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Article
Publication date: 17 March 2021

Waheed Ali, Jun Wen, Hadi Hussain, Nadeem Akhtar Khan, Muhammad Waleed Younas and Ihsan Jamil

In the era of knowledge economy, the significance of intellectual capital has been increasing globally. Similarly, recent studies have focused on the importance of green…

Abstract

Purpose

In the era of knowledge economy, the significance of intellectual capital has been increasing globally. Similarly, recent studies have focused on the importance of green intellectual capital in mitigating environmental degradation. However, only a few studies have analysed green intellectual capital and its impacts in the specific case of Pakistan. Hence, this study aims to investigate the effects of green intellectual capital on green innovation adoption in Pakistan’s manufacturing small and medium-size enterprises (SMEs).

Design/methodology/approach

We used a data sample of 235 SMEs, gathered from the four manufacturing sectors of Pakistan including: textile, chemical, pharmaceutical and steel and analysed using a multiple regression analysis approach.

Findings

The empirical results of this research indicate that green human capital and green structural capital significantly increase green innovation adoption. However, it must be noted that green relational capital has a positive but insignificant impact on green innovation adoption in manufacturing SMEs in Pakistan.

Originality/value

The findings and recommended policy measures of this study are important for the managers of manufacturing SMEs and policymakers to mitigate environmental destruction and achieve sustainable development through green intellectual capital.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

Keywords

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Article
Publication date: 28 January 2020

Nori Yani Abu Talib, Radziah Abdul Latiff and Aini Aman

This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two…

Abstract

Purpose

This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challenges faced in adopting waqf accounting and reporting.

Design/methodology/approach

This study uses qualitative research method with an explanatory case study approach. Data are collected through semi-structured interviews with the accountants of State Islamic Religious Council and Customs of Terengganu, an informal conversation with the Deputy Director of Accountant Generals Department of Malaysia and document reviews, mainly the Malaysian Accounting Standard Board Research paper.

Findings

The findings show that coercive pressure such as government regulation contributes to challenges in the adoption of waqf accounting and reporting. Normative pressures contribute to challenges in formulating standardised waqf accounting and reporting, whereas mimetic pressure contributes to challenges in the comparability of the waqf accounting and reporting among the state Islamic religious councils in Malaysia. In the efforts towards the standardisation of waqf accounting and reporting practice, a similarity of the process of the standard implementation or the institutional isomorphism of the State Islamic Religious Council in Terengganu is strongly influenced from the result of the mandate of its Board members and Fatwa council members (coercive isomorphism and religion logic) and minor influence from the normative isomorphism (the result of the participants’ education and profession) as well as the result of imitating other State of Islamic Religious Councils (SIRCs) because of the ambiguity of the process or certain practice.

Research limitations/implications

The study contributes to the knowledge by extending institutional theory and the possible role of religion logic in Islamic perspective to organisational behaviour and accounting development in SIRCs. This study is limited to the understanding of the challenges in the adoption of waqf accounting and reporting but could also be applicable to the adoption of other accounting standards or regulations.

Practical implications

This paper offers key implications for research, in improving the understanding of contextual factors and decision to adopt waqf accounting and reporting. The standard setter needs to be aware of the influence of contextual factors that shape decision towards standardisation of accounting and reporting for waqf.

Originality/value

The interplay of institutional pressures and implications of religion logic provides an interesting approach to understanding the waqf institutions’ intention to adopt accounting and reporting for waqf.

Details

Journal of Islamic Accounting and Business Research, vol. 11 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

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Article
Publication date: 15 October 2020

Yaprak Anadol and Mohamed Behery

The main intention of this paper is to understand humanistic leadership through an eminent leader representing the United Arab Emirates (UAE) culture. The authors…

Abstract

Purpose

The main intention of this paper is to understand humanistic leadership through an eminent leader representing the United Arab Emirates (UAE) culture. The authors identified a prominent humanistic leader of a well-known private university in Dubai as an example, analyzing his leadership approach from a humanistic lens and demonstrating humanistic leadership characteristics linked to the cultural roots.

Design/methodology/approach

This paper is designed as a single case to examine how humanistic leadership behaviors and practices are applied in an organization and how they are connected to the UAE culture. The leader and his seven followers are interviewed by using semi-structured forms, and inductive conventional content analysis was utilized to identify common themes and concepts related to humanistic leadership traits in the UAE.

Findings

The paper highlights ten themes named humility, respect, care, fairness, transparency, well-being orientation, generosity, family focus and will with humanistic determination. These themes coincide with the various well-accepted humanistic literature theories and are also aligned with salient Islamic values and the existing humanistic leadership theories. A humanistic leadership description is provided to show the implications to the UAE context.

Research limitations/implications

This study only focuses on a single higher education institution, and further studies need to be conducted to reach a generalization.

Practical implications

The paper offers an alternative humanistic leadership for government departments, semi private and private companies to create an organizational culture where those values are flourished and creating an awareness in youth leadership programs to include humanistic leadership principles that will eventually increase social welfare.

Originality/value

This study provides an insight into humanistic leadership phenomenon by giving a contextual example from the UAE. As there has been no attempt to link humanistic leadership to the UAE culture, the findings of this paper will contribute to cross-cultural leadership research.

Details

Cross Cultural & Strategic Management, vol. 27 no. 4
Type: Research Article
ISSN: 2059-5794

Keywords

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Article
Publication date: 18 September 2017

Zsuzsanna Eszter Tóth, György Andor and Gábor Árva

This paper aims to describe an internal quality enhancement system based on peer reviewing and summarizes the first results of application at the Budapest University of…

Abstract

Purpose

This paper aims to describe an internal quality enhancement system based on peer reviewing and summarizes the first results of application at the Budapest University of Technology and Economics Faculty of Economic and Social Sciences.

Design/methodology/approach

A peer review framework has been developed to evaluate and further develop the teaching programs and practices. The questionnaire-based peer review program included 22 courses and involved almost 100 lecturers. Peer review outcomes are completed by end-of-semester student course evaluations.

Findings

The results allow us to map differences between lecturers and courses and to identify correlations between the assessment criteria applied for peer reviewing.

Practical implications

The implemented framework implies individual, faculty and organizational development to enhance a deeper understanding of how to create quality in teaching programs and processes. Secondly, the peer review program contributes to the establishment of a learning community with a growing common understanding of what is considered good quality in business education.

Originality/value

The paper is valuable as a guide to faculty management wishing to implement a peer review framework within their own institution. The novelty of the presented approach is that it focuses on a semester-long teaching performance including classroom performance, course outlines, teaching materials, course requirements and processes and means of student performance assessments.

Details

International Journal of Quality and Service Sciences, vol. 9 no. 3/4
Type: Research Article
ISSN: 1756-669X

Keywords

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