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Article
Publication date: 1 May 2024

Kausar Yasmeen

This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging…

Abstract

Purpose

This study aims to develop a comprehensive framework for Islamic social entrepreneurship (ISE) by synthesizing Islamic principles and social entrepreneurship concepts, bridging the gap between theory and practice.

Design/methodology/approach

Using a systematic literature review, this study focuses on scholarly works published from 1992 to 2023, uses thematic analysis and engages with subject experts to craft a framework for ISE.

Findings

The study identified 39 sub-dimensions grouped into 13 core dimensions. These findings highlight the multifaceted impact on ISE, emphasizing its commitment to ethical, socially responsible practices and achieving lasting social impact through collaborative, innovative approaches guided by Islamic principles.

Research limitations/implications

Limitations include regional focus, lack of longitudinal data and absence of quantitative testing for the framework. Future research should expand scope, use quantitative analysis and explore gender dynamics, policy implications and standardized impact metrics to enhance the framework’s robustness.

Practical implications

The study’s comprehensive framework aids ISE practitioners in aligning their ventures with Islamic ethics and social impact. As interest in ISE grows, particularly in Muslim-majority contexts, this research facilitates the integration of Islamic values into social entrepreneurship, addressing pressing societal challenges.

Originality/value

This study contributes to the field of ISE by proposing a meticulously crafted framework that synthesizes Islamic principles and social entrepreneurship concepts. It stands out as a unique endeavor that bridges the gap between theory and practice in ISE, offering practical guidance while enriching the scholarly discourse on the subject.

Details

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

Keywords

Article
Publication date: 2 May 2024

Evie Kendal

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…

Abstract

Purpose

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

Design/methodology/approach

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

Findings

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

Originality/value

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 2 May 2024

Rania Nasreldin and Asmaa Ibrahim

This research aims to shed light on the utilization of open spaces at Effat University through a gender lens. By eliminating gender segregation, the study seeks to examine how…

Abstract

Purpose

This research aims to shed light on the utilization of open spaces at Effat University through a gender lens. By eliminating gender segregation, the study seeks to examine how these spaces are equitably shared between genders, while also delving into the realm of gender sensitive urban design (GSUD). Furthermore, the research strives to gain valuable insights into the experiences of female students in open spaces to propose a framework for the design of fair shared open spaces.

Design/methodology/approach

To achieve these objectives, a multi-faceted approach was adopted. First, the research started by reviewing the literature about gender sensitive urban design and inclusive urban design to conclude the indicators examine how open spaces are shared fairly between both genders; second, an online questionnaire was administered to gather comprehensive data. Third, meticulous observations were conducted, involving the study, analysis and mapping of students' activities using maps and photos. Lastly, a walk shop was organized, with a focus group comprising of female participants. The collected data was then analyzed using SPSS descriptive statistics and the Pearson product-moment correlation coefficient, enabling the identification of key patterns and evaluating female students' satisfaction levels.

Findings

The findings unearth a distinctive perspective on the perception and needs of females within a unique subset of open spaces, referred to as “campus open spaces,” in the context of a gender sensitive urban design. This exploration provides valuable insights into the intricacies of gender dynamics within public spaces, contributing to a more inclusive and equitable environment for all individuals at Effat University, framework shows some of significant indicators that effect on other indicators strongly as sense of safety and security and the diversity of activities that increase visiting rates, sense of belonging.

Originality/value

This research presents a framework aimed at improving the concept of equitable and inclusive, open spaces, particularly on campuses within significant communities like KSA. The focus is on creating fair shared places that facilitate interaction and cater to the social and cultural needs of students, with a particular emphasis on supporting female students. By enhancing their sense of belonging and addressing their unique requirements, this framework aims to positively impact their academic performance while fostering an inclusive and engaging campus environment.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Open Access
Article
Publication date: 1 May 2024

Valentina Mazzoli, Raffaele Donvito and Lia Zarantonello

Considering the ongoing discourse on diversity, equity and inclusion, brands aim to develop marketing campaigns that demonstrate respect for all individuals. Despite these…

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Abstract

Purpose

Considering the ongoing discourse on diversity, equity and inclusion, brands aim to develop marketing campaigns that demonstrate respect for all individuals. Despite these intentions, many advertisements still provoke strong negative reactions from consumers due to brand transgressions in social media marketing campaigns that violate these values. The purpose of this paper is to analyze the repercussions that such social media marketing campaigns have on brands, categorizing these campaigns as brand transgressions in social media advertising.

Design/methodology/approach

This research uses a mixed-method design that includes semi-structured interviews (Study 1), a content analysis (Study 2) and an online experiment (Study 3).

Findings

This paper clarifies the elements that qualify as brand transgressions in advertising within the diversity, equity and inclusion discourse. The negative electronic word-of-mouth (e-WOM) associated with brand transgressions in advertising comprises negative emotions (e.g. anger, contempt, disgust and hate) and behavioural intentions to penalize the brand (e.g. negative word-of-mouth, brand avoidance and protest behaviours). The negative e-WOM stemming from these transgressions amplifies the adverse consequences for consumer–brand relationships by negatively influencing other consumers through sympathy towards the offended parties.

Research limitations/implications

This paper offers brand managers guidelines for preventing and managing negative consumer reactions towards brands based on their responses to marketing campaigns that contradict the principles of diversity, equity and inclusion.

Originality/value

This paper contributes to the literature on brand transgressions related to diversity, equity and inclusion values by exploring their impact on consumer–brand relationships and highlighting the pivotal role of sympathy in perpetuating negative consequences.

Details

Journal of Product & Brand Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1061-0421

Keywords

Article
Publication date: 26 April 2024

David A. Kirby and Felicity Healey-Benson

This study aims to develop an entrepreneurial business model capable of addressing and preventing the exploitation and inequality that traditionally have resulted from…

Abstract

Purpose

This study aims to develop an entrepreneurial business model capable of addressing and preventing the exploitation and inequality that traditionally have resulted from entrepreneurship, particularly in emerging economies.

Design/methodology/approach

The research uses systems thinking, the first law of cybernetics, and the principles of harmony to formulate a systemic solution to the problem, which it exemplifies via six purposefully selected short cases drawn from diverse industry sectors and economies.

Findings

This paper demonstrates how the conventional model of entrepreneurship, often associated with colonial exploitation and resultant inequalities, can be transformed into a triple bottom line model—harmonious entrepreneurship – that integrates the traditional economic, eco-, humane, and social approaches and creates a synergy where profit, planet, and people are in harmony. The model challenges the profit maximisation/shareholder value doctrine of business success.

Research limitations/implications

Only six cases are presented here, and there is a need for further research in different political-economic contexts and industry sectors. Also, the way entrepreneurship is taught needs to change so that it addresses the sustainability challenge in general and the problem of inequality in particular.

Practical implications

There needs to be a change in the entrepreneurial mindset and the way entrepreneurship is taught and potential entrepreneurs are trained if entrepreneurship is to address the sustainability challenge in general and the problem of inequality in particular.

Originality/value

This is a novel approach to the study of entrepreneurship and its impact on inequality that shows how it can ameliorate and/or prevent inequality, particularly in emerging economies, by adopting a more holistic approach to business success and supplanting “having and needing” with “being and caring”.

Details

Journal of Entrepreneurship in Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4604

Keywords

Article
Publication date: 2 May 2024

Samuel Koufie, Lexis Alexander Tetteh, Amoako Kwarteng and Richard Amankwa Fosu

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating…

Abstract

Purpose

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Design/methodology/approach

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

Findings

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Practical implications

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

Originality/value

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 26 April 2024

Kareem Folohunso Sani, Ayantunji Gbadamosi and Rula R. Al-Abdulrazak

This study aims to investigate sustainability practices in the banking industry, focusing on a developing economy. It uses the triple-bottom-line framework to answer the following…

Abstract

Purpose

This study aims to investigate sustainability practices in the banking industry, focusing on a developing economy. It uses the triple-bottom-line framework to answer the following research question: how do banks in Nigeria conceptualise sustainability, and what role does it play in their banking practices?

Design/methodology/approach

This study adopts a social constructivist approach in its exploration of banking sustainability practices in an emerging economy, and the research design is a purpose-based (exploratory) approach. The qualitative data was collected from 33 bank personnel from various bank units and departments through semi-structured interviews to achieve the research objective.

Findings

The study reveals a lack of sustainability policies and programmes, as banks focus mainly on profitability. It uncovers unfair treatments of bank workers through casualisation, low wages and work overload. It indicates that most banks in developing countries ignore environmental considerations, as they still carry out paper-based transactions and use diesel-powered generators, which cause various negative environmental impacts. It also confirms that governments and banks in the country are not doing enough to propagate sustainable practices and banks have also not taken advantage of the sustainability concept to promote their brands; instead, they consider it as requiring additional operational costs.

Practical implications

The findings demonstrate the need for banks to see sustainability from a marketing point of view and adopt sustainable practices to create additional value that will improve their brand image and enhance their competitiveness.

Originality/value

The importance of sustainability in the banking industry in emerging economies is considered a viable means of contributing to the overall development goals of the United Nations as the world tries to preserve the environment. It also highlights the consequences of inaction or unsustainable banking practices.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 30 April 2024

Nurfarahin Mohd Haridan, Ahmad Fahmi Sheikh Hassan and Sabarina Mohammed Shah

This study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks…

Abstract

Purpose

This study aims to investigate the pragmatic issues on the radical call for the establishment of an external Shariah auditor (ESA) in the governance framework of Islamic banks (IBs).

Design/methodology/approach

From 11 well-established Malaysian IBs, 16 internal auditors were interviewed to provide an in-depth understanding on how ESA can provide greater assurance to stakeholders in Malaysian IBs.

Findings

This study reported mixed acceptance from internal auditors on the proposed additional governance layer to be undertaken by the ESA. Generally, internal auditors reluctantly agreed that Shariah auditing by the ESA would enhance the quality of Shariah assurance but maintain several practical concerns regarding lack of guidelines on Shariah auditing, the additional cost to be borne by IBs and the possible tensions between the ESA and Shariah board (SB) amid the diverse Shariah interpretations available for experts in the field.

Practical implications

The critical point on the manifestation of an ESA in the contemporary IB practice brought by this study highlights the need for regulation and policy promulgation that embrace a comprehensive approach to Shariah audit process within the religio-ethical dogma of Islamic banking and the pragmatic approach to banking.

Originality/value

This study provides evidence on the expected role and competency of an ESA and explores the implications produced by its implementation in Malaysian IBs. This study also clarifies how IBs should delineate the role of Shariah assurance from SB to ESA.

Details

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

Keywords

Article
Publication date: 1 May 2024

Muhammad Zakiy and Khairiza Ramadhani

The purpose of this study is to determine the role of perceived supervisor listening (PSL) on employee organizational citizenship behavior Islamic perspective (OCBIP) with several…

Abstract

Purpose

The purpose of this study is to determine the role of perceived supervisor listening (PSL) on employee organizational citizenship behavior Islamic perspective (OCBIP) with several mediating variables as a link.

Design/methodology/approach

The research was conducted using a purposive sampling technique with a total sample of 100 employees in Islamic financial institutions (IFIs). The collected data were analyzed using SEM-PLS.

Findings

The results of this study indicate that PSL is one of the factors that can improve OCBIP attitudes among employees of IFIs. In addition, this study also shows the role of job motivation and satisfaction in mediating the relationship between PSL and OCBIP. However, the results do not indicate affective commitment.

Practical implications

Based on the results of this study, the leadership of IFIs must be able to develop superior attitudes in OCBIP to increase employee motivation and satisfaction and help increase company productivity.

Originality/value

This study confirms the importance of the role of leaders in shaping positive employee behavior and strengthens the literature related to OCBIP variables that can be used for Islamic-based organizations.

Details

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

Keywords

Open Access
Article
Publication date: 29 April 2024

Mohamed Nisfar Changaranchola and Rabinarayan Samantara

The present research paper aims to examine the inter-relationship between organizational justice (Henceforth termed as OJ), psychological well-being at work (henceforth termed as…

Abstract

Purpose

The present research paper aims to examine the inter-relationship between organizational justice (Henceforth termed as OJ), psychological well-being at work (henceforth termed as PWBW) and organizational citizenship behavior (henceforth termed as OCB). More specifically, this paper attempts to critically analyze the mediating role of PWBW in the relationship between OJ and OCB. The study solely focuses on nurses working at private hospitals in Kerala, who are the largest group of healthcare personnel.

Design/methodology/approach

Data collected from 308 nursing employees were analyzed by using statistical package for the social sciences (SPSS) software.

Findings

The outcomes of the analysis demonstrate that significant correlations exist between all the three key variables and their dimensions. Moreover, it has been found that the relationship between OJ and OCB is partially mediated by PWBW.

Research limitations/implications

In the present healthcare scenario, just after the Covid-19 pandemic, there is a paramount need for the well-being of healthcare staff in order to improve the functioning of the healthcare system.

Originality/value

The study enabled us to develop and provide an explanation as to how social exchange relationship works between OJ and OCB.

Details

Rajagiri Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-9968

Keywords

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