, with the main periods of field work in 2017 and 2020.

Findings

We unravel nuanced dynamics of accountability within an NGOs collaborative ecosystem. Our findings reveal a web of interlinked obligations and expectations, strategically adopted to reconcile environmental and CSR logics fostering trustworthy partnerships with firms. Despite aiming for transformative change, the NGO made gradual initiatives, to meet the challenges of fostering systemic change in developing nations. Institutional logics of professionalism and development allowed NGO members avoid mission drift and realign upward accountability relations into lateral ones.

Originality/value

The study provides insight into successful NGO-corporate partnerships and illustrates how accountability is negotiated, upheld, and reconceptualized in such collaborations.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 9 May 2024

Cristiane Froehlich, Luísa Baggio Reinhardt, Dusan Schreiber and Luciene Eberle

Digital transformation is a process in which organizations use technology as an essential resource to improve performance and increase market reach and results.

Abstract

Purpose

Digital transformation is a process in which organizations use technology as an essential resource to improve performance and increase market reach and results.

Design/methodology/approach

This research aims to verify how dynamic capabilities are configured for the development of strategies and processes necessary for digital transformation. To this end, qualitative research of an exploratory nature was carried out, operationalized through in-depth individual interviews with a semi-structured approach with managers who occupy leadership positions, in addition to a documentary survey of the internal records of the analyzed organization. In data analysis, the content analysis technique was used.

Findings

The main results of the research showed that the dynamic capabilities configured in sensing, seizing and reconfiguring contribute to leveraging digital transformation in the business studied through the reformulation of strategies to integrate and coordinate the implementation of new routines, investments in technological and human resources and actions to change culture with a focus on digital transformation considering the company’s stakeholders.

Originality/value

This transformation affects business models, products, services and processes, as well as the review of strategies, organizational structures and management concepts.

Details

Benchmarking: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 23 April 2024

Hajira Liaqat, Ishfaq Ahmed and Sheikh Usman Yousaf

This study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.

Abstract

Purpose

This study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.

Design/methodology/approach

Transcendental phenomenology approach is opted using a multi-stage data collection strategy consisting of observations, documentary reviews and semi-structural interviews to get deep into the phenomenon in a particular context.

Findings

Findings highlight Islamic religious communication as workplace Islamic da’wah that is majorly categorized into compulsive da’wah, objectics da’wah and impulsive da’wah, serving its role in bringing spirituality to work through work-faith integration.

Research limitations/implications

The finding of the study can be used in planning, formulating and implementing Islamic da’wah-based model to induce spirituality at work.

Originality/value

This study is the first of its type exploring Islamic da’wah in an organizational context as a mean to bring spirituality at work.

Details

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

Keywords

Article
Publication date: 16 April 2024

Rahadian Haryo Bayu Sejati, Dermawan Wibisono and Akbar Adhiutama

This paper aims to design a hybrid model of knowledge-based performance management system (KBPMS) for facilitating Lean Six-Sigma (L6s) application to increase contractor…

Abstract

Purpose

This paper aims to design a hybrid model of knowledge-based performance management system (KBPMS) for facilitating Lean Six-Sigma (L6s) application to increase contractor productivity without compromising human safety in Indonesian upstream oil field operations that manage ageing and life extension (ALE) facilities.

Design/methodology/approach

The research design applies a pragmatic paradigm by employing action research strategy with qualitative-quantitative methodology involving 385 of 1,533 workers. The KBPMS-L6s conceptual framework is developed and enriched with the Analytical Hierarchy Process (AHP) to prioritize fit-for-purpose Key Performance Indicators. The application of L6s with Human Performance Modes analysis is used to provide a statistical baseline approach for pre-assessment of the contractor’s organizational capabilities. A comprehensive literature review is given for the main pillars of the contextual framework.

Findings

The KBPMS-L6s concept has given an improved hierarchy for strategic and operational levels to achieve a performance benchmark to manage ALE facilities in Indonesian upstream oil field operations. To increase quality management practices in managing ALE facilities, the L6s application requires an assessment of the organizational capability of contractors and an analysis of Human Performance Modes (HPM) to identify levels of construction workers’ productivity based on human competency and safety awareness that have never been done in this field.

Research limitations/implications

The action research will only focus on the contractors’ productivity and safety performances that are managed by infrastructure maintenance programs for managing integrity of ALE facilities in Indonesian upstream of oil field operations. Future research could go toward validating this approach in other sectors.

Practical implications

This paper discusses the implications of developing the hybrid KBPMS- L6s enriched with AHP methodology and the application of HPM analysis to achieve a 14% reduction in inefficient working time, a 28% reduction in supervision costs, a 15% reduction in schedule completion delays, and a 78% reduction in safety incident rates of Total Recordable Incident Rate (TRIR), Days Away Restricted or Job Transfer (DART) and Motor Vehicle Crash (MVC), as evidence of achieving fit-for-purpose KPIs with safer, better, faster, and at lower costs.

Social implications

This paper does not discuss social implications

Originality/value

This paper successfully demonstrates a novel use of Knowledge-Based system with the integration AHP and HPM analysis to develop a hybrid KBPMS-L6s concept that successfully increases contractor productivity without compromising human safety performance while implementing ALE facility infrastructure maintenance program in upstream oil field operations.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

Article
Publication date: 9 April 2024

Mahuya Kanjilal, Jennifer Davis and Elaine Arnull

This study aims to describe key elements that are critical to virtual qualitative research especially while working with practitioners as participants.

Abstract

Purpose

This study aims to describe key elements that are critical to virtual qualitative research especially while working with practitioners as participants.

Design/methodology/approach

This paper takes a reflexive researcher approach using a case study to explore how researchers adopted a qualitative research approach using digital technology. We use five principles suggested by Boland et al. (2022) as a framework to consider and reflect on our experiences as researchers and those of our participants.

Findings

We highlight the gatekeeper’s support, trusted relationship with the organisations, interpersonal skills of interviewers, stringent measures of securing data and shared experiences of interviewee and interviewers helped complete virtual research. We recommend that four key factors such as digital competency, feasibility, flexibility and resilience should be considered while undertaking or commissioning virtual, qualitative research studies.

Originality/value

Social care practitioners and qualitative researchers increasingly negotiate with digital technologies to undertake their work. In this paper, we evidence how online qualitative approaches can be effective provided challenges are dealt with diligently in each stage of the research process.

Details

Qualitative Research Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1443-9883

Keywords

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