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This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.
Abstract
Purpose
This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.
Design/methodology/approach
This study is based on a four-year ethnographic work from 2002 to 2006, as accessed and analysed by the researcher. The philosophy underpinning this ethnography is from Geertz’s “Common sense as a cultural system” (1975) and The Interpretation of Cultures (1973).
Findings
This study finds the religious metaphors of “Halal and Haram is not Only on Food” and “Bank for All” are the anticipated conception that envisages the institution of Bank Islam Malaysia Berhad (BIMB), especially the perspective of the Shariah Supervisory Council and the struggles of the assistant managers.
Research limitations/implications
The paper aligns with the concerns of McPhail et al. (2004) and calls for engagement in research projects on accounting and accountability related to theology but with an attempt to theorise the “engagement” within the components of human limitation and intelligence which require a narrative from the social and collective dimensions of the present and in the past.
Practical implications
By using various objects as symbol, metaphor and memory, such as “counter”, “branch”, “advertising” and “food”, the paper encourages readers to understand the objects as temporalities brought into being by a common sense consciousness and within a historical Malay context; one in which Malaysia is a Muslim society and a by-product of colonialism. This interpretation allows the issues raised by BIMB to represent an authentic Malaysian voice rather than to be read merely as an adjunct to western accounting history.
Originality/value
The paper explores the translations of concepts that the self probes and attempts to describe accountability, as well as how these translate into common sense.
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Ahmet Kuru, in his book, suggests that the explanation for the lack of social and political development in the modern world can be traced back to a historical ‘state-ulama…
Abstract
Ahmet Kuru, in his book, suggests that the explanation for the lack of social and political development in the modern world can be traced back to a historical ‘state-ulama alliance’ from the 11th-century Saljuq empire or earlier. From the perspective of an historian, however, this dating displays some empirical problems. It is certain that the state eventually did gain the upper hand over the Muslim intellectuals, at least in the centre of the Ottoman empire. But the process to that point was different. In this comment, a different explanation is proposed that points instead to two crucial factors: the loss of a homogeneous Muslim state with the fall of the caliphate, and the rise of a unified Muslim world, an umma, through the independence, not subservience, of the class of scholars in the mediaeval period of Islam. Thus, a model is proposed that focuses on two turning points: the replacement of the effective caliphate with a fractious system of sultanates in the mid-tenth century, coinciding with the solidification of Islamic thought in a more strictly regulated form both in theology, law and in Sufism. The second moment is ca. 1500, when the period of political fragmentation comes to an end with the Ottoman state unifying the Middle East, flanked by Morocco and Iran, while challenges to the religious orthodoxy begin to grow at the margins. Such a model thus sees the ulama as actors for change as well as for orthodoxy throughout Muslim history, responding to changing developments in social and political contexts.
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The purpose of this paper is to provide a gender-sensitive analysis of economic agency in Islamic economic philosophy.
Abstract
Purpose
The purpose of this paper is to provide a gender-sensitive analysis of economic agency in Islamic economic philosophy.
Design/methodology/approach
A critical review of classical ethics literature and the concept of khilafah is undertaken and discussed in conjunction with the current understanding of homo Islamicus.
Findings
Building on the principles of khilafah, the concept of homo Islamicus is a pious stand-in for the flawed homo economicus. Among its flaws is the complete absence of a discussion of women as economic agents. To remedy this the discipline must acknowledge explicitly the denial of women and gender from the discussion of moral agency and include gender as a category of analysis for economic agency. This is only possible by: (1) introducing a non-patriarchal reading of khilafah as the model of agency and (2) by operationalising taqwa as the cardinal virtue of the economic agent instead of neoliberal rationality.
Research limitations/implications
If Islamic economic philosophy is to contend as an alternative mode of economics, it must consider gender and class dimensions in its micro-foundation discussion, economic agency is one of them.
Originality/value
This study reveals the patriarchal readings that are part of the foundation of the concept of the economic agent in Islamic economics, problematising it and providing a gender-sensitive concept of economic agency.
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This paper aims to confront some of the many facets of academic freedom as a whole, including the shared concerns with Western academia, its relationship to the politics of Arab…
Abstract
Purpose
This paper aims to confront some of the many facets of academic freedom as a whole, including the shared concerns with Western academia, its relationship to the politics of Arab society and the relevance of these issues within local political domains. It attempts to profile the problems hindering societal progress beyond the seemingly defined truth. While this subject has many facets, this article only examines academic freedom within the scope of knowledge and inquiry derived from the revered text of the Qur'ãn, including its relation to democracy and radicalism. It is an effort to refocus Arab intellectual dialogue on its ailing academia. It also argues for Arab society to reclaim its core culture of Islam as an enabler of learning aside from the Eurocentric perspective of academic freedom.
Design/methodology/approach
This paper uses an expository and persuasive format in its novel perspective. This expository form sets out the argument of academic freedom as being indigenous to Arab-Islamic heritage and pursues a persuasive statement for its resolution. This format outlines the main familiar aspects of academic freedom and lays out its components within Arab-Islamic history.
Findings
This paper provides insights and arguments supporting its main theory. It suggests that Arabs must judiciously consider what their education will look like and accomplish in the next 100 years, considering the sociopolitical status quo and the chances of changing it. It argues that academic freedom is indigenous to Arab-Islamic early history, academia and knowledge governance. Therefore, Arab academia must not ignore its heritage to examine what hinders education and intellectualism. It concludes with the point that reinstalling a culture of knowledge will create a relevant democracy.
Research limitations/implications
The implications for research, practice and society are vast. Further academic freedom research would redefine terms of processes, change the role of academic leadership, debunk locally dominated politics, introduce learning-first policies, balance inequalities in gender, abolish academic tribalism and move past colonialist ideas and predominance. For researchers, this point of view would open doors for new scholastic approaches.
Practical implications
This paper includes practical implications that stem from an approach that would provoke practical possibilities and call for more academic conversations. Further conversations should explore and debate the gaps in Arab-Islamic knowledge history. The Global South of the Arab World or the Middle East and Northern Africa/Southwest Asia North Africa region could consider drafting a contemporary MENA account of a Magna Charta Libertatis Academicae or a Magna Charta Universitatum that is galvanized by Arab revivable heritage. Moreover, It would be productive if Western universities that operate in the Arab World would also take an active role in denouncing undemocratic practices and not merely operate as commercial enterprises.
Social implications
Realizing academic freedom in Arab institutions will have a positive spillover effect on Arab society, including thriving and free media, freedom of speech and gender issues. Academic freedom is one of the main elements in structuring free political culture that adhere to the principles of tolerance. Academic freedom is necessary for showing all contesting ideas in a better light and, ultimately, achieving a form of intellectual equipoise.
Originality/value
This paper concerns academic freedom in the Arab-Islamic World. The majority of academic freedom scholarship today assumes a Western democratic context in discussing or even arguing against it. The paper's focus is a novel expansion of that literature.
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Tamer Koburtay, Ahmad Abualigah, Jawad Syed and Abbas J. Ali
This study seeks to offer a contextual, multilevel perspective on the impact of patriarchal culture and Islamic faith on issues facing women holding leadership positions in a…
Abstract
Purpose
This study seeks to offer a contextual, multilevel perspective on the impact of patriarchal culture and Islamic faith on issues facing women holding leadership positions in a Middle Eastern context.
Design/methodology/approach
Data were collected through 25 in-depth qualitative interviews along with open-ended questions in a paper-based survey. In view of the authors' research objectives, the authors purposively recruited participants who were identified as Muslim scholars (academics) and clerics (practitioners).
Findings
While the study challenges the prevailing stereotype that Islam holds women leaders back by referring to Islamic teachings that support gender equality, it also highlights the adverse impact of gender discriminatory misinterpretations of Islam for women leaders. The study identifies three interconnected, multilevel factors that lead to misinterpretations of Islamic teachings, i.e. (1) cultural factors (macro level – i.e. patriarchal and tribal culture), (2) organizational factors (meso level – i.e. organizational policies) and (3) individual factors (micro level – i.e. interpretations and practices of religion).
Research limitations/implications
This study contributes to the existing theory development of religion and women in leadership by presenting a novel model highlighting the interplay between religion, patriarchy and women in leadership.
Practical implications
The study recommends the application of a gender egalitarian system that enables full utilization of women's skills and capabilities by (1) reducing the discriminatory function of tribal culture and (2) identifying steps to reform inegalitarian gender practices in the Arab region.
Originality/value
The research is unique as it is the first time that a study has incorporated Muslim academic scholars' and clerics' views into gender and organization research. The study is thus contextually relevant and offers fresh multilevel insights on the interplay among religion, culture and gender.
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Ayesha Akter Sumi, Saif Ahmed and Syed Shah Alam
This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are…
Abstract
Purpose
This study aims to examine the impact of Islamic teachings on environmental corporate social responsibility (CSR) practices in Bangladesh, a country where Islamic principles are profoundly influential.
Design/methodology/approach
Using a mixed-methods research approach (quantitative study with close-ended questionnaire and qualitative study with semistructure interview), this study aims to explore the role of individual characteristics and organizational contexts in environmental CSR practices. The study uses a robust analytical framework encompassing variance inflation factor, orthogonal loading, Cronbach’s alpha, composite reliability and average variance extracted to assess the reliability and validity of these metrics.
Findings
Thematic analysis reveals the motivations, attitudes and challenges experienced by organizational leaders in aligning Islamic ethics with environmental stewardship, whereas the quantitative results provide empirical support for the relationship between various organizational practices (denoted as M#1 to M#8) and environmental CSR.
Originality/value
The findings of this study illuminate the potential benefits of tailoring CSR policies to fit within specific religious and cultural frameworks, offering both theoretical contributions and practical insights.
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Mohammad Mominul Islam, Mohamed Syazwan Ab Talib and Nazlida Muhamad
This study aims to underline Islamic principles to the business theories for producers and policymakers and to explain halal marketing by value creation approach for halal…
Abstract
Purpose
This study aims to underline Islamic principles to the business theories for producers and policymakers and to explain halal marketing by value creation approach for halal stakeholders concerned with halal certification and its implementation.
Design/methodology/approach
This study applied inductive reasoning with the systematic literature review (SLR) of peer-reviewed published research papers, followed by the preferred reporting items for systematic reviews and meta-analyses framework. Furthermore, the content analysis with ATLAS.ti 2022 helped to undergo concept and thematic analysis that show the theoretical lenses for the upstream halal businesses.
Findings
Among 360 papers, the SLR from 2012 to 2022 found 32 papers dealing with the halal theory–based studies on certification, standards, producers and policymakers and halal supply chains. Only seven studies consulted the resource-based view (RBV), a strategy theory and the institutional theory (IT) connected to halal. This study further underpinned qualitative Quranic verses to add to the current body of RBV and IT, resulting in halal sustainable competitive advantage and halal certification institutionalization.
Practical implications
Islamic principles can guide halal stakeholders to create and manage valuable resources through halal certification. Also, academics can synthesize conventional theories as value-creation mechanisms compliant with Islamic codes.
Originality/value
To the best of the authors’ knowledge, this novel study was the first to contribute to the current body of RBV and IT with Islamic principles. It has primarily concentrated on the upstream halal businesses to create and manage halal value, certification and competitive advantages for halal marketing.
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The major purpose of this research article is to empirically analyze a moderated-mediated model to comprehend the interrelationships between religiosity, life hardship, attitude…
Abstract
Purpose
The major purpose of this research article is to empirically analyze a moderated-mediated model to comprehend the interrelationships between religiosity, life hardship, attitude toward social entrepreneurship (SE) and corporate social entrepreneurial orientation (SEO).
Design/methodology/approach
The constructivist grounded theory method was used to analyze interviews, and partial least squares structural equation modeling was selected to analyze the developed nine hypotheses.
Findings
Based on the structural model outcomes, the practicing religious believers reported a significantly higher level of corporate SEO and propensity for social proactiveness, innovativeness, risk-taking, socialness and persistence (dimensions of SEO) than the nonpracticing believers.
Practical implications
This study provides the practical implication that social entrepreneurs with a higher degree of congruence with the prevailing religious institutionalized logic in a society have a higher inclination to create social value through corporate practices and operations.
Originality/value
This study presents an SEO scale that incorporates the dimensions of two SEO scales developed by Kraus et al. (2017) and Syrjä et al. (2019). To the best of the author’s knowledge, the applicability and generalizability of this scale were supported for the first time in the SE discipline, particularly tourism SE. This scale effectively captures more characteristics of SE, particularly in the face of inefficient political and institutional forms.
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