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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

Open Access
Article
Publication date: 1 May 2024

Viktoria Rubin

With the rise of the gig economy, management positions are increasingly staffed with flexible labor, so-called interim managers. They plunge into organizations for a limited…

Abstract

Purpose

With the rise of the gig economy, management positions are increasingly staffed with flexible labor, so-called interim managers. They plunge into organizations for a limited period, operating in a liminal position as partly insider, partly outsider. Although several contributions to their client organizations are acknowledged, it is unknown how the interim manager’s knowledge from previous assignments is made useful in the new context under these particular working conditions. Therefore, the purpose of this paper is to increase the understanding of how the interim manager’s knowledge is transferred to the client organization while operating from a liminal position.

Design/methodology/approach

This paper presents an interview-based multiple case study of six interim assignments where knowledge transfer is considered a social and context-dependent process.

Findings

The findings unveil the multifaceted nature of the liminal position, which consists of task orientation, time limitation, political detachment and cultural distance. These facets contribute to knowledge transfer in terms of new shared understandings and joint interests, which in turn might create new practices that augment continuous knowledge-sharing patterns.

Originality/value

The results contribute to the research on flexible work arrangements by shedding light on how the liminal position, predominantly depicted as an obstacle for the individual, might facilitate knowledge transfer. Through the process of knowledge generation, it is shown how a short-term engagement might enable the organization to increase its knowledge over time.

Details

The Learning Organization, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0969-6474

Keywords

Open Access
Article
Publication date: 6 May 2024

Neeru Choudhary and Shilpa Jain

This study aims to identify and review research articles to understand the conceptualization of employee engagement (EE) in a remote working environment. Specifically, the aim is…

Abstract

Purpose

This study aims to identify and review research articles to understand the conceptualization of employee engagement (EE) in a remote working environment. Specifically, the aim is to explore the antecedents impacting remote workers’ engagement.

Design/methodology/approach

A systematic literature review was conducted, encompassing empirical studies sourced from EBSCO, Emerald and Gale databases. Studies published in peer-reviewed journals between 2013 and 2023 covering countries in the Organization for Economic Co-operation and Development (OECD) were included. Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines were followed to capture the review process.

Findings

A total of 25 empirical studies published across 18 journals were synthesized, with the results being reported in terms of three research objectives. The researchers identified that individual, organizational/job resources and organizational/job demands are the three main antecedents affecting EE in remote working environments.

Research limitations/implications

This study can serve as an important source of information for academics and practitioners as well as postulate new avenues for the future research. While the Job Demands-Resources model remains relevant in specifying demands and resources as antecedents of workforce engagement, technological antecedents gain prominence as additional factors contribute to the engagement of remote workforce.

Originality/value

This article studies the shifting landscape of EE with the rise of remote working and the need to gain a better understanding of how to keep remote workers engaged.

Details

Journal of Work-Applied Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2205-2062

Keywords

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