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This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.
Abstract
Purpose
This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.
Design/methodology/approach
The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.
Findings
The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.
Originality/value
Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.
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Waliya Gwokyalya, Ibrahim Mike Okumu and Solomon Rukundo
This paper aims to analyse how the law on income taxation of small businesses in Uganda has evolved from the pre-colonial to the present day.
Abstract
Purpose
This paper aims to analyse how the law on income taxation of small businesses in Uganda has evolved from the pre-colonial to the present day.
Design/methodology/approach
The study used doctrinal legal research based on existing documentation on empirical research from Ugandan laws, institutional writings, books and journal articles.
Findings
The study established that there has been various promulgations and amendment of the law on income taxation of small businesses geared at simplifying the law, expanding the tax base and improving the tax yield from this sector. However, the law still bears limitations, some of which have existed from way back before the current legal regime on presumptive tax. Thus, the income tax yield from small businesses continues to be low over the years. It posits that it is not clear whether small business owners understand the legislations on presumptive income tax to enable us to determine with certainty that further amendments have the potential of enhancing an increased tax yield, which has not been attained over the years.
Originality/value
Limited work has been undertaken on the historical development of the income taxation of small businesses in a developing country like Uganda. This study provides an initial synthesis of the literature on the evolution of income tax laws for small businesses in an economy that had been earlier neglected by scholars.
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Essam Mansour, Ahmed Shehata and Abdelrahman Farrag
The purpose of this study is to explore the information-seeking behavior of Egyptian physicians serving in COVID-19 isolation hospitals.
Abstract
Purpose
The purpose of this study is to explore the information-seeking behavior of Egyptian physicians serving in COVID-19 isolation hospitals.
Design/methodology/approach
A sample of 91 physicians serving in Egyptian isolation hospitals answered the study questionnaire.
Findings
Demographically, more than half of respondents were males. Over one-third of them are holding Doctor of Medicine (M.D), followed by one-third holding Master of Medicine (MMed). Respondents' age ranged from 30 to 60 years. Internal medicine is the most common specialty, accounting for nearly half of all physicians, followed by chest medicine and intensive care medicine. The information-seeking behavior of these three groups in their regular work is believed to be different, but since all of the participants are working in COVID-19 isolation hospitals, they should have the same information resources, Internet access and the same needs relevant to COVID-19 in order to make accurate clinical decisions. The physicians used traditional and electronic information sources to fulfill their information needs, the most important of which were to make a specific research, find an answer to a specific case, and deliver a medical lecture. Colleagues, coworkers, nurses and pharmacists were the most important channels pursued by Egyptian physicians to obtain information.
Originality/value
This study is the first study that focuses on investigating the information-seeking behavior of Egyptian physicians serving in isolation hospitals. Any findings resulted from this study may serve as a noteworthy reference that may be useful to the Egyptian health sector, experts, researchers, as well as policymakers in establishing strategic decisions for making the understating much better.
Peer review
The peer review history for this article is available at: https://publons.com/publon/10.1108/OIR-08-2020-0350
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Danielle van den Heuvel and Julia Noordegraaf
How do we make sense of urban life in the past? What do we do when we study urban history, and to what extent do our methods fully capture the complexities of historical city…
Abstract
How do we make sense of urban life in the past? What do we do when we study urban history, and to what extent do our methods fully capture the complexities of historical city living? These are crucial questions for any scholar interested in the historical dimensions of urban experience. Notwithstanding the interest of most urban historians in the relationship between the physical form of urban space and its experience by inhabitants and visitors, very few scholars have written histories that systematically integrate these two areas of inquiry. In this chapter, we argue that such research requires a method and an accompanying tool that can analyze historical urban life in a more integrated, holistic way. We propose a way forward by introducing the Time Machine platform as a scalable data visualization and analysis tool for researching everyday urban experience across space and time. To illustrate the potential we focus on a case study: the area of the Bloemstraat in early modern Amsterdam. Unpacking a section of the Bloemstraat, house by house and room by room, we show how the Time Machine forms an instrument to connect spatial layouts to the arrangement of objects and to the practical and social use of the space by the inhabitants and visitors. We also sketch how this tool illuminates more dynamic spatial and temporal practices such as how people, goods, and activities are connected to locations in the wider city and beyond.
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This study aims to investigate why anti-corruption statutes are not efficient in Nigeria’s upstream petroleum industry.
Abstract
Purpose
This study aims to investigate why anti-corruption statutes are not efficient in Nigeria’s upstream petroleum industry.
Design/methodology/approach
This study is a doctrinal legal research that embraces a point-by-point comparative methodology with a library research technique.
Findings
This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Finally, this study finds that anti-corruption organisations in Nigeria are not efficient due to non-existence of the Federal Government’s political will to fight corruption, insufficient funds and absence of stringent implementation of the anti-corruption legal regime in the country.
Research limitations/implications
Investigations reveal during this study that Nigerian National Petroleum Corporation (NNPC) operations are characterised with poor record-keeping, lack of accountability as well as secrecy in the award of oil contracts, oil licence, leases and other financial transactions due to non-disclosure or confidentiality clauses contained in most of these contracts. Also, an arbitration proceeding limit access to their records and some of these agreements under contentions. This has also limited the success of this research work and generalising its findings.
Practical implications
This study recommends, among other reforms, soft law technique and stringent execution of anti-corruption statutes. This study also recommends increment in financial appropriation to Nigeria’s anti-corruption institutions, taking into consideration the finding that a meagre budget is a drawback.
Social implications
This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Corruption flourishes due to poor enforcement of anti-corruption laws and the absence of political will in offering efficient regulatory intervention by the government.
Originality/value
The study advocates the need for enhancement of anti-corruption agencies' budgets taking into consideration the finding that meagres budgets are challenge of the agencies.
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Jagjit Singh Dhatterwal and Kuldeep Singh Kaswan
Purpose: Cryptocurrency technology has improved fast in the social economy and growth. Because cryptocurrency has many good qualities, it is initially employed for Bitcoin…
Abstract
Purpose: Cryptocurrency technology has improved fast in the social economy and growth. Because cryptocurrency has many good qualities, it is initially employed for Bitcoin transactions.
Methodology: With the advent of Bitcoin, the link between distributed ledger technology (DLT) and the banking market has become stronger and more integrated. As more banking institutions understood the relevance of DLT, they began experimenting with using it in financial activities, such as R3CEV, Hyperledger, and Qiwi.
Findings: Many commercial organisations are beginning to experiment with DLT to reduce transactional costs and boost operational effectiveness, particularly in financial notes, cross-border payments, and asset-backed financing.
Practical Implications: DLT has many potential applications in banking domains in the upcoming years.
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N. Padmaja, Rajalakshmi Subramaniam and Sanjay Mohapatra
Tania Barboza and Angela Da Rocha
This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of…
Abstract
Purpose
This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.
Design/methodology/approach
This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.
Findings
The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.
Originality/value
This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.
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Yusuf Ayodeji Ajani, Emmanuel Kolawole Adefila, Shuaib Agboola Olarongbe, Rexwhite Tega Enakrire and Nafisa Rabiu
This study aims to examine Big Data and the management of libraries in the era of the Fourth Industrial Revolution and its implications for policymakers in Nigeria.
Abstract
Purpose
This study aims to examine Big Data and the management of libraries in the era of the Fourth Industrial Revolution and its implications for policymakers in Nigeria.
Design/methodology/approach
A qualitative methodology was used, involving the administration of open-ended questionnaires to librarians from six selected federal universities located in Southwest Nigeria.
Findings
The findings of this research highlight that a significant proportion of librarians are well-acquainted with the relevance of big data and its potential to positively revolutionize library services. Librarians generally express favorable opinions concerning the relevance of big data, acknowledging its capacity to enhance decision-making, optimize services and deliver personalized user experiences.
Research limitations/implications
This study exclusively focuses on the Nigerian context, overlooking insights from other African countries. As a result, it may not be possible to generalize the study’s findings to the broader African library community.
Originality/value
To the best of the authors’ knowledge, this study is unique because the paper reported that librarians generally express favorable opinions concerning the relevance of big data, acknowledging its capacity to enhance decision-making, optimize services and deliver personalized user experiences.
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The purpose of this study is to briefly reflect on the continuing relevance of the arguments of “The Audit Society” thesis after 25 years and to consider whether they need to be…
Abstract
Purpose
The purpose of this study is to briefly reflect on the continuing relevance of the arguments of “The Audit Society” thesis after 25 years and to consider whether they need to be adapted in the face of advances in digitization.
Design/Methodology/approach
This essay develops a series of critical reflections on the main arguments in “The Audit Society” (Oxford University Press, 1997).
Findings
There is a need for critical accounting and management research to explore how audit society themes require adjustment in the face of “surveillance capitalism” and how the boundaries between accounting, security and surveillance are becoming blurred.
Originality/value
This essay is a personal and self-critical account of the genesis of The Audit Society thesis which looks forward to how this thesis can develop. It also offers a defence of the value of books in enabling the travelling of ideas across fields.
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