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Article
Publication date: 29 December 2023

Samir Alamad

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.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Abstract

Purpose

This study aims to examine the motivations and supports of stakeholders in the slum communities, Ghana.

Design/methodology/approach

Two-stage methodologies were used for data collection. Published Google News articles about the phenomenon as well as exploratory qualitative in-depth interviews with 15 participants.

Findings

The evidence shows that structured and unstructured are the two main categories of stakeholders operating in the space of slums in Ghana. It shows that stakeholders are motivated by their objectives and ethical or moral obligations to provide support in the form of consumables, housing and finance to the slums.

Research limitations/implications

Because of the data collection regime used in this project, findings are specific to the Ghanaian context and not generalisable. However, the results could be beneficial in other contexts with similar slum phenomena.

Practical implications

The conclusions drawn serve as a springboard for urban managers responsible for slum administration and management to develop policy packages to incentivise and enlist more non-slum stakeholders in the existing stakeholders.

Originality/value

To the best of the authors’ knowledge, this study is one of the few that expands the frontiers of the stakeholder model within context to discover specific slum stakeholders, their motivations and support for the slums in a consolidated manner.

Details

Housing, Care and Support, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-8790

Keywords

Article
Publication date: 22 November 2023

Charles Ackah, Gertrude Dzifa Torvikey, Faustina Obeng Adomaa and Kofi Takyi Asante

The marginalisation of female entrepreneurs in accessing credit is well documented. Yet, how female entrepreneurs navigate through the marginalisation to gain funding is…

Abstract

Purpose

The marginalisation of female entrepreneurs in accessing credit is well documented. Yet, how female entrepreneurs navigate through the marginalisation to gain funding is under-explored.

Design/methodology/approach

The authors address this gap using qualitative data from 30 female entrepreneurs in three neighbourhoods with varying socio-economic characteristics in Ghana's capital, Accra.

Findings

The authors find a marked aversion to bank loans among respondents. Consequently, they nurtured trust in their social circles in order to facilitate access to informal credit from internal (e.g. family and friends) and external (e.g. trade credit, associations and religious organisations) sources. This aversion to loans from formal financial institutions (FFIs) had a socio-cultural aspect, including cumbersome application procedures, a deep-rooted fear of the social consequences of defaulting and religious prohibition against interest payment for Islamic traders.

Social implications

This paper shows that providing formal access to credit is not enough to support women's entrepreneurship if the socio-cultural factors inhibiting women's access to credit from FFIs are not addressed.

Originality/value

The findings suggest that trust is an important factor that bridges the gap in female entrepreneurs' access to funding given their heavy reliance on informal sources of funding.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-02-2023-0090

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 10 July 2023

Khadar Ahmed Dirie, Md. Mahmudul Alam and Selamah Maamor

The sustainable development goals (SDGs) devised by the United Nations (UN) call on countries – whether rich or poor – to solve global issues, improve lives and save the planet…

1215

Abstract

Purpose

The sustainable development goals (SDGs) devised by the United Nations (UN) call on countries – whether rich or poor – to solve global issues, improve lives and save the planet for future generations. However, the UN predicts that between $5 and $7tn will need to be spent annually between now and 2030 to accomplish these goals, posing a major financial hurdle. Islamic social finance, if used ethically, seeks to realise SDGs through fairness, justice and equity. Thus, this study aims to determine how Islamic social finance instruments such as Zakat, Waqf, Sadaqat and Qard-hasan contribute to realising SDGs.

Design/methodology/approach

This study used a preferred reporting items for systematic reviews and meta-analyses-based systematic literature review. Scopus and Google Scholar were chosen for the qualitative and meta-analysis of studies. The topic was reviewed in 178 academic papers from 2000 to 2022. The required articles were analysed after careful review.

Findings

Islamic social financing mechanisms have the capacity to solve many social issues and create better welfare conditions by ensuring economic, social and environmental sustainability in line with the SDGs. Indonesia and Malaysia lead Islamic social finance research, the survey found. The review revealed that Islamic social funding can achieve 11 out of 17 SDGs. Islamic commercial finance can be used for the remaining goals. The paper highlights Islamic social funding research limitations and opportunities.

Research limitations/implications

The review study shows that Islamic social finance can fill the SDG funding gap, especially considering the post-pandemic financial crisis that has increased global income inequality and social disparities.

Originality/value

To the best of the authors’ knowledge, this article is the first of its kind to review the potential of Islamic social financing instruments to help achieve the SDGs.

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: 30 January 2024

Abraham Gyamfi Ababio

Religion could drive development. Although Ghana is touted as the most religious country in the world, notably, some Charismatic/Pentecostal churches operate at the expense of…

Abstract

Purpose

Religion could drive development. Although Ghana is touted as the most religious country in the world, notably, some Charismatic/Pentecostal churches operate at the expense of community development and members’ welfare. This study sought to achieve three objectives: to determine whether there is an opportunity for organizing the various churches for interfaith cooperative collective action; to assess the association between people’s religiosity and the propensity to join interfaith cooperative collective action and to assess people’s perceptions of the institutional framework that could facilitate the organization of the religious community in Ghana for interfaith collective action.

Design/methodology/approach

Descriptive statistics and an ordered probit model (OPM) were used to analyze cross-sectional data from a representative sample of households in the Greater Accra Region. Thematic analysis was also used to analyze the qualitative data.

Findings

The study found that generally, there is a positive response to a proposal to mobilize churches in an interfaith cooperative collective action, but distrust poses a great threat to interfaith cooperative collective action. The study also found that affiliation with the Seventh-Day Adventist Church and Pentecostal/Charismatic is negatively (positively) associated with the propensity to join a collective action, respectively. Finally, the results of the study found that accountability, proper management and fair distribution of the proceeds from a collective action will help in mobilizing churches in Ghana in an interfaith collective action.

Originality/value

This is the first major study to explore the possibility of interfaith collective action among religious denominations aimed at accelerating poverty reduction and wealth creation in any developing country.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-08-2023-0670

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Open Access
Article
Publication date: 6 October 2023

Renata Konrad, Solomiya Sorokotyaha and Daniel Walker

Conflict and violence are the main drivers of globally escalating humanitarian needs. Local grassroots initiatives are pivotal in distributing humanitarian supplies in the acute…

Abstract

Purpose

Conflict and violence are the main drivers of globally escalating humanitarian needs. Local grassroots initiatives are pivotal in distributing humanitarian supplies in the acute response phase until more established humanitarian aid organizations can enter. Nevertheless, scant research exists regarding the role of grassroots associations in providing humanitarian assistance during a military conflict. The purpose of this paper is to understand the role of grassroots associations and identify important themes for effective operations.

Design/methodology/approach

This paper adopts a case-study approach of three Ukrainian grassroots associations that began operating in the immediate days of the full-scale invasion of Ukraine. The findings are based on analyzing primary sources, including interviews with Ukrainian volunteers, and are supported by secondary sources.

Findings

Grassroots associations have local contacts and a contextual understanding of population needs and can respond more rapidly and effectively than large intergovernmental agencies. Four critical themes regarding the operations of grassroots associations emerged: information management, inventory management, coordination and performance measurement. Grassroots humanitarian response operations during conflict are challenged by personal security risks, the unpredictability of unsolicited supplies, emerging volunteer roles, dynamic transportation routes and shifting demands.

Originality/value

Grassroots responses are central to humanitarian responses during the acute phase of a military conflict. By examining the operations of grassroots associations in the early months of the 2022 war in Ukraine, the authors provide a unique perspective on humanitarian logistics. Nonetheless, more inclusive models of humanitarian responses are needed to harness the capacities and resilience of grassroots operations in practice.

Details

Journal of Humanitarian Logistics and Supply Chain Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2042-6747

Keywords

Article
Publication date: 26 March 2024

Mona Harb, Sophie Bloemeke, Sami Atallah and Sami Zoughaib

Using critical disaster studies and state theory, we assess the disaster aid platform named Lebanon Reconstruction, Reform and Recovery Framework (3RF) that was put in place by…

Abstract

Purpose

Using critical disaster studies and state theory, we assess the disaster aid platform named Lebanon Reconstruction, Reform and Recovery Framework (3RF) that was put in place by international donors in the aftermath of the Beirut Port Blast in August 2020, in order to examine the effectiveness of its inclusive decision-making architecture, as well as its institutional building and legislative reform efforts.

Design/methodology/approach

The paper uses the case study approaach and relies on two original data sets compiled by authors, using desk reviews of academic literature and secondary data, in addition to 24 semi-structured expert interviews and participant observation for two years.

Findings

The aid platform appears innovative, participatory and effectively functioning toward recovery and reform. However, in practice, the government dismisses CSOs, undermines reforms and dodges state building, whereas the 3RF is structured in incoherent ways and operates according to conflicting logics, generating inertia and pitfalls that hinder effective participatory governance, prevent institutional building, and delay the making of projects.

Research limitations/implications

The research contributes to critical scholarship as it addresses an important research gap concerning disaster aid platforms’ institutional design and governance that are under-studied in critical disaster studies and political studies. It also highlights the need for critical disaster studies to engage with state theory and vice-versa.

Practical implications

The research contributes to evaluations of disaster recovery processes and outcomes. It highlights the limits of disaster aid platforms’ claims for participatory decision-making, institutional-building and reforms.

Originality/value

The paper amplifies critical disaster studies, through the reflexive analysis of a case-study of an aid platform.

Details

Disaster Prevention and Management: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0965-3562

Keywords

Article
Publication date: 2 May 2023

Kirt Hainzer, Catherine O'Mullan and Philip Hugh Brown

Agricultural extension has played a central role in building the capacity of smallholders for decades. In efforts to improve extension outcomes, demand-driven approaches have…

Abstract

Purpose

Agricultural extension has played a central role in building the capacity of smallholders for decades. In efforts to improve extension outcomes, demand-driven approaches have emerged to better align extension content with smallholder context. The aim of this paper is to explore the challenges facing demand-driven extension in Papua New Guinea.

Design/methodology/approach

Exploratory case study methodology was used to explore the challenges facing demand-driven extension from the perspectives of 11 practitioners experienced in community engagement in Papua New Guinea.

Findings

Although there is great potential for demand-driven extension, this research found extension services in Papua New Guinea are ill-equipped to introduce and sustain a resource-intensive approach like demand-driven extension. It further found that rural farmers who extension organisations have long neglected lack the necessary skills and trust to gain from these services.

Research limitations/implications

A limitation of this research is that it only reflects the opinions of practitioners working in Papua New Guinea. Further research featuring a broader sample of value chain actors connected to extension would provide a more complete understanding of the potential challenges to demand-driven engagement in this context.

Originality/value

With a growing interest among development projects to utilise demand-driven engagement with farmers, this research is the first study to explore the challenge facing this promising approach in Papua New Guinea.

Details

Journal of Agribusiness in Developing and Emerging Economies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-0839

Keywords

Article
Publication date: 13 February 2023

Adam Salifu and Abass Umar Abdul-Karim

While the causes and effects of begging are well known, solutions on how to eradicate begging are still elusive in many parts of the developing world. The purpose of this study is…

Abstract

Purpose

While the causes and effects of begging are well known, solutions on how to eradicate begging are still elusive in many parts of the developing world. The purpose of this study is to examine the different ways through which community leaders at the local level can contribute to the eradication of begging in one of Ghana’s most densely populated suburbs in the city of Accra.

Design/methodology/approach

This study was undertaken using the qualitative approach, and primary data was collected through interviews, participants observation and focus group discussions with beggars, community leaders and officials of non-governmental organisations at Nima, a suburb of Accra.

Findings

Begging in the suburb of Nima is increasingly becoming a business venture. It is no more an activity that is the preserve of only the weak, the poor, the elderly, the physically challenged, the needy and the marginalised in society. This paper argues that the eradication of begging requires multiple approaches and that community-based leaders must play a central role. This paper identified the provision of alternative sources of livelihood, the naming, shaming and condemnation of unjustified begging in the community, strict boarder control, returning foreign beggars to their home countries, the formulation and enforcement of community anti-begging by-laws and regular sensitisation programs on begging as crucial in reducing or eliminating begging.

Research limitations/implications

While focusing on one Muslim-dominated suburb in Accra ensures a detailed discussion of strategies of eliminating begging from a cultural and religious perspective, the findings of this study may not be applicable to non-Islamic settings and communities where cultural or religious leadership structures do not exist.

Practical implications

This study has demonstrated that the eradication of begging in society cannot have one-size-fit all solution. This paper shows that in societies where cultural and religious leadership structures exist, they must play important roles in the design and implementation of strategies that seek to reduce or eliminate religious begging in society. This implies that formal government agencies and their associated laws alone will not be enough to eradicate or reduce begging under such contexts.

Originality/value

Measures to eradicate begging have often ignored the role of community leaders. This paper contributes to our understanding on this by specifically examining the phenomenon of begging at the micro level and exploring the different ways community leaders can contribute to the eradication of begging in society.

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: 1 April 2024

Jason Scott Entsminger and Lucy McGowan

This paper aims to investigate associations between firm resources and reliance on entrepreneurial marketing (EM) channels among agrofood ventures. It accounts for agropreneur…

Abstract

Purpose

This paper aims to investigate associations between firm resources and reliance on entrepreneurial marketing (EM) channels among agrofood ventures. It accounts for agropreneur gender and racial/ethnic status in the context of marketing channel portfolio composition. The authors examine the established assumption that resource limitations drive EM and whether socially disadvantaged status of agropreneurs is associated with marketing strategy beyond standard resourcing measures.

Design/methodology/approach

Using 2015 Local Foods Marketing Practices Survey data, the authors apply linear regression to investigate differences in the use of EM channels, accounting for resources, social status and other factors.

Findings

Limited-resource ventures rely more on consumer-oriented channels that require EM practices. Socially disadvantaged entrepreneurs favor these channels, even when accounting for resources. Notably, ventures headed by men of color rely more on the most customer-centric local foods marketing channel.

Research limitations/implications

Future research should investigate how social and human capital influences the use of EM.

Practical implications

Entrepreneurial support policy and practice for agropreneurs should be cautious about the “double-burden” folk theorem of intersectional disadvantage and review how to best direct resources on EM to groups most likely to benefit.

Originality/value

This paper uses a unique, restricted, nation-wide, federal data set to examine relationships between resource endowments, social status and the composition of agrofood enterprises’ marketing channel portfolios. To the best of the authors’ knowledge, it is the first to include racial- and ethnic-minority status of agropreneurs and to account for intersectionality with gender.

Details

Journal of Research in Marketing and Entrepreneurship, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1471-5201

Keywords

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