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Article
Publication date: 17 April 2024

Olayinka Adedayo Erin and Barry Ackers

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially…

Abstract

Purpose

In recent times, stakeholders have called on corporate organizations especially those charged with governance to embrace full disclosure on non-financial issues, especially sustainability reporting. Based on this premise, this study aims to examine the influence of corporate board and assurance on sustainability reporting practices (SRP) of selected 80 firms from 8 countries in sub-Saharan Africa.

Design/methodology/approach

To measure the corporate board, the authors use both board variables and audit committee variables. Also, the authors adapted the sustainability score model as used by previous authors in the field of sustainability disclosure to measure SRPs. The analysis was done using both ordered logistic regression and probit regression models.

Findings

The results show that the combination of board corporate and assurance has a positive and significant impact on the sustainability reporting practice of selected firms in sub-Saharan Africa.

Practical implications

The study places emphasis on the need for strong collaboration between the corporate board and external assurance in evaluating and enhancing the quality of sustainability disclosure.

Originality/value

The study bridged the gap in the literature in the area of corporate board, assurance and SRP of corporate firms which has received little attention within sub-Saharan Africa.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 13 July 2023

S.R. Toliver

The purpose of this paper is to further theorize BlackCrit to include a deeper focus on the framing idea of Black liberatory fantasy via Afrofuturism.

Abstract

Purpose

The purpose of this paper is to further theorize BlackCrit to include a deeper focus on the framing idea of Black liberatory fantasy via Afrofuturism.

Design/methodology/approach

To develop the theoretical connections, the author revisits their previous scholarship on Black girls’ Afrofuturist storytelling practices to elucidate how the girls used their speculative narratives to critique the antiblackness present in their schools and the world at large and to create future worlds in which they have the power to create the world anew.

Findings

This paper discusses the relationship between BlackCrit and Afrofuturism by considering three interrelated ideas: how Afrofuturism acknowledges the antiblackness embedded in the USA; how BlackCrit makes space for liberatory Black futures and otherwise worlds; and how each theoretical idea inherently complements the other.

Originality/value

This paper creatively uses a hip hop album as a foundation for the portrayal of the intricate connections between Black pasts, presents and futures. As a conceptual paper, it pushes educators and researchers to consider the call and response between antiblackness and Black futurity.

Details

Journal for Multicultural Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-535X

Keywords

Article
Publication date: 27 September 2023

Rashed Jahangir and Mehmet Bulut

This study aims to propose a model to elevate the financial empowerment of Muslim women by rejuvenating the practice of Mahr in society and facilitating the affordability of men…

Abstract

Purpose

This study aims to propose a model to elevate the financial empowerment of Muslim women by rejuvenating the practice of Mahr in society and facilitating the affordability of men to pay that Mahr amount.

Design/methodology/approach

The approach of this study is to offer a model through the interest-free savings-based finance concept. The model comprises four stages; each stage of the model is mathematically formulated and graphically explained to ensure clarity and coherence. To further investigate the issue, the authors use a convenient sampling method to ask a small sample size of respondents (women) from different countries about their financial contribution and empowerment in the family.

Findings

This model enables women to turn their exclusive financial right into a source of earning without borrowing from any source or paying interest on the principal amount. Besides, it encourages accelerating men’s obligation to pay the Mahr to the women immediately during the marriage ceremony by facilitating men’s affordability. Almost 45% of respondents state that a woman’s financial contribution exalts her decision-making power and strengthens her financial position in the family.

Social implications

The authors attempt to revitalize Mahr practice in Muslim society to accelerate the process of receiving a woman’s exclusive financial right and empower a family as a whole through the Mahr model.

Originality/value

Considering the model’s uniqueness, the developed and proposed Mahr model in this research is novel; to the best of the authors’ knowledge, no other study has been conducted and developed such a model using the Mahr concept.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

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