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1 – 10 of over 12000Isah Umar Kibiya, Mustapha Usman, Shafi'u Abubakar Kurfi and Kabir Tahir Hamid
This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares…
Abstract
Purpose
This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares the students’ understanding of Islamic and conventional accounting.
Design/methodology/approach
The study used survey research design through the administration of questionnaire on a sample of university undergraduate and post-graduate accounting students across the north-west region in Nigeria. The data generated for the study was analysed using Cronbach’s alpha, mean, standard deviation and inferential statistics.
Findings
The study found that the accounting students have an adequate awareness and basic knowledge of Islamic accounting as they were able to contrast Islamic accounting from conventional accounting. Also, in their aspiration towards learning Islamic accounting, they agreed that Islamic accounting should be made a compulsory course in accounting curriculum.
Research limitations/implications
This study focusses on north-west region of Nigeria. Hence, data and more in-depth analysis can be further improved by considering a whole country as diverse as Nigeria. Also, only a questionnaire was used by the study. Hence, further studies can use face-to-face interviews to fully extract the awareness and knowledge of the target respondents. Lastly, majority of the respondents are Muslims given the area where the study was conducted, hence, non-Muslims are not properly represented.
Practical implications
Despite its limitations, this study is still of importance in providing insights on both undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting. This course is unique as it is different in orientation compared with other existing courses on offer. This paper also provides an invaluable insight, therefore, National University Commission of Nigeria, Islamic institutions and professional bodies like Institute of Chartered Accountants of Nigeria and Association of National Accountants of Nigeria should make continues effort towards promoting the awareness and knowledge of Islamic accounting by properly integrating same into academic and professional curricula and other training and sensitisation programs. In doing so, Islamic accounting subjects could be introduced as independent courses for selection by the student. Courses like Islamic Accounting and Finance, Accounting for Islamic Financial Institutions (IFIs), Accounting for Waqf, Accounting for Zakat, Shariah auditing, Corporate Shariah Governance, Education and Ethics could be introduced across levels to enable students learn more of Islamic accounting.
Social implications
Proper integration of Islamic accounting into academic and professional courses would greatly contribute to the production of experts most importantly ethical and God-fearing accountants for the growth and development of IFIs in Nigeria.
Originality/value
This paper examines Nigerian university undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting in the north-west region of Nigeria.
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Dina Hanifasari, Ilyas Masudin, Fien Zulfikarijah, Aniek Rumijati and Dian Palupi Restuputri
This paper aims to investigate the impact of halal awareness on the relationship between halal supply chain knowledge and purchase intention for halal meat products in the…
Abstract
Purpose
This paper aims to investigate the impact of halal awareness on the relationship between halal supply chain knowledge and purchase intention for halal meat products in the millennial generation.
Design/methodology/approach
The quantitative approach with the respondents of 177 millennial generations in Indonesia is selected to understand the relationships between variables. Structural equation model-partial least square is used to analyze the relationship between variables.
Findings
The findings of this study found that the purchase intention of halal products in the millennial generation is influenced by several factors such as halal supply chain knowledge, halal certification and logo and religious beliefs. However, the results of this study also show that concern for halal products failed to moderate the relationship between these three main variables on the purchase intention of halal products.
Originality/value
This study provides insights into the concern that strengthens the relationship between the main variables on the intention to purchase halal meat products for the millennial generation.
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Tomas Butvilas, Deimantė Žilinskienė, Remigijus Bubnys, Jordi Colomer, Dolors Cañabate and Marjan Masoodi
The importance of metacognitive awareness in learning, on the one hand, and the necessity of considering demographic variables, on the other hand, have encouraged the researchers…
Abstract
Purpose
The importance of metacognitive awareness in learning, on the one hand, and the necessity of considering demographic variables, on the other hand, have encouraged the researchers to conduct this research. This research aims to initially determine the relationship between the level of metacognitive awareness and demographic variables of students from three Lithuanian universities, such as age, gender and area of study.
Design/methodology/approach
The quantitative research strategy was applied in this study using the survey with the students scoring the Metacognitive Awareness Inventory (MAI). The research involved 296 students from three universities in Lithuania. Data were analysed using statistical analysis methods to compare different groups of subjects according to selected criteria.
Findings
It became evident that two demographic variables of age and the field of study had a relationship with knowledge of cognition. Conditional knowledge had a positive relation with the variables of age and the field of study. Procedural knowledge was the second area which had a relation with the area of this study. Therefore, it maybe be concluded that under specific circumstances, declarative and procedural knowledge is at the same level of performance while conditional knowledge revealed the highest relation with metacognitive awareness. Furthermore, no statistically significant difference was found with gender in all metacognitive subcomponents despite the initial assumption.
Research limitations/implications
One of the limitations of this study is that the research did not address the actual application of metacognitive strategies during teaching and learning. The research would benefit from in-depth class observation and triangulation of data from various sources. The teaching model should be tested in a larger population to obtain aggregated results for a vast population.
Originality/value
Results are significant in identifying students' cognitive abilities which can be attributed to various factors such as creativity, which in turn may efficiently foster students' potential. Metacognitive awareness can be developed by explicitly informing students about the importance of metacognition and life-long learning. Lecturers' role-modelling induce students to continuously assess, monitor, plan and reflect on their own learning process as well as to recognize cognition along with metacognitive prompts, questions, checklists, reports and discussion of topics in the learning process.
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Benedict Ansere, Joshua Ayarkwa, Michael Nii Addy, Dickson Osei-Asibey and Ivy Maame Abu
This study aims to assess the awareness and knowledge level of procurement officers (POs) in Ghanaian tertiary educational institutions regarding sustainability in general and…
Abstract
Purpose
This study aims to assess the awareness and knowledge level of procurement officers (POs) in Ghanaian tertiary educational institutions regarding sustainability in general and specifically on environmental sustainability in the Public Procurement Act 2003 (Act 663) as amended.
Design/methodology/approach
Through purposive sampling technique and face-to-face interviews using semi-structured open-ended questions, qualitative data was collected from 19 POs who are well vested in the procurement profession and willingly agreed to partake in the research. The qualitative data were analyzed using content analysis technique to help organize and elicit meaning from the data collected and to draw realistic conclusions from it.
Findings
The results showed that most POs were aware of the Public Procurement Act 2003 (Act 663) as amended, primarily through seminars and workshops organized by the Public Procurement Authority. The interviewees demonstrated a good understanding of sustainable procurement, considering its social, environmental and economic aspects. However, one respondent primarily associated sustainability with only environmental issues. The POs were, however, of the view that the Amended Act 914 (2016) does not give detailed highlights on environmental sustainability, making implementation very difficult, especially regarding the procurement of goods. Overall, the findings indicate a positive level of environmental sustainability awareness and knowledge among the interviewed POs regarding the Public Procurement Act 2003 (Act 663) as amended.
Social implications
The findings from the study could be used by policymakers to strategize educational campaigns by using the POs’ knowledge and awareness to the implementers of Act 663 (2003) as amended to effectively ensure environmental sustainability in procurement practices. The findings from the study have also contributed to the literature on procurement policy by drawing the attention of policy formulators to give equal attention to all the sustainability pillars, i.e. social, economic and environmental. This would consequently help the implementers to contribute to achieving sustainable development.
Originality/value
This study is one of the few empirical qualitative types of research seeking the views of POs in tertiary educational institutions in Ghana on sustainability and environmental sustainability as enshrined in the Public Procurement Act 2003 (Act 663) as amended. The findings give positive feedback to policymakers on the knowledge and awareness level of the POs on environmental sustainability and highlight the importance of awareness programmes and educational initiatives by the Public Procurement Authority and other stakeholders to ensure compliance with the Act.
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Christine Prince, Nessrine Omrani and Francesco Schiavone
Research on online user privacy shows that empirical evidence on how privacy literacy relates to users' information privacy empowerment is missing. To fill this gap, this paper…
Abstract
Purpose
Research on online user privacy shows that empirical evidence on how privacy literacy relates to users' information privacy empowerment is missing. To fill this gap, this paper investigated the respective influence of two primary dimensions of online privacy literacy – namely declarative and procedural knowledge – on online users' information privacy empowerment.
Design/methodology/approach
An empirical analysis is conducted using a dataset collected in Europe. This survey was conducted in 2019 among 27,524 representative respondents of the European population.
Findings
The main results show that users' procedural knowledge is positively linked to users' privacy empowerment. The relationship between users' declarative knowledge and users' privacy empowerment is partially supported. While greater awareness about firms and organizations practices in terms of data collections and further uses conditions was found to be significantly associated with increased users' privacy empowerment, unpredictably, results revealed that the awareness about the GDPR and user’s privacy empowerment are negatively associated. The empirical findings reveal also that greater online privacy literacy is associated with heightened users' information privacy empowerment.
Originality/value
While few advanced studies made systematic efforts to measure changes occurred on websites since the GDPR enforcement, it remains unclear, however, how individuals perceive, understand and apply the GDPR rights/guarantees and their likelihood to strengthen users' information privacy control. Therefore, this paper contributes empirically to understanding how online users' privacy literacy shaped by both users' declarative and procedural knowledge is likely to affect users' information privacy empowerment. The study empirically investigates the effectiveness of the GDPR in raising users' information privacy empowerment from user-based perspective. Results stress the importance of greater transparency of data tracking and processing decisions made by online businesses and services to strengthen users' control over information privacy. Study findings also put emphasis on the crucial need for more educational efforts to raise users' awareness about the GDPR rights/guarantees related to data protection. Empirical findings also show that users who are more likely to adopt self-protective approaches to reinforce personal data privacy are more likely to perceive greater control over personal data. A broad implication of this finding for practitioners and E-businesses stresses the need for empowering users with adequate privacy protection tools to ensure more confidential transactions.
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Divya Singh and Ujjwal Kanti Paul
Despite efforts to reduce environmental pollution and wasteful fossil fuel use, electric vehicles (EVs) are still rare on the road. Why is it so challenging to get widespread EV…
Abstract
Despite efforts to reduce environmental pollution and wasteful fossil fuel use, electric vehicles (EVs) are still rare on the road. Why is it so challenging to get widespread EV adoption? One significant factor on which it heavily depends is one's awareness and understanding of EVs. However, due to an absolute lack of knowledge on the part of the populace, this factor becomes a huge impediment to the uptake of EVs. A systematic review of the electronic database Scopus for the years 2003–2022 was carried out on ‘EV awareness and adoption of EV’ while considering the ‘Preferred Reporting Items for Systematic Reviews and Meta-analysis’ (PRISMA) standards. A three-step identification process resulted in the ultimate detection of 41 papers, which were then thoroughly examined. A conceptual framework that encompasses the three key awareness aspects that influence EV adoption is developed. To encourage greater uniformity among EV researchers, this study's conclusions serve as a foundation for operationalising upcoming research efforts within a predetermined framework. The authors must therefore be optimistic that lingering technological, legislative, cultural, behavioural and business-model barriers may be overcome over time through widespread dissemination of knowledge and awareness related to EVs, making it possible for everyone to switch to greener, more economical and more efficient transportation solutions.
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Abang Azlan Mohamad, May Chiun Lo, Wan Ibrahim Wan Hashim, Ramayah T. and Ying Sin Chin
This study aims to examine the relationship between public knowledge, awareness and attitudes towards post-COVID-19 infection prevention in Sarawak. At present, Sarawak is in the…
Abstract
Purpose
This study aims to examine the relationship between public knowledge, awareness and attitudes towards post-COVID-19 infection prevention in Sarawak. At present, Sarawak is in the post-pandemic stage, marked by a gradual return to normalcy, albeit with some persistent changes caused by the pandemic.
Design/methodology/approach
Data were collected from various geographic areas in Sarawak through a Google Form link and QR code during a cross-sectional study, resulting in the acquisition of 1,128 responses. Data analysis was performed using SPSS 28.0 and WarpPLS 8.0.
Findings
The result revealed that out of five hypotheses, four were found to be supported, indicating a positive relationship between public knowledge, awareness and attitudes towards COVID-19 infection prevention. However, an unsupported relationship was found between public awareness and infection prevention practices.
Research limitations/implications
This study is limited to the Malaysian population and has a cross-sectional design, affecting generalizability. It is recommended that future research complete an in-depth study of the knowledge, awareness and practices of COVID-19 using other data collection techniques.
Practical implications
Public health and policymakers can use the study to implement effective communication strategies and prioritize digitalization for economic recovery. It highlights the importance of preventive measures and the public’s role in managing future pandemics.
Originality/value
The originality of this research can be drawn from key findings that indicate that people overall gained knowledge on the prevention measures during the post-COVID-19 pandemic, and the accuracy of the information significantly impacts public knowledge, awareness and practices of COVID-19 infection prevention.
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Mohammad Rashed Hasan Polas, Mosab I. Tabash, Amitab Bhattacharjee and Guillermo Antonio Dávila
The purpose of this study is to examine the impact of knowledge management dimensions (i.e. knowledge acquisition, knowledge dissemination and knowledge responsiveness) on green…
Abstract
Purpose
The purpose of this study is to examine the impact of knowledge management dimensions (i.e. knowledge acquisition, knowledge dissemination and knowledge responsiveness) on green innovation. The study also seeks to determine whether these relationships are mediated by the environmental awareness in small and medium enterprises (SMEs) in the UAE.
Design/methodology/approach
Data were obtained from a sample of 194 SMEs (two informants from each firm that consist of 388 top managers) in Abu Dhabi, UAE. In this cross-sectional study, convenience random sampling was used. The positivism approach was adopted using a hypothetical statistical induction method. Validated measurement scales were used to measure the study constructs adopted from previous studies. Data were analysed using a quantitative approach with Smart partial least squares structural equation modelling (PLS-SEM) 3.0.
Findings
The results of the study indicated a positive and significant association between knowledge acquisition, knowledge dissemination and knowledge responsiveness with green innovation. Moreover, the data analysis confirmed that environmental awareness mediates the relationship between knowledge dissemination and green innovation. However, no mediation role of environmental awareness in the relationship between knowledge acquisition and knowledge responsiveness with green innovation was found.
Practical implications
Knowing how to manage knowledge effectively is considered to be one of the most important aspects of green innovations. Nonetheless, there was a dearth of literature highlighting the relevance of knowledge management for long-term organisational success. The results of this study present practical implications for SME professionals. Green innovation with the support of environmental awareness may help a firm understand and implement the importance of knowledge management into their administrative operations. They can subsequently become eco-innovative ecologically, economically and socially.
Originality/value
This is one of the very few studies that examine the effect of knowledge management dimensions (knowledge acquisition, knowledge dissemination and knowledge responsiveness) on green innovation in UAE SMEs.
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The rapid expansion of internet usage and device connectivity has underscored the importance of understanding the public’s cyber behavior and knowledge. Despite this, there is…
Abstract
Purpose
The rapid expansion of internet usage and device connectivity has underscored the importance of understanding the public’s cyber behavior and knowledge. Despite this, there is little research that examines the public’s objective knowledge of secure information security practices. The purpose of this study is to examine how objective cyber awareness is distributed throughout society.
Design/methodology/approach
This study draws on a large national survey of adults to examine the relationship between individual factors – such as demographic attributes and socioeconomic resources – and information security awareness. The study estimates several statistical models using weighted logistic regression to model objective information security awareness.
Findings
The results indicate that socioeconomic resources such as income and education have a significant effect on individuals’ information security awareness with richer and more highly educated individuals exhibiting greater awareness of important security practices and tools. Additionally, age and gender represent consistent and clear informational gaps in society as older individuals and females are significantly less knowledgeable about an array of information security practices than younger individuals and males, respectively.
Social implications
The findings have important implications for our understanding of information security behavior and user vulnerability in an increasingly digital and connected society. Despite the growing importance of cybersecurity for all individuals in nearly all domains of daily life, there is substantial inequality in awareness about secure cyber practices and the tools and techniques used to protect one’s self from attacks. While digital technology will continue to permeate many aspects of daily life – from financial transactions to health services to social interactions – the findings here indicate that some users may be far more exposed and vulnerable to attack than others.
Originality/value
This study contributes to our understanding of general user information security awareness using a large survey and statistical models to generalize about the public’s information security awareness across multiple domains and stimulates future research on public knowledge of information security. The findings indicate that some users may be far more exposed and vulnerable to attack than others. Despite the growing importance of cybersecurity for all individuals in nearly all domains of daily life, there is substantial inequality in awareness about secure cyber practices and the tools and techniques used to protect one’s self from attacks.
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Duha Alsmadi, Ali Maqousi and Tala Abuhussein
Due to the lack of awareness and poor cybersecurity practices that pose cyber threats during COVID-19 time, this research aims to explore user's attitude toward engaging in…
Abstract
Purpose
Due to the lack of awareness and poor cybersecurity practices that pose cyber threats during COVID-19 time, this research aims to explore user's attitude toward engaging in proactive cybersecurity awareness behavior.
Design/methodology/approach
Based on the theory of planned behavior, the relationship between multiple factors and their influence on the attitude is explored. A survey-based approach was utilized to collect responses and a model was proposed and tested on 229 respondents from the University of Petra-Jordan.
Findings
The attitude was significantly influenced by peers' influence and the individuals' cybersecurity threats awareness, especially threats that emerged during the COVID-19 time.
Research limitations/implications
The research benefits decision makers in educational institutions who intend to develop cybersecurity awareness programs and helps them to assess user cybersecurity background weaknesses.
Originality/value
The research is the first to explore users' knowledge dimensions including organizational, information systems and social media as well as peers' influence on cybersecurity awareness. Also, it sheds light on the users’ perception of major cybersecurity hazards in COVID-19 time.
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