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Article
Publication date: 9 February 2024

Desi Tri Kurniawati, Yudi Fernando, M. Abdi Dzil Ikhram W. and Masyhuri

The mergers and acquisitions impact the firm’s marketing strategy to target the potential market. To compete with conventional banks, Shariah banks have accommodated financial…

Abstract

Purpose

The mergers and acquisitions impact the firm’s marketing strategy to target the potential market. To compete with conventional banks, Shariah banks have accommodated financial technology (Fintech) and digitalisation to retain existing customers and attract potential customers. Furthermore, this study aims to analyse the role of organisational trust and commitment in mediating the effect of perceived organisational support and managers’ perceptions of the readiness for Shariah-compliant Fintech adoption.

Design/methodology/approach

To obtain information, 115 managers from Shariah bank in Indonesia were surveyed. The data were then analysed using PLS-SEM with SmartPLS software.

Findings

Perceived organisational support became crucial in improving readiness to adopt the digitalisation initiative and adhere to Shariah norms. Moreover, organisational trust and commitment fully mediated the effect of perceived organisational support and manager’s readiness to change towards Shariah digital bank.

Practical implications

Adopting Fintech and its services can offer better value to customers. Digital technology has supported the merger acquisition of Shariah bank to reduce operational costs and improve productivity and service quality. The Fintech adoption in Shariah banks needs to align with a marketing strategy that can add value, offer efficient services and ensure that all transactions are safe, transparent and Riba-free (interest charged on financial transactions).

Originality/value

From Shariah bank’s perspective, the role of organisational support in Fintech adoption is limited, and there is a lack of studies investigating managers’ readiness to change in post-merger and acquisitions. This study sheds new light on how Shariah banks must offer Fintech services and adopt digital technology to remain relevant and competitive. This study provides evidence of Shariah-compliant bank readiness and organisational support and commitment enablers using two mediating mechanisms. Properly adopting Fintech can provide superior service and Shariah-compliant banking services.

Details

Journal of Islamic Marketing, vol. 15 no. 6
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 27 November 2023

Balakrishna Ballekura and Lavanya Vilvanathan

Despite the prevalence of uncivil behaviors across families and past studies attributing work stressors to suicidal ideation (SI), there is no conclusive evidence of the…

Abstract

Purpose

Despite the prevalence of uncivil behaviors across families and past studies attributing work stressors to suicidal ideation (SI), there is no conclusive evidence of the interactive effect of family incivility (FI) aggravating SI. Hence, the purpose of this study is to explore the association between FI and SI through emotional exhaustion (EE) in the workplace and regulation of emotion.

Design/methodology/approach

A time lag (T1 and T2) study is applied for primary data collection using a survey questionnaire. The partial least squares–structural equational modeling algorithm tests reliability, validity and hypotheses.

Findings

Experiencing FI exacerbates SI, while the regulation of emotion and EE mediate the association between FI and SI.

Practical implications

Professionals are advised to adopt regulation of emotion that fosters desirable behavior and shields targets from FI and EE, minimizing the intensity of SI.

Originality/value

This study significantly adds to how FI and EE aggravate SI and contribute to the body of knowledge on the regulation of emotion in stress and coping mechanisms.

Details

International Journal of Conflict Management, vol. 35 no. 3
Type: Research Article
ISSN: 1044-4068

Keywords

Article
Publication date: 28 June 2023

Vishal Goel, Balakrishnan R. Unny, Samik Shome and Yuvika Gupta

This study aims to conduct a systematic literature review and bibliometric analysis on the topic of digital labour. The study also identifies the future research directions for…

Abstract

Purpose

This study aims to conduct a systematic literature review and bibliometric analysis on the topic of digital labour. The study also identifies the future research directions for the topic.

Design/methodology/approach

In total, 118 research papers were identified and reviewed from 11 established research databases and A*, A and B category journals from the ABDC journal list. The papers covered a timespan between 2006 and 2023. Bibliometric analysis was conducted to identify key research hotspots.

Findings

The emergent themes and associated sub-themes related to digital labour were identified from the literature. The paper found three significant themes that include digital labour platform, gig economy and productivity. This study also acts as a platform to initiate further research in this field for academicians, scholars, industry practitioners and policymakers. The future research scope in the topic is also presented.

Originality/value

The present study is unique in its nature as it approaches the topic of digital labour from all relevant perspectives.

Details

International Journal of Organizational Analysis, vol. 32 no. 5
Type: Research Article
ISSN: 1934-8835

Keywords

Article
Publication date: 13 October 2023

Henry Ordower

This paper aims to address the fundamentals of tax planning and seeks to focus on the opportunities and root causes for tax planning.

Abstract

Purpose

This paper aims to address the fundamentals of tax planning and seeks to focus on the opportunities and root causes for tax planning.

Design/methodology/approach

The paper reviews the current state of tax planning with case studies that reveal fundamental statutory structural opportunities.

Findings

While some, possibly many, tax advisers lack integrity and recommend tax structures to their clients that are inconsistent with reasonable interpretations of the tax law, most advisers, even very aggressive and creative advisers, probably do not. The paper suggests that it may be futile to seek to deter tax professionals from designing and marketing tax plans unless legislation makes tax advisers jointly responsible with their clients for their clients’ tax underpayments.

Practical implications

Short of such a radical approach, governments must commit first to altering the basic structure of their tax laws to make aggressive tax planning uninviting.

Originality/value

The paper offers original insights into the inseparability of the legislative process from the creation of unnecessary tax planning opportunities.

Details

Journal of Financial Crime, vol. 31 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 18 June 2024

Zainab Al-Attar and Rachel Worthington

Early bio-psycho-social experiences can dramatically impact all aspects of development. Both autism and traumagenic histories can lead to trans-diagnostic behavioural features…

Abstract

Purpose

Early bio-psycho-social experiences can dramatically impact all aspects of development. Both autism and traumagenic histories can lead to trans-diagnostic behavioural features that can be confused with one another during diagnostic assessment, unless an in-depth differential diagnostic evaluation is conducted that considers the developmental aetiology and underpinning experiences and triggers to trans-diagnostic behaviours.

Design/methodology/approach

This paper will explore the ways in which biological, cognitive, emotional and social sequelae of early trauma and attachment challenges, can look very similar to a range of neurodevelopmental disorders, including autism. Relevant literature and theory will be considered and synthesised with clinical knowledge of trauma and autism.

Findings

Recommendations are made for how the overlap between features of autism and trauma can be considered during assessments alongside consideration for interventions to enable people to access the most appropriate support for their needs.

Originality/value

Many features of the behaviours of individuals who have experienced early childhood trauma and disrupted or maladaptive attachments, may look similar to the behaviours associated with autism and hence diagnostic assessments of autism need to carefully differentiate traumagenic causes, to either dual diagnose (if both are present) or exclude autism, if it is not present. This has for long been recognised in child and adolescent autism specialist services but is less well developed in adult autism specialist services.

Details

Advances in Autism, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2056-3868

Keywords

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