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1 – 10 of over 10000This paper aims to explore the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic philosophy…
Abstract
Purpose
This paper aims to explore the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic philosophy, reflecting upon the Islamic doctrines that are indicative towards and offer a variety of implications for communication and accounting.
Design/methodology/approach
Drawing from the Islamic sources – Quran and other key texts – and other relevant preceding literature, the paper deliberates key Islam principles of significance and outline what they suggest for communication in accounting.
Findings
Islam has a profoundly embedded concern of the communicative aspect from a holistic viewpoint that is clear within its accounting implications as well. This paper illustrates the social aspects of Islamic accounting through its stance on communication, thereby opening up the more enabling potentials of Islamic accounting informed by wider and more facilitating dimensions of Islam’s teachings: Islam’s holistic approach to life; its attentiveness on society and its various groups; and its emphasis on behavioural conduct and emotional aspects. Consideration on these principles throws into questions the Western ways, develops and hones the existing stand of hegemonic positions and submits new ways forward.
Research limitations/implications
Aspiring organisations and larger entities such as nations who encourage the development of Islamic economy can benefit from the added accountability of entities to encompass the social and ethical responsibilities.
Practical/implications
The paper highlights Islamic doctrines as a basis of just and responsible accounting communication via incorporating the macro-societal elements and the behavioural communicative aspects.
Originality/value
The Islamic communication principles open up the inclusion of the missing behavioural aspect from accounting communication. This paper provides the necessary theoretical framework on how to include the humane side within accounting communication.
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Hajira Liaqat, Ishfaq Ahmed and Sheikh Usman Yousaf
This study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.
Abstract
Purpose
This study aims to explore the phenomenon of Islamic religious communication and how Islamic banks in Pakistan use religion-based communication, along with its expected outcomes.
Design/methodology/approach
Transcendental phenomenology approach is opted using a multi-stage data collection strategy consisting of observations, documentary reviews and semi-structural interviews to get deep into the phenomenon in a particular context.
Findings
Findings highlight Islamic religious communication as workplace Islamic da’wah that is majorly categorized into compulsive da’wah, objectics da’wah and impulsive da’wah, serving its role in bringing spirituality to work through work-faith integration.
Research limitations/implications
The finding of the study can be used in planning, formulating and implementing Islamic da’wah-based model to induce spirituality at work.
Originality/value
This study is the first of its type exploring Islamic da’wah in an organizational context as a mean to bring spirituality at work.
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Sri Rahayu Hijrah Hati and Aida Idris
The purpose of this study is to examine the role of leader and organisational credibility in influencing customers’ intention to support Islamic social enterprises.
Abstract
Purpose
The purpose of this study is to examine the role of leader and organisational credibility in influencing customers’ intention to support Islamic social enterprises.
Design/methodology/approach
The credibility of the leader and that of the social enterprise are exposed through advertising. Ads portraying the six largest Islamic social enterprises in Indonesia and their social entrepreneur leaders were shown to 221 existing customers via online and offline surveys.
Findings
The findings indicate that organisational credibility and organisational branding have much greater influence than leaders’ personal credibility on customers’ intention to support Islamic social enterprises.
Research limitations/implications
The study has highlighted the greater role of organisational credibility and branding over advertising in attracting support for Islamic social entrepreneurship.
Practical implications
Islamic social enterprises need to develop a trusted brand and establish a more effective way to communicate with their stakeholders besides advertising, as the impact of ads on customer support intention is not significant.
Originality/value
The study contributes to the field of marketing and social entrepreneurship by providing empirical results on the Islamic social entrepreneurship phenomenon.
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Sarah Turnbull, Liza Howe-Walsh and Aisha Boulanouar
The purpose of this paper is to bridge the gap between previous examinations of advertising standardisation and consideration of Islamic ethics to develop a better understanding…
Abstract
Purpose
The purpose of this paper is to bridge the gap between previous examinations of advertising standardisation and consideration of Islamic ethics to develop a better understanding of how Islamic values influence global advertising strategy.
Design/methodology/approach
This paper is based on a critical review of the literature. The paper presents a conceptual framework which considers both the environmental influences and Islamic ethics which need to be considered when developing advertising strategy in Middle East Islamic States.
Findings
The authors assert the importance of considering Islamic ethics when planning advertising in the Islamic Middle East. In particular, six dominant ethical dimensions are provided for marketing scholars and practitioners to observe: unity (Tawheed), Iman (faith), Khilafah (trusteeship), Balance, Justice or Adl and Free will.
Research limitations/implications
The conceptual model presented provides a useful starting point to generate further academic debate and empirical verification.
Originality/value
The paper extends our understanding of the influence of Islamic ethics on advertising and contributes to the wider marketing standardisation literature by considering religion as a key driver in the debate.
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The proposed paper aims at contributing an objective analysis of the nature, agenda and politico‐economic and strategic dynamics of the contemporary movement of globalization. The…
Abstract
Purpose
The proposed paper aims at contributing an objective analysis of the nature, agenda and politico‐economic and strategic dynamics of the contemporary movement of globalization. The paper is going to explore the significant patterns of economic changes, which have culminated into global warfare, resulting from the contemporary world‐level experiences of globalization and the corresponding revolutionary tendencies responses encountered on the global level.
Design/methodology/approach
In this background, the rationale for adhering to the Islamic program of universalization shall be addressed from the point of view of the sustainable development of the Islamic world.
Findings
Because of either the perpetual nature (e.g. in case of Pakistan's debt crises) or recurring nature (e.g. in case of Malaysia's slow down in 1997‐98 and in 2001) of the economic crises of the Islamic countries within the prevailing framework of the capitalistic globalization, the inevitable way out for the realization of the sustainable economic and human development in the Islamic world seems to be offered only by the Islamic program of universalization.
Originality/value
This is perhaps the first attempt to analyze globalization vis‐à‐vis its multidimensional impact on the Islamic world.
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Muhammad Adli Musa, Mohd Edil Abd Sukor, Mohd Nazari Ismail and Muhd Ramadhan Fitri Elias
The purpose of this paper is to empirically examine the perception of Islamic bank employees in Malaysia and selected Gulf Cooperation Council (GCC) countries, namely, Bahrain…
Abstract
Purpose
The purpose of this paper is to empirically examine the perception of Islamic bank employees in Malaysia and selected Gulf Cooperation Council (GCC) countries, namely, Bahrain, Oman and the UAE, on various issues related to Islamic business ethics and the practices of the Islamic banks at which they work.
Design/methodology/approach
The required data to determine Islamic bank employees’ ethical perceptions is sourced from 144 completed survey questionnaires and interviews with 12 Islamic bank senior executives. Islamic model of normative business ethics is used to measure the relationship between attitudes and behaviours of employees and the ethical practices of Islamic banks.
Findings
Results show that the Islamic bank personnel working in Malaysia and the GCC perceived that their banks conform to Islamic ethical norms in business. These banks were seen to be concerned with their impact on society, and ethics prevailed over profit-maximisation. The findings also suggest that despite being less regulated compared to Malaysia, Islamic bank personnel in GCC had a better impression of the ethical standard practised in their institutions compared to the feedback given by their Malaysian counterparts. Additionally, this research also proves that, in general, there is a positive correlation between attitudes and behaviours of employees and the ethical practices of Islamic banks.
Research limitations/implications
The main limitation of the study is that the respondents were not selected randomly but rather through a convenient sampling of personal contacts. Despite the inherent limitation of the sampling method because of the constraints of time and resources, the large number of respondents from 12 different banks are representative of the Islamic bank employees in Malaysia and the GCC.
Practical implications
The findings may serve as a useful input for Islamic financial institutions in improving their practices to conform with Islamic ethical norms.
Originality/value
The topic of Islamic business ethics and the practices of Islamic banks have not been fully understood by its stakeholders. This paper aims to give insights on how far Islamic bank business practices in Muslim majority societies fit with the prescribed business framework in Islam and its contributing value for both the organization and employees.
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The purpose of this study is to propose and develop a new perspective in Islamic Marketing by Integrating Islamic Marketing principles and the conventional Social Marketing…
Abstract
Purpose
The purpose of this study is to propose and develop a new perspective in Islamic Marketing by Integrating Islamic Marketing principles and the conventional Social Marketing discipline.
Design/methodology/approach
This is a conceptual study that is based on academic contributions gathered from the works of key academicians of Islamic Marketing and Social Marketing discipline. The author also presents personal viewpoints regarding the discipline. Conventional social marketing practices in various Muslim and non-Muslim countries have been studied with theoretical discussions. A critical approach has been applied in this study to assimilate Islamic marketing principles with existing social marketing theories.
Findings
The author proposes a distinct discipline of Islamic Marketing, which is termed as Islamic Social Marketing. The new discipline has been compared with conventional social marketing framework and practices to demonstrate its distinctive features. The critical analysis and discussion exhibit that the proposed new discipline has both similarities and dissimilarities with present social marketing theories and practices.
Originality/value
This study contributes to Islamic Marketing discipline by proposing a unique field that has been termed as “Islamic Social Marketing”. Although many studies have been conducted on Islamic marketing, the analysis of social marketing in light of Islamic Marketing principles remains clearly in a vacuum-like situation. The current research work is a starting point for academic discussions on this issue that can provide guidelines to develop social marketing intervention programs for Muslim-dominated societies and assist Islamic value-driven social marketing practitioners.
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Zhuo Wang, Peiyi Ding, Noel Scott and Yezheng Fan
China is primarily a nonreligious country with less than 10% of people following Buddhism, Taoism, Islam, Catholicism, or other religions. Two major communication paths, the land…
Abstract
China is primarily a nonreligious country with less than 10% of people following Buddhism, Taoism, Islam, Catholicism, or other religions. Two major communication paths, the land and sea Silk Roads, directly affected the distribution and development of Muslim tourism and attractions. The combination of Islam with local custom and culture is a unique feature in China, and contributes to its development as a form of ethnic rather than religious tourism. As a result, research in China focuses on ethnic product development, minority sports and anthropological tourism, themed events, and intangible cultural heritage.
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Syed Asim Ali Bukhari, Fathyah Hashim and Azlan Bin Amran
The purpose of this study is to empirically examine the determinants and outcomes of Islamic corporate social responsibility (ICSR) adoption in Islamic bank branches in Pakistan…
Abstract
Purpose
The purpose of this study is to empirically examine the determinants and outcomes of Islamic corporate social responsibility (ICSR) adoption in Islamic bank branches in Pakistan. The research framework examines the influence of stakeholder’s pressure on ICSR adoption. It also analyses the relationship between ICSR adoption and intangible outcomes achieved by the Islamic bank branch.
Design/methodology/approach
A total of 400 questionnaires were distributed through a mail survey to Islamic bank branches in Pakistan. The respondents of the study were the branch manager of Islamic bank branches in Pakistan. A simple random sampling technique was used and resulted in the collection of 293 usable questionnaires. SMART PLS was used to statistically analyse the data using partial least squares structural equation modelling approach. The measurement and structural models were analysed.
Findings
The results indicate a significant and positive relationship between Shariah supervisory board pressure, competitor pressure and ICSR adoption in Islamic bank branches. A moderate strength positive relationship was found out between top management pressure and ICSR adoption. Results reveal that customer pressure and community pressure have an insignificant influence on ICSR adoption. Data analysis shows that the adoption of ICSR practices have a significant and positive influence on an Islamic bank branch’s Intangible outcomes.
Research limitations/implications
The sample size was relatively small because of the limited time duration.
Originality/value
The construct of ICSR has not been extensively researched upon especially through empirical studies. Limited research exists in the area of factors than can influence Islamic bank branches to adopt ICSR practices and currently no empirical research has focussed on the intangible outcomes that can be achieved through ICSR adoption by an Islamic bank branch. The limited study exists in the Pakistan context as well, which is a rapidly growing Islamic banking industry.
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Mohd Haniff Zainuldin and Tze Kiat Lui
This study bibliometrically describes and depicts the intellectual structure and knowledge progress of CSR studies in the banking industry.
Abstract
Purpose
This study bibliometrically describes and depicts the intellectual structure and knowledge progress of CSR studies in the banking industry.
Design/methodology/approach
Bibliometric analysis is used to quantitatively examine the bibliographic data that gathered from Scopus database. The evaluative and relational techniques are employed to produce the findings and mappings for research themes, impact and directions, as well as collaboration trends. A topical classification is also included to review the results of different types of analysis.
Findings
This study discusses how the CSR literature in the banking industry has evolved between 2009 and 2019. The publications increase significantly from 2015 to 2019 and the top journals, authors, affiliations and countries are identified. Stakeholder, disclosure, financial performance, Islamic banks, corporate governance and international banks are among the popular research and collaboration trends found in the extant literature. Reflecting on the arguments in the previous literature, several key research gaps and further suggestions are acknowledged for future studies.
Research limitations/implications
The bibliographic data used in this study bounds to Scopus database and the methodology itself suffers a few limitations, which integration of other methodologies will be worthwhile to unearth the field beyond the current discovery.
Practical implications
This study is beneficial to potential researchers, scientific journal editors, and bankers to understand the current research progression and evolution within CSR field in the banking sector.
Originality/value
Compared to the existing bibliometric literature, this study is among the pioneer wide-ranging bibliometrics study covering co-word, citation, bibliographic coupling, co-authorship and co-citation for CSR research in the banking sector.
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