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Article
Publication date: 21 September 2021

Jun Wen, Hadi Hussain, Junaid Waheed, Waheed Ali and Ihsan Jamil

Recent research validates an increasing knowledge of environmental concerns in manufacturing small and medium enterprises (SMEs). However, only a few studies maintain that green…

1403

Abstract

Purpose

Recent research validates an increasing knowledge of environmental concerns in manufacturing small and medium enterprises (SMEs). However, only a few studies maintain that green human resource management (HRM) practices and corporate social responsibility (CSR) play an important role, especially in the case of developing economies. Thus, this study aims to examine the direct and indirect relationship between green HRM practices and environmental sustainability (ES) through the mediation of CSR in SMEs in Pakistan.

Design/methodology/approach

The cross-sectional design of this study considers the mechanism by which green HRM practices affect ES through CSR in the context of Pakistani SMEs. The authors collected data from 320 manufacturing SMEs and used the partial least squares structural equation modelling (PLS-SEM) technique to examine the relationship between variables.

Findings

The empirical findings of this study suggest green HRM practices have a positive and significant impact on ES. Further, the second hypothesis is not supported. In addition to the direct impact, the indirect effect of green HRM practices on CSR is positive and significant. Finally, the authors determine that green HRM practices affect ES through the partial mediation of CSR.

Originality/value

To date, this study is the first to use CSR as a mediator between green HRM practices and ES in the context of Pakistani SMEs. The study has important implications for HRM and government policy makers, suggesting they should improve strategies in favour of the green economy. Furthermore, developing countries could design similar studies with different future sustainability factors.

Details

International Journal of Manpower, vol. 43 no. 3
Type: Research Article
ISSN: 0143-7720

Keywords

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…

2079

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. 22 no. 5
Type: Research Article
ISSN: 1469-1930

Keywords

Abstract

Details

International Journal of Manpower, vol. 43 no. 3
Type: Research Article
ISSN: 0143-7720

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 research…

1363

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

Article
Publication date: 12 April 2022

Muhammad Iqmal Hisham Kamaruddin, Mustafa Mohd Hanefah and Rosnia Masruki

This study aims to explain the justification behind the current weak waqf reporting practices in waqf institutions in Malaysia and also investigates the factors affecting the good…

Abstract

Purpose

This study aims to explain the justification behind the current weak waqf reporting practices in waqf institutions in Malaysia and also investigates the factors affecting the good waqf reporting practices.

Design/methodology/approach

A series of interviews with four waqf officers who are involved with waqf reporting process from four different waqf institutions in Malaysia were conducted.

Findings

The findings show a number of reasons for the current weak waqf reporting practices including the absence of standardised waqf reporting standards, no reporting or disclosure awareness by the waqf management, limited reporting channels from the state authorities to the national authorities, diversification in the governance structure and reluctance of waqf administration to disclose waqf reporting. The findings also identified several factors contributing to good waqf reporting practices. This includes leadership, good cultural setting within the institution, political will as a push factor, limited qualified personnel as well as sustainability issues and finally, the visibility of the waqf report itself.

Practical implications

The study findings and recommendations are useful for the State Islamic Religious Councils and waqf institutions in Malaysia to enhance the waqf reporting practices in Malaysia.

Originality/value

This study is among the few studies that identify the reasons and factors affecting the good waqf reporting practices in Malaysia.

Details

Journal of Financial Reporting and Accounting, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1985-2517

Keywords

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 identified a…

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

Article
Publication date: 22 March 2023

Nor Zaimah Che-Ghani, Nik Elyna Myeda and Azlan Shah Ali

To achieve efficient operation and maintenance (O&M) management, this study seeks to identify critical success factors (CSFs) affecting service delivery factors of O&M services at…

Abstract

Purpose

To achieve efficient operation and maintenance (O&M) management, this study seeks to identify critical success factors (CSFs) affecting service delivery factors of O&M services at stratified residential buildings. The purpose of this study is to yield measurable data for developing an effective O&M framework to enhancing its performance. In future research, this study will further investigate the relationship between the CSF and service performance factors.

Design/methodology/approach

This study adopts a combination of qualitative and quantitative techniques that yields conclusive study findings while improving the research’s validity and dependability. Two series of instruments were conducted in an effort to refine the efficient O&M framework variables. Instruments used in addressing the research gap were a questionnaire survey and focus group discussion (FGD). Analysis of data was completed via the Statistical Package for the Social Sciences (SPSS) programme for quantitative data and thematic analysis for qualitative data.

Findings

This study concludes that the CSFs directly affect the performance of O&M. Questionnaire survey and FGD findings have refined the CSF into three main categories, namely, building characteristics, O&M management and community participation. FGD experts further suggested that service performance factors can be measured against SERVQUAL service qualities such as reliability, tangible, responsiveness, assurance and empathy.

Research limitations/implications

Future research may consider the inclusion of financial elements in the O&M service delivery.

Originality/value

This study presents a fresh insight into the CSFs that construct an efficient O&M framework through rigorous steps of data collection and analysis. This study proposes impactful guidance for policymakers, practitioners and residents on the significance of all parties’ involvement to support the management of residential buildings, where the current practice of O&M constantly faces complex issues. This study derives novice strategies that should correspond to the growing issues and challenges in managing residential buildings. The deeper insight into the role of O&M represents a direction for the future development of facilities management progress and stratified residential building sectors.

Article
Publication date: 19 February 2024

Hanudin Amin, Faizah Panggi, Imran Mehboob Shaikh and Muhamad Abduh

The purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia.

Abstract

Purpose

The purpose of this study is to develop a new framework to measure waqif preference of waqf-based qardhul hassan financing in Malaysia.

Design/methodology/approach

Using a maqāṣid approach, this study’s data were drawn from 286 valid usable questionnaires to examine the effects of consumer, family, ummah and humanity factors on the preference.

Findings

The study found that the said factors sourced from Attia’s maqāṣid al-Shariah were instrumental in determining waqif preference to donate in waqf-based qardhul hassan financing.

Research limitations/implications

Like others, this study’s findings are limited in terms of their generalisations and applications. The theory, context and variables used should be expanded in future works.

Practical implications

The results obtained are useful as a yardstick to enable the offered waqf-based qardhul hassan financing for improved mutual well-being among different classes of the wealth of societal groups in Malaysia. Furthermore, the results provide valuable insights into the direction for practitioners mainly managers involved in introducing waqf-based qardhul hassan financing as a new Islamic social financial instrument for poor and needy folks, at best.

Originality/value

This study is novel in terms of the proposed conceptual framework, where the waqif perspective comes into play.

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: 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 Technology…

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

Article
Publication date: 1 June 2023

Maqsood Ahmad and Qiang Wu

This study aims to use a qualitative approach to explore and clarify the mechanism by which heuristic-driven biases influence the decisions and performance of individual investors…

Abstract

Purpose

This study aims to use a qualitative approach to explore and clarify the mechanism by which heuristic-driven biases influence the decisions and performance of individual investors actively trading on the Pakistan Stock Exchange (PSX). It also aims to identify how to overcome the negative effect of heuristic-driven biases, so that finance practitioners can avoid the expensive errors which they cause.

Design/methodology/approach

This study adopts an interpretative approach. Qualitative data was collected in semistructured interviews, in which the target population was asked open-ended questions. The sample consists of five brokers and/or investment strategists/advisors who maintain investors’ accounts or provide investment advice to investors on the PSX, who were selected on a convenient basis. The researchers analyzed the interview data thematically.

Findings

The results confirm that investors often use heuristics, causing several heuristic-driven biases when trading on the stock market, specifically, reliance on recognition-based heuristics, namely, alphabetical ordering of firm names, name memorability and name fluency, as well as cognitive heuristics, such as herding behavior, disposition effect, anchoring and adjustment, repetitiveness, overconfidence and availability biases. These lead investors to make suboptimal decisions relating to their investment management activities. Due to these heuristic-driven biases, investors trade excessively in the stock market, and their investment performance is adversely affected.

Originality/value

This study provides a practical framework to explore and clarify the mechanism by which heuristic-driven biases influence investment management activities. To the best of authors’ knowledge, the current study is the first to focus on links between heuristic-driven biases, investment decisions and performance using a qualitative approach. Furthermore, with the help of a qualitative approach, the investigators also highlight some factors causing an increased use of heuristic variables by investors and discuss practical approaches to overcoming the negative effects of heuristics factors, so that finance practitioners can avoid repeating the expensive errors which they cause, which also differentiates this study from others.

Details

Qualitative Research in Financial Markets, vol. 16 no. 2
Type: Research Article
ISSN: 1755-4179

Keywords

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