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This study aims to assess the extent of the mandatory and voluntary Shariah compliance disclosure in the Shariah Committee Report of Islamic financial institutions (IFIs) in Malaysia. The study highlights the accountability and transparency of the Shariah Committee members to provide full disclosure of relevant Shariah compliance information to the stakeholders.

The study adopts content analysis to quantify and code the number of sentences in the Shariah Committee Report disclosed in the 2016 annual report of 47 IFIs in Malaysia. The extent of Shariah compliance disclosure in the Shariah Committee Report is measured based on the Standard (S) and Guidance (G) items outlined in the Shariah Governance Framework (SGF) as well as the Financial Reporting for Islamic Banking Institutions and takaful operators guidelines issued by Bank Negara Malaysia (BNM) as the reference.

The findings indicate that majority of IFIs complied with the minimum mandatory disclosure requirement based on the Standard (S) items in the Shariah Committee Report as required by the SGF. Highest information on the purpose of Shariah Committee engagement and scope of work performed is disclosed to the stakeholders in almost all IFIs. Only two prominent full-fledged Islamic bank and Islamic banking business in development financial institutions have shown highest accountability to go beyond the minimum disclosure requirement. This includes disclosing higher voluntary information on Shariah governance processes in the Shariah Committee Report of these two IFIs.

This study adopts the SGF (Bank Negara Malaysia, 2010), Financial Reporting for Islamic Banking Institutions (Bank Negara Malaysia, 2016) and Financial Reporting for Takaful Operators (Bank Negara Malaysia, 2015) as the reference to develop the measurement of Shariah compliance disclosure in the Shariah Committee Report. These guidelines issued by BNM are still effective during the period of study, i.e. the year 2016.

The findings contribute towards the relevance for BNM as the regulator to enhance the current disclosure requirement in the Shariah Committee Report as stated in the SGF especially in Islamic windows and takaful operators. The main argument of this paper is that the more information being disclosed in the Shariah Committee Report will lead to better Shariah assurances. The issuance of Shariah Governance Policy Document in 2019 is expected to enhance the credibility, accountability and transparency of the Shariah Committee members concerning their oversight responsibility towards Shariah matters in IFIs’ business operations.

After five years since the issuance of the SGF in 2010, further study on the extent of mandatory and voluntary Shariah compliance disclosure is important to highlight the accountability and transparency on the implementation of the Shariah governance across various types of IFIs in Malaysia.

This paper aims to examine female entrepreneurship perceptions at the nexus of understandings of Muslim behaviour in Pakistan, the “formula” of Shapero for considering entrepreneurial intentions and the viewpoints of young Pakistani women.

Data collected from 555 women between 18 and 30 years of age, undertaking tertiary-level business studies in Pakistan constitute the sample of the study, and structural equation modelling was used to test the hypotheses.

This study finds that the respondents’ perceptions of Islam positively impact the formula at the feasibility component, whilst also inverting the desirability component, therefore, resulting in a “does not equal” outcome for intentions.

To the best of the authors’ knowledge, this work is one of the first to empirically examine the role of Islamic perception in shaping entrepreneurial intentions through the individual components of desirability, feasibility and propensity to act. It puts forth contextual deliberations for a meaningful heterodoxy in light of female entrepreneurship in an Islamic country.

This paper seeks to understand kaizen in practice as it travels through time and space in the organisational setting.

A qualitative case study was carried out at a multinational company using mainly interviews for the data collection that were analysed from an actor-network theory (ANT) perspective.

This paper finds that the company deals with a series of paradoxes while managing the kaizen process. Efficiency and quality paradoxes are the basis for starting kaizen projects. Furthermore, intrinsic, and extrinsic motivation, emerge in these processes, and paradoxes relate to how spontaneous ideas emerge in a deliberated context of cost-saving objectives. The supply chain finance team coordinates kaizen projects with the collaboration of plant managers, promoting the paradox of autonomy and control. In addition, as kaizen mobilises and enrols the actors, some trials of strength emerge, showing actors who oppose the kaizen network and create competing networks that mutually exist in the firm.

This study presents valuable insights for professionals to successfully implement kaizen methodologies that take advantage of developing a network for problem-solving in organizations.

This study highlights the supply chain finance team's role in enrolling the actors within a network built by practitioners engaged in kaizen projects. Usually, engineers, quality, or manufacturing teams lead kaizen projects, and only occasionally, accounting and financial teams participate, including multidisciplinary teams.

Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy).

A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship.

Results show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures.

This study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs.

This study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede’s framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments.

The purpose of this paper is to provide rich, qualitative insights around internal communication in strategic communication agencies, addressing the evolutions in expectations and best practices for agency leadership through COVID-19.

Qualitative interview study with 18 US-based leaders of public relations and advertising agencies to examine their experiences of leading and managing strategic communication teams during COVID-19.

Synthesized findings around changes in leadership values and important facets of ongoing internal crisis communication led to the development of the following five categories—Improvisation and Flexibility, Transparency and Trust, Ownership and Embodiment, Care and Empathy, Relationships and Resilience.

Using a high-value sample, the study is the first (to the best of the authors' knowledge) to focus on the crucial context of agencies and internal communication around COVID-19; diversity, equity, and inclusion (DEI); and other pandemic-era challenges. It provides theoretical implications around ongoing, internal crisis communication and practical implications for agency leaders in crisis.

This study assesses performance measurement (PM) system implementation efforts across various organizational contexts and investigates which factors are critical to achieving implementation success (IS).

An empirical field study was conducted to refine a framework of PM system IS that consists of 5 dimensions of success and 29 factors. A survey questionnaire was used to investigate actual organizational practice and exploratory factor analysis was conducted to refine constructs corresponding to potential factors and dimensions of IS. The resulting variables were then investigated using multiple regression analysis to identify critical success factors for implementing PM systems.

The survey was completed by representatives from 124 organizations and the exploratory factor analysis results indicated that there are three underlying dimensions of IS (i.e. Use of the System, PM System Performance, and Improved Results and Processes) and 12 factors. Of the factors, nine can be considered critical success factors having a significant relationship with at least one dimension of IS: Leader Support, Design and Implementation Approach, Reward System Alignment, Organizational Acceptance, Organizational Culture and Climate, Easy to Define Environment, IT Infrastructure Capabilities, PM System Design Quality, and PM Participation and Training.

The results show that there are distinct dimensions of IS and, although some factors are associated with all dimensions, most are more closely related to only one dimension. This suggests that different strategies should be utilized based on the types of challenges experienced during implementation.

There is evidence that spirituality at the workplace has positive effects on work outcomes, and there are different models conceptualizing the construct. To date, there is no discussion highlighting how digitalization is affecting workplace spirituality and vice versa. The present review tries to close this gap by discussing the psychological dynamics in light of digitalization and spirituality in the context of work.

This is a conceptual discussion based on an extensive narrative review. The conceptual design is further tested with a real-life case study.

The result is a model that may guide future research, which consists of the four highly interdependent domains, namely psychology (with the dimensions of emotion, cognition and behavior), digitalization (with the dimensions of platforms, data and algorithms), spirituality (with the dimensions of meaning, self-transcendation and belonging), as well as the workplace (with the dimensions of work tasks, location, community and culture and values). The discussion includes implications for the future of work, suggestions for management decisions and potential future research directions.

To date, there are many discussions about digital transformation and a limited amount of them have invested in analyzing psychological dimensions. The application to spirituality and the workplace – especially when the two are combined – is almost wholly absent, which makes the present discussion both innovative and original.

The authors suggest strategies for addressing and combating these attempts at racelighting.

The authors of this article– five anti-racist educators working in various educational settings in SLC– employ the Critical Race Theory counter-story methodology (Delgado and Stefancic, 1993) to confront resistance to educational equity in Utah. They do so by first providing a historical context of race and education in Utah before presenting four short counterstories addressing the racelighting efforts of students, fellow educators and administrators when confronted with the complexities of racial injustice.

These counterstories are particularly important in light of the recent increase in color-evasive and whitewashed messaging used to attack CRT and to deny the existence of racism in the SLC school system in K-post-secondary education, and in the U.S. as a whole.

These stories are set in a unique environment, yet they hold national relevance. The racial and religious demographics in Utah shed light on the foundational ethos of the country – white, Christian supremacy. They reveal what is at stake in defending it and some of the key mechanisms of that defense.

Companies are increasingly struggling with the costs of absenteeism due to their employees’ physical and increasing psychological illnesses. At the same time, employers should recognize the value of healthy employees in terms of greater productivity and the development of positive organizational attitudes. Many organizations have implemented workplace health promotion (WHP) programs; however, we still have limited knowledge about the effectiveness of various measures. The present study is an examination of 18 WHP activities and their effect on employees’ perceived health support and actual absence rates.

I organized 112 German companies into four groups based on their subjective (employee perception of health promotion) and objective (absence rate) performance. Applying multinomial regression analysis, I assessed a company’s likelihood of falling into one of the four clusters if a specific measure was not implemented in it.

I identified five measures that significantly differ between company clusters: healthy food offerings, sports offerings, having fitness rooms, systematically evaluating WHP programs and smoking cessation courses. Investing in occupational health management can be a strategic asset for organizations. The study results give companies recommendations on how to address WHP and how to implement these concrete measures.

The study’s originality lies in the incorporation of 18 concrete WHP measures and the comparison of their effects in objective and subjective terms. It shows that employers can enhance employee well-being by using simple WHP activities.