Search results

1 – 10 of over 8000
Book part
Publication date: 8 September 2017

Sherif El-Halaby, Khaled Hussainey and Abdullah Al-Maghzom

The authors measure the impact of culture on Sharia; Social and Financial Disclosure (SSFD) of Islamic Banks (IBs) around the world.Content analysis is used to measure…

Abstract

The authors measure the impact of culture on Sharia; Social and Financial Disclosure (SSFD) of Islamic Banks (IBs) around the world.

Content analysis is used to measure levels of disclosure for a sample of 136 IBs of 25 countries for years 2013 and 2014. Different cultural measures are used. These include secrecy/transparency as suggested by Gray (1988) and Hofstede (1980, 1983, 2001, 2010)’s culture dimensions which include: Power Distance; Individualism; Masculinity; Uncertainty Avoidance; Long-Term Ordination and Indulgence. Ordinary least square (OLS) regression is used to test the research hypotheses.

After controlling bank-specific, corporate governance and country characteristics, the authors found that Hofstede’s culture dimensions have a significant impact on SSFD. They also found that Gray's transparency dimension positively influence levels of sharia, social and aggregated disclosure. Therefore, they conclude that culture influences levels of disclosure in IBs.

This study has policy implications for managers and regulators of Islamic banking industry.

This study is the first to use both Gray and Hofstede models in the context of IBs around the world. It also the first to explore the impact of culture on three different disclosure levels for IBs.

Details

Advances in Accounting Behavioral Research
Type: Book
ISBN: 978-1-78714-527-6

Keywords

Article
Publication date: 26 March 2010

Norhayati Zakaria and Asmat‐Nizam Abdul‐Talib

The purpose of this conceptual paper is to attempt to introduce an Islamic market‐oriented cultural model to illustrate the role of market orientation within an Islamic culture.

3892

Abstract

Purpose

The purpose of this conceptual paper is to attempt to introduce an Islamic market‐oriented cultural model to illustrate the role of market orientation within an Islamic culture.

Design/methodology/approach

The paper proposes an Islamic‐based view of a market‐oriented cultural model that aims to help understand how cultural principles, practices, and values are discussed within an Islamic culture, and subsequently understand the effects of this view on the market performance of the exporting firms. Reviews of literature in market orientation and cultural values served as a foundation for the development of the conceptual arguments. The model is adapted from several market orientation and cultural frameworks including Homburg and Pflesser, Hofstede, and Schein.

Findings

National culture, which underlines employee's cultural values, attitudes, and beliefs, has a profound impact on organizations and thus its impact on market performance should not be underestimated.

Research limitations/implications

Since the paper presents only the conceptual framework, it does not include empirical validation of the argument. Further empirical research could be carried out in order to validate the arguments presented in this paper.

Practical implications

In response to increased global competition, firms need to employ effective international marketing strategies in order to enhance performance. When exporting halal products, managers need to comply with Islamic guidelines, practices, and standards that serve as the main criteria by which Muslim's customers' needs and preferences are met.

Originality/value

The conceptual framework integrates market orientation with Islamic cultural values. The discussion strengthens the need for firms to apply an Islamic market‐oriented cultural model when they deal with customers in Muslim countries.

Details

Journal of Islamic Marketing, vol. 1 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 21 August 2019

Eman ElKaleh

The purpose of this paper is to investigate leadership curricula in UAE business and education management programmes and examine the extent to which they are derived from…

Abstract

Purpose

The purpose of this paper is to investigate leadership curricula in UAE business and education management programmes and examine the extent to which they are derived from and linked to students’ cultural and Islamic values using Habermas’ critical theory.

Design/methodology/approach

The study employs a mixed methods approach that takes classical pragmatism as its philosophical foundation and critical theory as a theoretical lens. Data are collected in four sequential phases using critical discourse analysis of course materials, class observations, student survey and faculty interviews. Results are integrated at the interpretative level and abductive reasoning is used as the logic of justification.

Findings

Results show that despite the increasing efforts to incorporate cultural and Islamic values into the curriculum, it is still mainly dominated by Western theories and models of leadership, especially in the leadership courses offered by business schools, mainly because of accreditation requirements and the lack of English resources and theories on UAE and Islamic models of leadership.

Research limitations/implications

The study is limited to leadership curricula in the UAE. Researchers may extend and broaden the scope of the study by investigating leadership curricula in the Gulf and/or the Middle East. Future studies may also look at other theoretical frameworks recommended by other management scholars such as Mezirow’s transformational learning and the socio-constructivist approach (Hotho and Dowling, 2010). This study aims to open an ongoing debate and further investigation on the topic.

Practical implications

The results of the current study may inspire faculty members and programme coordinators to develop critical and culturally relevant curricula that are informed by Habermas’ critical theory and best teaching practices.

Originality/value

The study adds to the current knowledge base through its research design and approach that address an under-investigated topic. None of the current studies empirically investigated leadership curricula in the UAE. The theoretical framework and research findings can be used to develop culturally relevant and value-oriented leadership curricula that reflect indigenous and Western perspectives of leadership.

Details

International Journal of Educational Management, vol. 33 no. 6
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 20 May 2021

Dalal Alrubaishi, Maura McAdam and Richard Harrison

There is a significant gap in understanding with regards to the role of cultural context in family business research. This paper aims to address this by exploring the…

6893

Abstract

Purpose

There is a significant gap in understanding with regards to the role of cultural context in family business research. This paper aims to address this by exploring the critical and pervasive influence of culture in shaping the entrepreneurial behaviours of family businesses based in Saudi Arabia.

Design/methodology/approach

The authors adopt a qualitative interpretive case study approach, which draws upon interviews with the incumbents and successors of ten Saudi Arabian family firms.

Findings

The authors’ empirical evidence reveals the importance of family ties and culture on the entrepreneurial behaviour of family firms in general, and the influence of “Islamic capital” on the intergenerational transfer of family legacy in particular.

Originality/value

The authors provide critical insights on how Islamic capital motivates Saudi family firms to maintain harmony, avoid disputes and create a legacy for future generations by engaging in entrepreneurial behaviours.

Details

International Journal of Entrepreneurial Behavior & Research, vol. 27 no. 6
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 13 September 2021

Wahyu Jatmiko and A. Azizon

Previous studies have challenged the Human Development Index’s (HDI) ability to emulate the achievement of falāh (happiness). This paper aims to evaluate the role of…

Abstract

Purpose

Previous studies have challenged the Human Development Index’s (HDI) ability to emulate the achievement of falāh (happiness). This paper aims to evaluate the role of religious values in establishing a positive link between the current measurement of development and falāh.

Design/methodology/approach

First, this study derives an improved value-loaded development measure from the concept of Maqasid al-Shari’ah (the higher objectives of Islamic law). Second, this paper compares the calculated Maqasid al-Shari’ah Index (MSI) with the HDI of some Organisation of Islamic Cooperation (OIC) countries by using the parametric pair difference z-test and t-test along with the non-parametric Wilcoxon signed-rank test. Finally, the relationship of both indices and the proxy of falāh are examined by using the ordinary least square and the generalised method of moments estimations.

Findings

As far as the religious-led development is concerned, the HDI underestimates OIC countries’ development progress. Here, the MSI can better embody the attainment of falāh than the HDI.

Research limitations/implications

This study only covers limited OIC countries due to the data availability issue.

Practical implications

The cultural-based development stemming from the religious values proves useful for putting the government effort towards the attainment of the objective of human well-being in the right direction.

Originality/value

To the best of the authors’ knowledge, this is the first study examining the empirical relationship between the MSI and falāh.

Details

Journal of Islamic Accounting and Business Research, vol. 13 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 24 July 2019

Irsyadillah Irsyadillah

The purpose of this paper is to explore the perspectives of accounting lecturers regarding the contents of accounting textbooks. It focusses on the ideological character…

Abstract

Purpose

The purpose of this paper is to explore the perspectives of accounting lecturers regarding the contents of accounting textbooks. It focusses on the ideological character of introductory financial accounting (IFA) textbooks prescribed in the first year of accounting degrees in Indonesia.

Design/methodology/approach

The ideological analysis is informed by Thompson’s (1990) concept of ideology, which was used in a critical sense to refer to its role in serving unequal power relations. Semi-structured interviews of Indonesian accounting lecturers were utilised to collect data.

Findings

In the interviews, the lecturers revealed that the prescribed IFA textbooks focussed on prioritising shareholder interests. The mainstream view among the lecturers was that accounting textbooks realistically exhibited the natural form of accounting, whilst lecturers with an Islamic accounting and finance background notably viewed the character of IFA textbooks as serving an ideological role or permeating propaganda. The latter suggests that alternative worldviews, relevant and nuanced to the Indonesian context, are promoted in accounting education.

Research limitations/implications

The findings presented in this paper should provide a basis for further research into the ideological character of accounting textbooks by analysing the internal structure of accounting textbooks and investigating the broader perspectives of other users and individuals involved in the production of accounting textbooks.

Practical implications

An awareness of the ideological representation of accounting textbooks can provide insights for universities, publishers and policy makers concerned with lecture structure, textbook design and regulation formulation in accounting education.

Originality/value

This is the first paper to empirically explore the ideological character of accounting textbooks prescribed in an Islamic developing country setting.

Details

Journal of Accounting in Emerging Economies, vol. 9 no. 4
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 5 January 2015

Abdallah M Elamin and Hayfaa A. Tlaiss

Cross-cultural studies suggest that while organizational citizenship behavior (OCB) and organizational justice have received considerable attention in Anglo-Saxon…

3045

Abstract

Purpose

Cross-cultural studies suggest that while organizational citizenship behavior (OCB) and organizational justice have received considerable attention in Anglo-Saxon contexts, the same cannot be claimed in non-Western, Arab Middle Eastern contexts. The purpose of this paper is to attend to this knowledge gap by exploring OCB in the context of the Kingdom of Saudi Arabia and its relationship with organizational justice.

Design/methodology/approach

In cognizance of the extant literature, the study explores the perceptions of Saudi Arabian managers of the five conceptually different dimensions of citizenship behaviour – conscientiousness, sportsmanship, civic virtue, courtesy, and altruism. It also explores their perceptions of distributive justice, procedural justice, and interactional justice. In addition, the current study investigates the relationship between organizational justice and OCB. Using the survey questionnaire method, data was collected from more than 250 Saudi managers at different levels of the managerial hierarchy and working in a wide range of organizations and industries.

Findings

The results indicate that Saudi Arabian managers reported exhibiting OCB at work. They also suggest the salience of various forms of organizational justice in Saudi Arabian organizations as motivated by Arab cultural values and Islamic teachings. In regards to the relationship between the two constructs, our results indicate that interactional justice is most frequently associated with various dimensions of OCB for various reasons, including the emphasis that Islam and Islamic teachings give to demonstrating respect and courtesy in dealings with others.

Originality/value

The literature on OCB and organizational justice is thin in the Arab world. With that in mind, the current study is the first to explore OCB in Saudi Arabia. It is also the first to investigate the relationship between citizenship behavior and justice in Saudi organizations. The findings of this study highlight the need for academics and human resource experts to account for the role of socio-cultural factors and Islam when examining these constructs in the Arab world. The implications of the findings for academics and practitioners are discussed.

Details

Employee Relations, vol. 37 no. 1
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 13 July 2012

Laurent Tournois and Isabelle Aoun

The purpose of this paper is to explore the foundations of an Islamic market oriented cultural approach regarding its possible implementation by non‐Muslim firms.

1566

Abstract

Purpose

The purpose of this paper is to explore the foundations of an Islamic market oriented cultural approach regarding its possible implementation by non‐Muslim firms.

Design/methodology/approach

The paper is based on a critical review of existing literature on Islamic marketing and branding. Related market oriented strategies (from a cultural perspective) are discussed regarding their possible implementation by non‐Muslim firms, particularly in the context of Lebanon.

Findings

It is found that the theoretical foundations and the results of existing research hold back the understanding and implementation by Western firms and marketers of Islamic marketing principles.

Research limitations/implications

The paper presents only conceptual arguments; it does not include empirical examination at this stage. A quadrad is finally proposed in order to validate these arguments.

Practical implications

Western businesses are faced with many dilemmas when it comes to taking decisions based, in particular, on the understanding and the implementation of marketing with an Islamic root. The major challenge lies in responding successfully to the needs and requirements of Muslim customers through complying with Islamic principles and practices without alienating non‐Muslim customers.

Originality/value

Most of the existing research on Islamic marketing concerns Muslim firms, but few Western firms, when targeting both Muslim and non‐Muslim populations. The paper stresses the importance of expanding the frontiers of recent work on Islamically‐rooted market oriented strategies with reference to conceptual foundations of “traditional” marketing strategies through the value creation goal. Finally, the paper questions the relevance of the traditional dichotomy between global standardization and localization.

Details

Education, Business and Society: Contemporary Middle Eastern Issues, vol. 5 no. 2
Type: Research Article
ISSN: 1753-7983

Keywords

Open Access
Article
Publication date: 25 July 2022

Herbert Kawadza

The purpose of this article is to consider cultural ethos of philanthropy that has proved effective in minimising the plight of the vulnerable in general and particularly…

Abstract

Purpose

The purpose of this article is to consider cultural ethos of philanthropy that has proved effective in minimising the plight of the vulnerable in general and particularly during the COVID-19 pandemic. By discussing the divergent philanthropic approaches that have been adopted to counter the challenge of the pandemic, this article fulfils one of comparative laws' crucial tenets to improve the local environment by learning from other jurisdictions.

Design/methodology/approach

An exploratory and qualitative method through categorical and theoretical analysis of recent and historical scholarship on the Islamic culture is undertaken. An extensive use of journalistic and editorial reports on the South Af rican context is explored to demonstrate the plight of the vulnerable during the COVID-19 pandemic.

Findings

The COVID-19 pandemic has exposed how economically and structurally fragmented South African society is. More specifically, it has reinforced the existence of an “invisible” group of people – the poor and vulnerable – who have been hit harder by the government's responses aimed at containing the spread of the COVID-19 virus. The depiction of an unequal and uncaring society has spurred extensive rhetoric and reflection centred on the need to regain society's conscience as regards the plight of the poor. This article finds that much as there has an awakening towards societal inequality and vulnerability, there are, however, no concrete suggestions upon which change of attitude can be founded. Further, it can be argued that the plight of the vulnerable could have been softened had society cherished a culture of charity. Taking a cue from Islamic culture, this article avers that there is a need to embed philanthropy within society's cultural norms so as to forge effective bonds and maintain social cohesion.

Social implications

The practical implications of this article relate to the need for the revaluation of the moral campus of South African communities. It supports calls for the alignment of community attitudes with humanity so as to improve the lives of the less privileged members of the society. Additionally, this discussion adds value to the scholarship, which aims to engender community-based welfare schemes for the benefit of the vulnerable.

Originality/value

By highlighting socio-economic consequences of the COVID-19 pandemic on the vulnerable and highlighting the Islamic approaches to ameliorating the condition of the poor, it is hoped that this article will stimulate debate that can bring change for marginalised groups. The analysis provides some crucial discussions for potential societal interventions, which could assist in revisiting how society takes care of the poor and vulnerable.

Details

Revista de Gestão, vol. 29 no. 4
Type: Research Article
ISSN: 1809-2276

Keywords

Article
Publication date: 21 June 2011

Gita Gayatri, Margee Hume and Gillian Sullivan Mort

The purpose of this paper is to explore service quality (SQ) from the perspective of the Muslim consumer. There is growing evidence that culture influences buying habits…

2295

Abstract

Purpose

The purpose of this paper is to explore service quality (SQ) from the perspective of the Muslim consumer. There is growing evidence that culture influences buying habits and behaviours of consumers in services. However, most cross‐cultural consumer research in Asia has focused on the dimension of Chinese‐Confucian beliefs providing an opportunity to investigate other religious‐cultural aspects in Asia and consumption.

Design/methodology/approach

This research explores the key attributes/factors of quality of services according to Muslim customers using the verbal protocol method followed by in‐depth probing interviews of 35 respondents. In depth, the interviews were conducted in Indonesia with a sample of Javanese‐Muslim customers of the airline, retail, hotel, and restaurant industries. Theoretical saturation was achieved with thick rich scripts obtained from respondents.

Findings

Preliminary analysis suggests some distinct outcomes positioning culture and religion as important constructs for consideration in SQ research.

Practical implications

The research provides important insights for service providers who target the Muslim consumer.

Originality/value

The paper is the first to examine SQ dimensions specific to Muslim consumers. It advances the SQ conceptualisations and SQ theory and offers attributes for consideration in future measurement.

Details

Asian Journal on Quality, vol. 12 no. 1
Type: Research Article
ISSN: 1598-2688

Keywords

1 – 10 of over 8000