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Content available
Book part
Publication date: 25 March 2024

Sophia Beckett Velez

Abstract

Details

Compliance and Financial Crime Risk in Banks
Type: Book
ISBN: 978-1-83549-042-6

Abstract

Details

Compliance and Financial Crime Risk in Banks
Type: Book
ISBN: 978-1-83549-042-6

Content available
Book part
Publication date: 25 March 2024

Sophia Beckett Velez

Abstract

Details

Compliance and Financial Crime Risk in Banks
Type: Book
ISBN: 978-1-83549-042-6

Article
Publication date: 19 December 2023

Roni Andespa, Yulia Hendri Yeni, Yudi Fernando and Dessy Kurnia Sari

This study aims to investigate what past scholars have learned about Muslim consumer compliance behaviour in Islamic banks and identify what future research is needed. In…

Abstract

Purpose

This study aims to investigate what past scholars have learned about Muslim consumer compliance behaviour in Islamic banks and identify what future research is needed. In addition, it also explores the relationship model between the previously studied determining factors and the customer’s Sharia compliance behaviour.

Design/methodology/approach

This study used a bibliometric–systematic literature review analysis using the Preferred Reporting Items for Systematic reviews and Meta-Analyses (PRISMA) technique by reviewing the articles published from 2013 to 2023. The PRISMA procedures involved several stages, including identification, screening, eligibility, analysis and conclusion based on the findings.

Findings

The results found that customer Sharia compliance behaviour determinants in Islamic banks are attitude, subjective norms, perceived behavioural control, Islamic financial literacy, religiosity, consumer conformity, Islamic branding and behavioural intention. Interestingly, the results indicated that such factors as consumer conformity, Islamic branding and sustainable intentions are less discussed.

Practical implications

Decision-makers in Islamic banks must use digital technology to offer better service and make operations more reachable for customers to access information, complete transactions and manage their accounts by Sharia principles. Therefore, the bank needs to continually produce innovative products and services so that customers have a greater variety of options to suit their Sharia-compliant financial needs. Theoretically, this study has contributed by finding the main critical domains influencing customers’ Sharia compliance behaviour, such as attitudes, subjective norms, perceptions of behavioural control, knowledge of Islamic finance, religiosity, consumer conformity, Islamic branding and behavioural intentions. Then, it makes a theoretical contribution by establishing a model that explains how customers make decisions based on Sharia-related factors in the context of their purchases.

Originality/value

Past studies focused on the Sharia compliance behaviour in paying Zakat for takaful customers. Therefore, this study provides critical factors of Sharia compliance behaviour on conformity, Islamic branding and sustainable intention regarding unexplored consensus on the determinants and outcomes of customer Sharia compliance behaviour of Islamic banking.

Details

Journal of Islamic Marketing, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 25 January 2024

Ayesha Akter Sumi, Saif Ahmed and Syed Shah Alam

This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are…

Abstract

Purpose

This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are profoundly influential.

Design/methodology/approach

Using a mixed-methods research approach (quantitative study with close-ended questionnaire and qualitative study with semistructure interview), this study aims to explore the role of individual characteristics and organizational contexts in environmental CSR practices. The study uses a robust analytical framework encompassing variance inflation factor, orthogonal loading, Cronbach’s alpha, composite reliability and average variance extracted to assess the reliability and validity of these metrics.

Findings

Thematic analysis reveals the motivations, attitudes and challenges experienced by organizational leaders in aligning Islamic ethics with environmental stewardship, whereas the quantitative results provide empirical support for the relationship between various organizational practices (denoted as M#1 to M#8) and environmental CSR.

Originality/value

The findings of this study illuminate the potential benefits of tailoring CSR policies to fit within specific religious and cultural frameworks, offering both theoretical contributions and practical insights.

Details

Journal of Islamic Marketing, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 12 March 2024

Inani Husna Zamri, Beverley R. Lord and Natasja Steenkamp

This study aims to explore farmers’ perceptions of environmental impacts of dairying and their practices towards implementing environmental management accounting (EMA) techniques.

Abstract

Purpose

This study aims to explore farmers’ perceptions of environmental impacts of dairying and their practices towards implementing environmental management accounting (EMA) techniques.

Design/methodology/approach

Semi-structured interviews were held with five dairy farmers in the South Island of New Zealand (NZ).

Findings

Dairy farmers perceive environmental sustainability in dairying as being able to feed people while protecting the environment so that future generations can also enjoy the natural world. Recognising the need to alter their practices to reduce environmental damage they have produced, dairy farmers use some EMA techniques, but the primary motivation is compliance with government regulations. Other motivations for using EMA techniques are high economic returns, maintaining their reputation and self-satisfaction. Barriers to implementing EMA techniques are primarily due to lack of clarity and feasibility of regulations, coercion and inadequate communication by regulators and high compliance costs.

Originality/value

The findings contribute to the current EMA literature by providing a better understanding of EMA practices of dairy farmers in NZ, barriers to implementing EMA and how those barriers could be reduced. It may also help NZ central and local government in developing environmental strategies and policies. Furthermore, this research is expected to help people in the dairy industry to find ways to educate farmers about how the measures that are required can help them to reduce both the environmental impacts and the costs of dairying, thus contributing to sustainable development globally.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 19 December 2023

Udani Chathurika Edirisinghe, Md Moazzem Hossain and Manzurul Alam

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing…

Abstract

Purpose

This study aims to explore the managerial conception of the determinants and barriers of sustainability integration into management control systems (MCS) of manufacturing companies in Sri Lanka. Although existing literature has explored the factors that influence the adoption of specific management controls to handle environmental and social issues, the role of management conception has been underrepresented. Specifically, literature is scarce in identifying contextual and organisational factors that influence corporates beyond mere adoption of controls but to integrate with regular controls, especially in developing countries such as Sri Lanka.

Design/methodology/approach

A multiple case study approach has been used to identify the management conception of barriers and enablers for sustainability control integration. The analysis is conducted based on a theoretical framework extending the work of Gond et al. (2012) and George et al. (2016). To obtain an in-depth and multifaceted view, semi-structured interviews were conducted with managers in charge of different functional departments of five manufacturing companies.

Findings

The findings identified managers’ perceived factors, such as environmental impact, stakeholder pressure (customer, competitor and regulatory authorities) and top management commitment, showing a clear difference between strongly and weakly integrated companies. Contrary to the literature, domestic regulatory pressure and multinational ownership do not sufficiently drive MCS sustainability integration.

Practical implications

The findings have implications for managers and practitioners to anticipate the potential barriers and determinants of sustainability integration and provide guidance to take proper measures to deal with them when designing and implementing their MCS.

Originality/value

The study adds value to the literature by presenting a theoretical framework based on the triangulation of different theories to recognise the significance of management idea in sustainable integration. Furthermore, because sustainable integration of MCS is a novel idea, this research is one of the earlier attempts to highlight problems from the perspective of developing countries.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Abstract

Details

Compliance and Financial Crime Risk in Banks
Type: Book
ISBN: 978-1-83549-042-6

Article
Publication date: 21 March 2024

John Aliu, Doyin Hellen Agbaje, Ayodeji Emmanuel Oke and Andrew Ebekozien

The main objective of this study is to evaluate the driving forces behind the adoption of indoor environmental quality (IEQ) principles in building designs from the perspectives…

Abstract

Purpose

The main objective of this study is to evaluate the driving forces behind the adoption of indoor environmental quality (IEQ) principles in building designs from the perspectives of Nigerian quantity surveying firms.

Design/methodology/approach

A quantitative approach was used which involved administering a well-structured questionnaire to a sample of 114 quantity surveyors. The collected data were analyzed using various statistical methods, including frequencies, percentages, mean item scores, Kruskal–Wallis test and exploratory factor analysis.

Findings

The top five ranked drivers were climate change mitigation, conservation of natural resources, reduction of waste and pollution, use of sustainable building materials and development of new materials and building systems. Based on the factor analysis, the study identified five clusters of drivers: (1) health and well-being drivers (2) economic drivers (3) environmental drivers (4) innovation and technology drivers and (5) regulatory drivers.

Practical implications

The findings from this study suggest that to effectively integrate IEQ principles, quantity surveying firms should consider developing comprehensive guidelines and checklists that align with the identified drivers and clustered categories. These resources can serve as practical tools for project teams, facilitating a structured and holistic approach to the incorporation of IEQ factors throughout the project lifecycle.

Originality/value

The study’s identification of the top drivers and the subsequent clustering of these drivers into five distinct categories contributes to the existing body of knowledge on IEQ. This approach provides a structured framework for comprehensively understanding the factors influencing IEQ adoption, offering a valuable tool for researchers, policymakers and industry practitioners.

Details

International Journal of Building Pathology and Adaptation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4708

Keywords

Article
Publication date: 10 January 2024

Burcu Üzüm, Osman Seray Özkan and Irene Huertas-Valdivia

A quantitative study sought to better understand responsible leadership (RL) style in the private security sector. The authors analyzed RL’s mediating role in the relationship…

Abstract

Purpose

A quantitative study sought to better understand responsible leadership (RL) style in the private security sector. The authors analyzed RL’s mediating role in the relationship between rules climate (RC) and employees' perceived organizational support (POS).

Design/methodology/approach

The data were collected through an online questionnaire administered to full-time private guards in Ankara (Turkey). A mediation model was proposed, and research hypotheses were tested with structural equation modeling (SEM).

Findings

The results indicate a significant positive relationship between the company’s RC and managers' RL, and a positive significant relationship between managers' RL and employees' POS. RL mediates the relationship between company’s RC and employees' POS.

Research limitations/implications

The theoretical framework draws on conservation of resources (COR) theory to consider RL an effective resource. The organization’s RC was a key factor the affecting leader’s responsible behaviors.

Originality/value

This study explores a thriving leadership style, gaining research attention across fields. To the authors' knowledge, no prior research has studied this leadership style in the security sector. The authors use COR to increase understanding of an important antecedent (company’s RC) and consequence (employees' POS) of RL, highlighting this emerging style’s mediating role.

Propósito

Este artículo de enfoque cuantitativo favorece una mayor comprensión del liderazgo responsable (RL) en el sector de la seguridad privada. Analiza el papel mediador de este estilo de liderazgo en la relación entre un clima de regulación (RC) y la percepción de los trabajadores del apoyo organizacional (POS).

Diseño/metodología/enfoque

Los datos fueron recolectados a través de un cuestionario online que se administró a guardas de seguridad privados empleados a tiempo completo en la región de Ankara (Turquía). Se propone un modelo de mediación y se comprueban las hipótesis propuestas a través de ecuaciones estructurales con el software (SEM).

Resultados

Los resultados obtenidos indican una relación positiva y significativa entre el RC y el liderazgo responsable de los superiores, así como una relación también positiva y significativa entre el RL y la POS de los empleados. Se encuentra que el RL media la relación entre el RC y el POS.

Implicaciones de la investigación

Bajo el marco teórico de la Teoría de Conservación de Recursos (COR) se considera que el RL es un recurso altamente efectivo para las organizaciones. El RC de la organización se perfila como un factor clave que afecta los comportamientos del líder responsable.

Limitaciones del trabajo

El diseño transversal del estudio (datos recogidos en un memento del tiempo) y el uso de una muestra de conveniencia son las principales limitaciones del trabajo.

Originalidad/valor

Este estudio explora un estilo de liderazgo aún desconocido, pero con gran potencial, que está ganando fuerza en el ámbito de la investigación científica en los últimos años. Según nuestro conocimiento, se trata del primer estudio que explora este novedoso estilo de liderazgo en el sector de la seguridad privada. El empleo de la Teoría COR favorece la comprensión del RC como un antecedente de este estilo de liderazgo (RL), y también contribuye a comprender la POS de los empleados como clara consecuencia, destacando el papel mediador de este estilo de liderazgo emergente.

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