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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…

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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

Article
Publication date: 19 December 2022

Eugine Tafadzwa Maziriri, Brighton Nyagadza and Tinashe Chuchu

This study aims to determine the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and the success of women entrepreneurs. The…

Abstract

Purpose

This study aims to determine the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and the success of women entrepreneurs. The study also investigates the impact of entrepreneurial education in moderating the relationship between the need for achievement and women’s entrepreneurial success.

Design/methodology/approach

The study used a structured questionnaire and a quantitative research design. Data were gathered from 304 women entrepreneurs in South Africa’s Gauteng province. The data were analysed using smart partial least squares.

Findings

The results showed that innovation conviction, innovation mindset and innovation creed have positive and significant impacts on the need for achievement. It was also discovered that the need for achievement and entrepreneurial education have a positive and significant impact on women's entrepreneurial success. Moreover, the results showed that entrepreneurial education had a positive and significant moderating effect on the nexus between the need for achievement and women's entrepreneurial success.

Practical implications

By comprehensively examining the impact of innovation conviction, innovation mindset and innovation creed on the need for achievement and women's entrepreneurial success, this study has valuable implications for academics.

Originality/value

This research will add to the corpus of information on women's entrepreneurship and small business management in Africa, which is generally overlooked by academics in developing countries.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 1 November 2023

Salah Ud Din, Sharifah Hayaati Syed Ismail and Raja Hisyamudin Raja Sulong

The purpose of this study is to present an analysis of the Islamic good governance concept and means known as Al-Siyasah Al-Syar’iyyah as a principle and approach for combating…

Abstract

Purpose

The purpose of this study is to present an analysis of the Islamic good governance concept and means known as Al-Siyasah Al-Syar’iyyah as a principle and approach for combating corruption. This literature review aims to synthesize extant literature that discusses the determinants of integrity and how to prevent and combat corruption based on the Al-Siyasah Al-Syar’iyyah perspective.

Design/methodology/approach

A systematic search was conducted on a literature review based on Scopus and referred journals from Google Scholar databases. A manual search on Google Scholar was performed to identify additional relevant studies. Studies were selected based on the predetermined criteria. They were thematically examined using content analysis.

Findings

The study found that most of the 45 works of the literature, (41 studies and four chapters) suggested that corruption should be considered a sin and that education of Al-Siyasah Al-Syar’iyyah’s perspective against corruption, emphasizing the principle of piety, the institutionalization of justice and accountability, good governance performance with an emphasis on its belief in self-accountability and justice, is the means to combat corruption.

Originality/value

This study is unique in that it focuses on locating material on battling corruption from the standpoint of Al-Siyasah Al-Syar’iyyah. Based on the al-Quran, the Sunnah and the best practices of Muslim rulership, this notion provides an epistemological, ethical and ontological stance in Islam.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

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