Search results
1 – 5 of 5Ayesha 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
Keywords
This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit…
Abstract
Purpose
This paper’s objective is to provide a systematic literature review of the contextual factors affecting downward communication from supervisors to subordinates in the audit environment. In addition, this review identifies emerging research themes and directions for future research.
Design/methodology/approach
I accomplish this review’s objectives by leveraging communication literature to establish a framework to identify and synthesize contextual factors affecting downward communication in the audit environment. The review identifies 50 published articles in the last 20 years from leading accounting and auditing journals.
Findings
This study consolidates research findings on downward communication under two primary contextual factors: (1) message and (2) channel. Findings indicate that empirical research examining communication in audit is fragmented and limited. Studies examining the message focus heavily on its content and treatment in the areas of feedback, nonverbal cues, and fraud brainstorming, and a handful of additional studies examine the effectiveness of the channel in these areas. Additional research is needed to understand a broader set of supervisor–subordinate communication practices, including those that are computer-mediated, and their effect on subordinate auditors’ judgments and behaviors in the contemporary audit environment.
Originality/value
Much of the audit literature examining communication to date is topic-versus construct-based, making it difficult to see how the research findings relate to one another. This review is the first to synthesize the literature to provide academics recommendations for a way forward, and inform practitioners of communication practices whereby supervisors can be trained to improve audit quality.
Details
Keywords
Walter Leal Filho, Maria Alzira Pimenta Dinis, Amanda Lange Salvia, Bárbara Maria Fritzen Gomes, Claudio Ruy Portela de Vasconcelos and Clarissa Ferreira Albrecht
The COVID-19 pandemic has led to changes in academic routines. These changes have also contributed to an increase in the number of papers submitted to journals, citations and…
Abstract
Purpose
The COVID-19 pandemic has led to changes in academic routines. These changes have also contributed to an increase in the number of papers submitted to journals, citations and, ultimately, to changes in metrics. This study aims to address a gap between theory and practice, analysing the changes in the impact factor (IF) of a sample of 30 environment/sustainability-related journals, in the face of the COVID-19 pandemic.
Design/methodology/approach
The study used an expert-driven literature analysis and an assessment of a selected sample of 30 environment/sustainability-related journals’ increased trends.
Findings
The unprecedented trend observed when analysing the results obtained in the IF of environment/sustainability-related journals contribute to the body of knowledge on this topic, allowing us to understand how specifically the COVID-19 pandemic has influenced scientific publishing, despite the restrictions imposed by lockdowns and access to research knowledge and facilities.
Research limitations/implications
Based on a sample of 30 environment/sustainability-related journals, this study can highlight lessons learned from the COVID-19 pandemic, suggesting specific measures which may be addressed to contribute to upkeep levels of publishing in the environment/sustainability field covered in this study.
Practical implications
This study will contribute to setting the stage for additional research on the influences of the COVID-19 pandemic on scientific publishing’s impact in environment/sustainability areas of knowledge. The implications of this research will allow us to set the basis for more extensive research in other areas of knowledge.
Originality/value
To the best of the authors’ knowledge, this study is unique, as it addresses the implications of the COVID-19 pandemic in 30 considered exemplary environment/sustainability-related journals, the main research area of all the authors involved in this publication.
Details