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Open Access
Book part
Publication date: 29 November 2023

Abstract

Details

The Emerald Handbook of Research Management and Administration Around the World
Type: Book
ISBN: 978-1-80382-701-8

Open Access
Article
Publication date: 21 April 2022

Md. Saiful Alam

This paper aims to examine the Islamic accounting research. In particular, the paper extensively investigates the literature on Islamic accounting to understand the issues…

4113

Abstract

Purpose

This paper aims to examine the Islamic accounting research. In particular, the paper extensively investigates the literature on Islamic accounting to understand the issues, contexts, methods and theoretical paradigms thereof.

Design/methodology/approach

The study has adopted a literature review approach. It has examined the key journal publications for 30 years in accounting discipline and systematically identified the Islamic accounting papers during 1990–2020. In total, 95 papers were identified until June 2020, and they were thoroughly reviewed to identify the relevant issues, contexts, methods and theoretical paradigms.

Findings

The study has found that Islamic accounting papers covered issues of both Islamic organizations (e.g. Islamic financial institutions) and of Muslim countries. The key issues include the regulation and regulatory compliance, annual report disclosures, corporate and Islamic governance, accounting profession, gender, accountability matters, management accounting and control, waqf accounting and zakat management. The study has also observed various normative guidelines from the academics on how the teaching of Islam is enacted in accounting, accountability and governance matters to attain the maqasid al-shari'a, i.e. human welfare, social justice and equity.

Research limitations/implications

The study is not empirical. Hence, the limitations of literature review papers are applicable in this case. Moreover, it is possible that this study could not identify some of the important literature on Islamic accounting (such as the papers published in Arabic by the academicians and professionals of Arab world).

Practical implications

The study enables both Islamic accounting academics and practitioners to identify the main Islamic accounting issues and realize the importance of Islamic accounting.

Social implications

When the author considers Islamic accounting as a social construction and tries to understand the phenomenon through social theories, the author acknowledges the relevance of Islamic accounting in the society in which it operates. It can be noticed from the discussion that Islamic accounting emphasizes on social welfare, balance, equity and providing relevant information to follow the commandments of God.

Originality/value

To the best of the author’s knowledge, this study is the first to provide a synoptic view on the issues, context, methods and theoretical paradigms of Islamic accounting, while covering major accounting journals in 30 years.

Details

PSU Research Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2399-1747

Keywords

Open Access
Article
Publication date: 24 May 2022

Fatimah Alhashem, Nasser Agha and Anwar Mohammad

The aim of this study was to measure the readiness of science and mathematics supervisors to utilize technology and online learning platforms for teachers' plans and professional…

1443

Abstract

Purpose

The aim of this study was to measure the readiness of science and mathematics supervisors to utilize technology and online learning platforms for teachers' plans and professional development, during and after the period of the COVID-19 pandemic.

Design/methodology/approach

To achieve this aim, the researchers developed a questionnaire comprising of 55 items based on the instruments used in pertinent studies. A mixed-methods research design was employed, whereby a quantitative online survey was supplemented by focus group discussions with selected supervisors. Survey data were subjected to one-way analysis of variance and t-test, while information obtained via focus groups was coded to identify common themes related to the obstacles and challenges supervisors face.

Findings

When completing the survey, the supervisors approached proficiency using technology; however, focus group discussions revealed misconceptions related to e-leaning and limitations in their abilities to use technology in schools, as well as obstacles imposed by the structure and management of the educational system. T

Practical implications

These findings indicate that supervisors need support in acquiring the competencies required for integrating technology in education, and that their support to teacher community needs to be grounded in clear and systematic approaches and best educational practices.

Originality/value

These findings indicate that supervisors need support in acquiring the competencies required for integrating technology in education, and that their support to teacher community needs to be grounded in clear and systematic approaches and best educational practices.

Details

The International Journal of Information and Learning Technology, vol. 39 no. 3
Type: Research Article
ISSN: 2056-4880

Keywords

Open Access
Article
Publication date: 6 December 2019

A.A. Ousama, Helmi Hammami and Mustafa Abdulkarim

The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation…

9112

Abstract

Purpose

The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries.

Design/methodology/approach

The study measures IC by the value added intellectual coefficient model. A regression analysis was used to assess the impact of IC on financial performance. The research sample consisted of Islamic banks operating in the GCC countries during the years 2011, 2012 and 2013. Data originated from the annual reports of Islamic banks.

Findings

The results support the thesis that IC has a positive impact on the financial performance of Islamic banks. Even though the average IC is lower than that reported in other studies, the positive effect on financial performance is obvious. The findings also show that human capital (HC) is higher than capital employed (CE) and structural capital (SC). The study reveals that SC has an insignificant impact on the financial performance of the Islamic banks compared to CE and HC.

Practical implications

The findings provide empirical evidence that IC affects the Islamic banks’ financial performance. It helps Islamic banks in the GCC countries to understand how to use their IC efficiently, especially SC as it is yet to be used efficiently. Also, the findings benefit the relevant authorities (e.g. legislators and central banks) who could use them to emphasise strategic policy reforms whenever required.

Originality/value

The current research adds to the empirical studies in the GCC countries as it views the region as a collective as opposed to individual countries. It also extends the IC and performance measurement literature of Islamic banks in the GCC countries. Moreover, the current study enriches the limited literature on IC in the context of Islamic banking.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. 13 no. 1
Type: Research Article
ISSN: 1753-8394

Keywords

Open Access
Article
Publication date: 14 April 2022

Hung Duy Nguyen and Laura Macchion

Risks in implementing green building (GB) projects have emerged as a significant obstacle for GB development, especially in developing countries. In recent years, both academics…

2048

Abstract

Purpose

Risks in implementing green building (GB) projects have emerged as a significant obstacle for GB development, especially in developing countries. In recent years, both academics and construction practitioners have paid considerable attention to the risks associated with GB. In this study, the authors aimed to create a comprehensive risk assessment model that considers three crucial risk features: impact level, probability of occurrence and risk manageability.

Design/methodology/approach

In the research, authors adopted the mean scoring and fuzzy synthetic evaluation method to assess GB risks. Based on expert assessments, this model can determine the significance of risk factors, risk groups and overall risk. Notably, this research applied the proposed model to assess GB risks in Vietnam by surveying 58 GB experienced professionals.

Findings

The findings revealed that GB risks are relatively high in Vietnam, implying that risk management is essential for GB projects to succeed. The results also showed that “lack of experience of GB designers” is the most critical factor, and “human resources risk in the design phase” is the top crucial risk group.

Originality/value

This study contributes a novel and practical model to help practitioners assess risks in GB projects. In addition, this research offers detailed GB risk evaluations in Vietnam and thus could be a valuable reference for construction practitioners and future studies.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 7
Type: Research Article
ISSN: 0969-9988

Keywords

Open Access
Article
Publication date: 26 October 2021

Hung Duy Nguyen, Quang Nhat Huu Do and Laura Macchion

Risks are considered a significant obstacle to Green Building (GB) development and have recently received significant attention from both construction practitioners and academics…

2026

Abstract

Purpose

Risks are considered a significant obstacle to Green Building (GB) development and have recently received significant attention from both construction practitioners and academics. This study aimed to identify critical GB risks and explore the relationship between participants' characteristics and risk assessment.

Design/methodology/approach

Firstly, a list of GB risks was developed based on a comprehensive literature review and interviewing GB experts. After that, a survey of 207 construction professionals was then conducted to validate these GB risk factors. Finally, this research adopted the ANOVA test and hierarchical regression analysis to examine the relationship between participants' characteristics and risk assessment.

Findings

The results provided a list of GB risks classified and evaluated according to the GB project life cycle and, thus, may serve as a helpful reference for GB practitioners. Notably, the ANOVA analysis revealed that risk assessment negatively correlates with participants' GB experience, while their industry experience does not affect risk assessment. Furthermore, the hierarchical regression analysis proved that participant roles do not moderate the association between risk assessment and GB experience.

Originality/value

This study contributed to GB literature by implementing empirical research on GB risks in a developing country. The results implied the essential role of professionals with rich GB experience in risk management in GB projects. Furthermore, this research could help construction practitioners understand GB risks adequately and thereby have better risk-management strategies for future GB projects.

Details

Engineering, Construction and Architectural Management, vol. 30 no. 2
Type: Research Article
ISSN: 0969-9988

Keywords

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