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Article
Publication date: 17 September 2019

Charlotte Bilo and Anna Carolina Machado

This paper discusses the role of Zakat Funds in the provision of social protection in the Middle East and North Africa region, based on the examples of Jordan and Sudan. The…

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Abstract

Purpose

This paper discusses the role of Zakat Funds in the provision of social protection in the Middle East and North Africa region, based on the examples of Jordan and Sudan. The purpose of this paper is to assess different modalities of Zakat in two countries where it is regulated in some form by the state.

Design/methodology/approach

Findings are based on a desk review of academic, peer-reviewed literature as well as reports published by international organisations and information provided online by governments and national Zakat Funds. The choice of these countries was further motivated by the availability of literature in English and Arabic.

Findings

The extent to which Zakat can be used to finance social protection measures varies not only in the way it is collected and administered, but also with the country’s geographic and political conditions. In Sudan, Zakat is mandatory and reaches proportionally more households than in Jordan. While the Quran establishes the eight categories for those who should receive Zakat, the selection in both countries is at the discretion of the Funds’ administrators.

Originality/value

The topic of Zakat is one that has received increased attention by researchers interested in Muslim values, social policy and public finance. However, little research has been produced on the intersections of these three topics.

Details

International Journal of Sociology and Social Policy, vol. 40 no. 3/4
Type: Research Article
ISSN: 0144-333X

Keywords

Book part
Publication date: 23 March 2017

Barbara de Lima Voss, David Bernard Carter and Bruno Meirelles Salotti

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in…

Abstract

We present a critical literature review debating Brazilian research on social and environmental accounting (SEA). The aim of this study is to understand the role of politics in the construction of hegemonies in SEA research in Brazil. In particular, we examine the role of hegemony in relation to the co-option of SEA literature and sustainability in the Brazilian context by the logic of development for economic growth in emerging economies. The methodological approach adopts a post-structural perspective that reflects Laclau and Mouffe’s discourse theory. The study employs a hermeneutical, rhetorical approach to understand and classify 352 Brazilian research articles on SEA. We employ Brown and Fraser’s (2006) categorizations of SEA literature to help in our analysis: the business case, the stakeholder–accountability approach, and the critical case. We argue that the business case is prominent in Brazilian studies. Second-stage analysis suggests that the major themes under discussion include measurement, consulting, and descriptive approach. We argue that these themes illustrate the degree of influence of the hegemonic politics relevant to emerging economics, as these themes predominantly concern economic growth and a capitalist context. This paper discusses trends and practices in the Brazilian literature on SEA and argues that the focus means that SEA avoids critical debates of the role of capitalist logics in an emerging economy concerning sustainability. We urge the Brazilian academy to understand the implications of its reifying agenda and engage, counter-hegemonically, in a social and political agenda beyond the hegemonic support of a particular set of capitalist interests.

Details

Advances in Environmental Accounting & Management: Social and Environmental Accounting in Brazil
Type: Book
ISBN: 978-1-78635-376-4

Keywords

Content available
Book part
Publication date: 29 November 2019

Jiju Antony, Vijaya Sunder M., Chad Laux and Elizabeth Cudney

Abstract

Details

The Ten Commandments of Lean Six Sigma
Type: Book
ISBN: 978-1-78973-690-8

Article
Publication date: 23 January 2007

Michael Romanos

The purpose of this paper is to highlight a selection of poetry titles from the Poets House Showcase of 2006.

Abstract

Purpose

The purpose of this paper is to highlight a selection of poetry titles from the Poets House Showcase of 2006.

Design/methodology/approach

This article provides reviews of selected titles from the 2006 Poets House Showcase.

Findings

This review represents a wide‐ranging selection of contemporary poetry collections and anthologies.

Originality/value

This list documents the tremendous range of poetry publishing from commercial, independent and university presses, as well as letterpress chapbooks, art books and CDs.

Details

Collection Building, vol. 26 no. 1
Type: Research Article
ISSN: 0160-4953

Keywords

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