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Open Access
Article
Publication date: 30 April 2024

Abderahman Rejeb, Karim Rejeb and Suhaiza Zailani

This study aims to address the noted gap in comprehensive overviews detailing the developmental trajectory of Islamic finance (IF) as an interdisciplinary academic field.

Abstract

Purpose

This study aims to address the noted gap in comprehensive overviews detailing the developmental trajectory of Islamic finance (IF) as an interdisciplinary academic field.

Design/methodology/approach

The study introduces a unique approach using the combined methodologies of co-word analysis and main path analysis (MPA) by examining a broad collection of IF research articles.

Findings

The investigation identifies dominant themes and foundational works that have influenced the IF discipline. The data reveals prominent areas such as Shariah governance, financial resilience, ethical dimensions and customer-centric frameworks. The MPA offers detailed insights, narrating a journey from the foundational principles of IF to its current challenges and opportunities. This journey covers harmonizing religious beliefs with contemporary financial models, changes in regulatory landscapes and the continuous effort to align with broader socioeconomic aspirations. Emerging areas of interest include using new technologies in IF, standardizing global Islamic banking and assessing its socioeconomic effects on broader populations.

Originality/value

This study represents a pioneering effort to map out and deepen the understanding of the IF field, highlighting its dynamic evolution and suggesting potential avenues for future academic exploration.

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: 6 May 2024

Mohammad Faraz Naim, Nazia Shehzad, Moza Tahnoon Al Nahyan, Fauzia Jabeen and Antonio Usai

This study aims to test the relationship between knowledge sharing and employee engagement. In particular, the mediating and moderating roles of competency development and social…

Abstract

Purpose

This study aims to test the relationship between knowledge sharing and employee engagement. In particular, the mediating and moderating roles of competency development and social climate, respectively, are also the focus of this research.

Design/methodology/approach

Of self-completed questionnaires collected from luxury hotels in India, 507 are usable for data analysis. The structural equation modelling (SEM) was used to examine the proposed hypotheses.

Findings

The structural equation modeling–based results illustrate a positive significant association between knowledge sharing and employee engagement. Also, there is a significant support to establish the mediating effect of competency development and the moderating effect of social climate on this relationship. The expansion of competencies of employees achieved through knowledge sharing leads to higher engagement.

Research limitations/implications

This work is carried out in Indian hospitality sector and may not be generalizable to other cultural settings.

Practical implications

This study’s results add to the knowledge sharing scholarship by envisaging a possible association with an employee attitudinal outcome, i.e. employee engagement.

Originality/value

To the best of the authors’ knowledge, this is one of the first studies to unravel the social processes through which knowledge sharing enhances competency development, and subsequently employee engagement, mainly through the influence of social climate.

Details

Journal of Knowledge Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1367-3270

Keywords

Article
Publication date: 30 April 2024

Slobodan Čavić, Nikola Ćurčić, Nikola Radivojevic, Jovana Gardašević Živanov and Marija Lakićević

The paper examines the role and significance of gastronomic manifestations in the context of destination branding, within the framework of image transfer mechanisms and the…

Abstract

Purpose

The paper examines the role and significance of gastronomic manifestations in the context of destination branding, within the framework of image transfer mechanisms and the Associative Network Memory Model.

Design/methodology/approach

The research was conducted on a sample of 53 gastronomic events in the tourist destination of Vojvodina.

Findings

The results indicate that gastronomic manifestations image has a positive impact on the brand image and brand identity of the destination, as well as the destination's overall image. Furthermore, the study found that the food experience has a positive influence on the image of gastronomic events and the destination.

Originality/value

The study contributes to the advancement of research on tourist destination branding.

Details

Marketing Intelligence & Planning, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 2 May 2024

Evie Kendal

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…

Abstract

Purpose

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

Design/methodology/approach

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

Findings

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

Originality/value

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 3 May 2024

Mingjie Fang and Mengmeng Wang

Engaging suppliers in joint innovation can be an effective means for buyer firms to overcome internal resource/capability limitations. The purpose of this research is to…

Abstract

Purpose

Engaging suppliers in joint innovation can be an effective means for buyer firms to overcome internal resource/capability limitations. The purpose of this research is to investigate the impacts of cultural and trust congruences between the supplier and buyer firms on joint innovation. In addition, we examine the relationship commitment as an antecedent of cultural and trust congruences.

Design/methodology/approach

The study constructs a theoretical model based on social exchange theory (SET) and examines it using data from Chinese manufacturing firms.

Findings

The results suggest that cultural and trust congruences between suppliers and buyers positively influence joint processes and product innovations. Furthermore, we find that while normative relationship commitments of supplier firms promote cultural and trust congruences with buyers, instrumental relationship commitments only positively affect trust congruence.

Originality/value

This study enhances our understanding of social exchanges by adopting a dyadic view to examine the interconnectedness between relationship commitment, cultural and trust congruences, and joint innovation. These findings also offer practical managerial implications for managing collaborative innovation projects.

Details

Cross Cultural & Strategic Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2059-5794

Keywords

Article
Publication date: 30 April 2024

Farzana Aman Tanima, Lee Moerman, Erin Jade Twyford, Sanja Pupovac and Mona Nikidehaghani

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the…

Abstract

Purpose

This paper illuminates our journey as accounting educators by exploring accounting as a technical, social and moral practice towards decolonising ourselves. It lays the foundations for decolonising the higher education curriculum and the consequences for addressing the Sustainable Development Goals (SDGs).

Design/methodology/approach

This paper focuses on the potential to foster a space for praxis by adopting dialogism-in-action to understand our transformative learning through Jindaola [pronounced Jinda-o-la], a university-based Aboriginal knowledge program. A dialogic pedagogy provided the opportunity to create a meaningful space between us as academics, the Aboriginal Knowledge holder and mentor, the other groups in Jindaola and, ultimately, our accounting students. Since Jindaola privileged ‘our way’ as the pedagogical learning process, we adopt autoethnography to share and reflect on our experiences. Making creative artefacts formed the basis for building relationships, reciprocity and respect and represents our shared journey and collective account.

Findings

We reveal our journey of “holding to account” by analysing five aspects of our lives as critical accounting academics – the overarching conceptual framework, teaching, research, governance and our physical landscape. In doing so, we found that Aboriginal perspectives provide a radical positioning to the colonial legacies of accounting practice.

Originality/value

Our journey through Jindaola contemplates how connecting with Country and engaging with Aboriginal ways of knowing can assist educators in meaningfully addressing the SDGs. While not providing a panacea or prescription for what to do, we use ‘our way’ as a story of our commitment to transformative change.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 29 April 2024

Mohamed Nisfar Changaranchola and Rabinarayan Samantara

The present research paper aims to examine the inter-relationship between organizational justice (Henceforth termed as OJ), psychological well-being at work (henceforth termed as…

Abstract

Purpose

The present research paper aims to examine the inter-relationship between organizational justice (Henceforth termed as OJ), psychological well-being at work (henceforth termed as PWBW) and organizational citizenship behavior (henceforth termed as OCB). More specifically, this paper attempts to critically analyze the mediating role of PWBW in the relationship between OJ and OCB. The study solely focuses on nurses working at private hospitals in Kerala, who are the largest group of healthcare personnel.

Design/methodology/approach

Data collected from 308 nursing employees were analyzed by using statistical package for the social sciences (SPSS) software.

Findings

The outcomes of the analysis demonstrate that significant correlations exist between all the three key variables and their dimensions. Moreover, it has been found that the relationship between OJ and OCB is partially mediated by PWBW.

Research limitations/implications

In the present healthcare scenario, just after the Covid-19 pandemic, there is a paramount need for the well-being of healthcare staff in order to improve the functioning of the healthcare system.

Originality/value

The study enabled us to develop and provide an explanation as to how social exchange relationship works between OJ and OCB.

Details

Rajagiri Management Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0972-9968

Keywords

Article
Publication date: 7 May 2024

Dmytro Oltarzhevskyi

This study aims to conceptualize, rethink and systematize methods used for measurement and evaluation (M&E) corporate communication.

Abstract

Purpose

This study aims to conceptualize, rethink and systematize methods used for measurement and evaluation (M&E) corporate communication.

Design/methodology/approach

The reflection is based on 462 key English-language books and papers devoted to M&E in the fields of corporate communication and public relations from the 1970th to 2023. Keywords in the titles and abstracts found the necessary materials. A critical analysis of the central concepts, models and methods described in the literature was conducted. As a result, a new model that unifies and structures the M&E toolkit is proposed for discussion.

Findings

Despite the significant contribution to developing a wide range of M&E models, they are still not perfect and universal. In addition, this system of approaches is continuously self-evolving and changing under the influence of digital innovations, so it requires steady rethinking and updating. On the other hand, most previous studies focused on communication management processes, losing focus on communication aspects. This led to the need for an alternative view based on proven theories to fill this gap. The proposed model combines quantitative and qualitative M&E methods for the five main components of corporate communication (communicator, audience, content, channels and result), covering a wide range of tools, from statistical and sociological research to big data analysis and neuro research.

Originality/value

This work contributes to developing the M&E theory of corporate communication, systematizing existing methods and opening new research perspectives. From a practical point of view, companies can use the presented approach for a more accurate and objective internal evaluation of the main components of corporate communication.

Details

Corporate Communications: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1356-3289

Keywords

Article
Publication date: 2 May 2024

Lennart Nørreklit, Hanne Nørreklit, Lino Cinquini and Falconer Mitchell

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental…

Abstract

Purpose

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Design/methodology/approach

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

Findings

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

Originality/value

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

Details

Meditari Accountancy Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 7 May 2024

Madher E. Hamdallah, Manaf Al-Okaily, Anan F. Srouji and Aws Al-Okaily

The purpose of the article is to shed light on how COVID-19 affects employee involvement in environmental responsibility and innovative performance in the banking industry, and…

Abstract

Purpose

The purpose of the article is to shed light on how COVID-19 affects employee involvement in environmental responsibility and innovative performance in the banking industry, and whether employee engagement mediates the relationship between the variables. Thus, this study tries to understand bank employees’ perspectives in relation to the variables.

Design/methodology/approach

The study was collected during Time lag (1) and Time lag (2) from 156 to 216 bank employees, respectively. The study applied two types of analysis, to comprehend the impact of COVID-19 on employees, descriptive analysis and the partial least squares (PLS) are used.

Findings

The study's findings focused mainly on the influence of COVID-19 in Jordanian banks on employee innovative performance (EIP) due to pandemic, in addition to its effect on environmental responsibility engagement (ERE). The findings indicated a positive significant relationship between the variables. Meanwhile, employee engagement (EE) mediated the effect between the exogenous and endogenous variables.

Originality/value

The current research provide light on the value of employees' innovative performance and banks' commitment to environmental responsibility for those working in the banking industry, particularly during a pandemic. The findings have significant ramifications for the banking industry and in raising employee engagement.

Details

Asia-Pacific Journal of Business Administration, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1757-4323

Keywords

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