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1 – 10 of 13
Article
Publication date: 9 May 2023

Dwi Marlina Wijayanti, Yayu Putri Senjani and Wilda Farah

This study aims to explore personal and organizational factors in mitigating fraud intention through machiavellian personality, altruistic personality, religiousity…

Abstract

Purpose

This study aims to explore personal and organizational factors in mitigating fraud intention through machiavellian personality, altruistic personality, religiousity, whistleblowing system, and accounting firm size. Companies will suffer greater losses if they cannot prevent fraudulent practices. The fraud hexagon theory is considered effective in detecting the possibility of fraud and the tendency of fraud motivated by personal and organizational factors. Therefore, the researchers examined several factors, including Machiavellian, altruism, religiosity, whistleblowing system and accounting firm size in mitigating fraud intention.

Design/methodology/approach

This study used a self-administered survey of accountants in Indonesia. The accountants were selected as the sample because the accounting profession has considerable potential in committing fraud. To avoid common method bias, the authors performed ex ante and ex post on the questionnaire. This research model was tested using structural equation modeling-partial least square.

Findings

The results revealed that personal factors in the form of Machiavellian, altruism and religiosity had a direct impact on decreasing fraud intention. In addition, whistleblowing system and accounting firm size were able to promote the effectiveness of fraud mitigation.

Research limitations/implications

This study uses one profession, namely, accountants, so it requires further research to see the similarity of results in other professions.

Practical implications

The results contribute to managerial decision-making. Companies should include personal tests during employee recruitment because personal factors are the key to determining individual fraud behavior.

Social implications

Combining personal factors and organizational factors can promote the success of the internal control system, so that individuals are encouraged to do ethical things.

Originality/value

This study combines personal and organizational factors in mitigating fraud, so as to know accurately which factors are most capable of mitigating fraud.

Details

Journal of Financial Crime, vol. 31 no. 1
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 19 February 2024

Marlina Pandin, Sik Sumaedi, Aris Yaman, Meilinda Ayundyahrini, Nina Konitat Supriatna and Nurry Widya Hesty

This paper aims to analyse the bibliometric characteristics of the ISO 50001 publication, map the state of the art of the research topic and identify future research issues.

Abstract

Purpose

This paper aims to analyse the bibliometric characteristics of the ISO 50001 publication, map the state of the art of the research topic and identify future research issues.

Design/methodology/approach

This research is a bibliometric study. The data were collected from Scopus. Both performance and science mapping analysis were performed.

Findings

The research results showed the top author, paper and country of ISO 50001 publications. There are four author collaboration clusters and five country collaboration clusters. Eight research themes were mapped into four quadrants based on the density and centrality. The bibliometric coupling analysis showed six research clusters. Finally, the research issues were mapped. The implications were discussed.

Practical implications

This research gave several implications for researchers, practitioners and public policymakers. For researchers, the bibliometric analysis provides several research issues that can be followed up by future research. For practitioners, the bibliometric analysis showed that applied tools and methods that can assist the implementation of ISO 50001-based energy management have been developed. For public policymakers, the bibliometric analysis offered the knowledge structure on ISO 50001 that can be used in public policymaking development. The author collaboration cluster and the bibliometric coupling cluster can be used to trace the scientific information that is needed as the foundation of public policy.

Originality/value

Many ISO 50001 studies have been performed. However, based on the search in several main academic scientific paper databases, there is no bibliometric study on the research topic. This is the first bibliometric study on ISO 50001 publication. This study takes a holistic approach combining performance analysis and science mapping analysis that includes elaborated thematic mapping and evolution analysis.

Details

International Journal of Energy Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6220

Keywords

Article
Publication date: 20 February 2024

I Gede Mahatma Yuda Bakti, Sik Sumaedi, Medi Yarmen, Marlina Pandin, Aris Yaman, Rahmi Kartika Jati and Mauludin Hidayat

Recently, autonomous vehicles (AV) acceptance has been studied intensively. This paper aims to map and analyze the bibliometric characteristics of AV acceptance literature…

Abstract

Purpose

Recently, autonomous vehicles (AV) acceptance has been studied intensively. This paper aims to map and analyze the bibliometric characteristics of AV acceptance literature. Furthermore, this research aims to identify research gaps and propose future research opportunities.

Design/methodology/approach

The bibliometric analysis was performed. Scopus database was used as the source of the literature. This study selected and analyzed 297 AV acceptance papers. The performance and science mapping analysis were performed.

Findings

The developed countries tended to dominate the topic. The publication outlet tended to be in transportation or technology journals. There were four research themes in existing literature. Technology acceptance model (TAM) and UTAUT2 tended to be used for explaining AV acceptance. AV acceptance studies tended to use two types of psychological concepts for understanding AV acceptance, namely risk related concepts and functional utilitarian benefit related concepts. In the context of research design, quantitative approach tended to be used. Self-driving feature was the most exploited feature of AV in the existing literature. Three research gaps were mapped and future research opportunities were proposed.

Practical implications

This paper provided a comprehensive information that allowed scientists to develop future research on AV acceptance.

Originality/value

There is lack of paper that discussed the bibliometric characteristics of AV acceptance literature. This paper fulfilled the gap.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 11 March 2024

Denizar Abdurrahman Mi'raj and Salih Ulev

Given the overlapping themes and periods in specific subjects within Islamic economics and finance bibliometric research, which may yield similar findings in bibliometric studies…

Abstract

Purpose

Given the overlapping themes and periods in specific subjects within Islamic economics and finance bibliometric research, which may yield similar findings in bibliometric studies, it is essential to document the growth of Islamic economic and financial research using bibliometric methodologies. This study aims to understand better the critical bibliometric review trends and scientific advancements in Islamic economics and finance.

Design/methodology/approach

This study uses bibliometric analysis, collecting 46 Islamic economics bibliometric papers from the Web of Science Core Collection from 1975 to 2022. The authors generated top scientific scholars, keyword analysis, citation analysis, content analysis and conclusions for journal development using R Biblioshiny, VOSviewer, ATLAS.ti and Excel.

Findings

This study has established a comprehensive bibliometric framework for Islamic economics and finance bibliometric papers, encompassing all critical areas within the discipline and identifying any remaining research gaps. The major significant areas revealed were Islamic social finance and microfinance concerns, which are closely pertinent to the issues of ethics, corporate social responsibility and sustainability, respectively. The authors also identified opportunities for future bibliometric analyses in Islamic economics and finance, which include using more comprehensive databases, refining or broadening search strategies, using advanced techniques and units of analysis and suggesting themes for further exploration.

Research limitations/implications

The study relies merely on the Web of Science Core Collection database, which provides the most in-depth citations by source for the world’s scientific and scholarly research. Future research may consider expanding its scope to include other databases for a broader range of sources. Furthermore, due to the rise of bibliometric studies in Islamic economics and finance, this study also comments on the saturation of bibliometric studies conducted in several similar areas. While researchers bring their unique analytical perspectives to bibliometrics, this study provides a comprehensive view of existing research in Islamic economics and finance, highlighting well-explored topics and those that remain less studied. Thus, this could assist researchers in determining their future research priorities.

Practical implications

Policymakers in Islamic financial and economic institutions, including banking institutions, social, financial institutions and halal institutions, should be impacted by this research when making policies or conducting research. The viability of the current Islamic economic and financial ecosystem will be indirectly maintained and managed by these implications.

Social implications

This comprehensive meta-analysis in Islamic economics and finance is expected to impact the development and sustainability of the Islamic economic and financial ecosystem, promoting societal welfare through applying Islamic economics and finance.

Originality/value

This pioneering bibliometric analysis of Islamic economics and finance papers aims to offer insights and projections for future research in the field. This research contributes to the literature by examining various aspects, including evaluating literature on trending topics, analyzing papers related to research areas and conducting content analysis of existing bibliometric studies in Islamic economics and finance. It specifically groups these studies around fundamental topics, summarizes findings from contemporary research and identifies emerging research gaps.

Details

Qualitative Research in Financial Markets, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1755-4179

Keywords

Article
Publication date: 20 November 2023

Laksmi Laksmi, Muhammad Fadly Suhendra, Shamila Mohamed Shuhidan and Umanto Umanto

This study aims to identify the readiness of institutional repositories in Indonesia to implement digital humanities (DH) data curation. Data curation is a method of managing…

Abstract

Purpose

This study aims to identify the readiness of institutional repositories in Indonesia to implement digital humanities (DH) data curation. Data curation is a method of managing research data that maintains the data’s accuracy and makes it available for reuse. It requires controlled data management.

Design/methodology/approach

The study uses a qualitative approach. Data collection was carried out through a focus group discussion in September–October 2022, interviews and document analysis. The informants came from four institutions in Indonesia.

Findings

The findings reveal that the national research repository has implemented data curation, albeit not optimally. Within the case study, one of the university repositories diligently curates its humanities data and has established networks extending to various ASEAN countries. Both the national archive repository and the other university repository have implemented rudimentary data curation practices but have not prioritized them. In conclusion, the readiness of the national research repository and the university repository stand at the high-capacity stage, while the national archive repository and the other university repository are at the established and early stages of data curation, respectively.

Research limitations/implications

This study examined only four repositories due to time constraints. Nonetheless, the four institutions were able to provide a comprehensive picture of their readiness for DH data curation management.

Practical implications

This study provides insight into strategies for developing DH data curation activities in institutional repositories. It also highlights the need for professional development for curators so they can devise and implement stronger ownership policies and data privacy to support a data-driven research agenda.

Originality/value

This study describes the preparations that must be considered by institutional repositories in the development of DH data curation activities.

Article
Publication date: 1 January 2024

Syadiyah Abdul Shukor and Uraiporn Kattiyapornpong

This study aims to provide an insight into research related to Muslim travellers in the past 42 years.

Abstract

Purpose

This study aims to provide an insight into research related to Muslim travellers in the past 42 years.

Design/methodology/approach

Using 342 articles collected from the Scopus database from 1981 to 2023, this study adopted the Bibliometrix in RStudio package and Biblioshiny Web application to analyse the research on Muslim travellers in two main categories: overview and intellectual structures.

Findings

The first publication related to Muslim travellers occurred in 1981 and number of publications remained few in the first three decades. Starting 2015, publications on Muslim travellers experienced a growing development of discussions and publications. Four prominent research clusters were identified: “halal tourism”, “hajj”, “Islamic tourism” and “tourist post-purchase”. Themes within the research on Muslim travellers have evolved from the “pilgrimage” to “Islamic tourism” theme. Then, the “Islamic tourism” theme has been expanded to a variety of topics that were primarily relevant to Muslim tourist behaviour. Themes related to “climate change” and “Syria” have been identified as the niche themes that need further study.

Research limitations/implications

Scopus database is regularly updated as the number of papers and journals may increase or decrease from time to time. This may impact on the fluctuation of the theme analysis from the article search at that time.

Originality/value

This study reviews publications related to Muslim travellers over the past four decades. Accordingly, it can aid interested researchers and stakeholders in gaining a more thorough understanding of Muslim traveller research.

Details

Journal of Islamic Marketing, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 29 March 2024

Mohammed Basendwah, Suraiyati Rahman and Mohammed Alawi Al-Sakkaf

In the last decade, the concept of Islamic attributes of destination (IAD) has emerged due to Muslim tourists’ need to visit a destination that complies with Sharia law. Since…

Abstract

Purpose

In the last decade, the concept of Islamic attributes of destination (IAD) has emerged due to Muslim tourists’ need to visit a destination that complies with Sharia law. Since then, the IAD concept has been popular to increase the destination’s attractiveness and travel satisfaction for Muslim tourists. This concept evolved from evaluating the Muslim tourists’ perception of IAD to non-Muslim tourists and from assessing the Islamic attributes in Muslim-majority destinations to non-Muslim majority destinations. Furthermore, the literature showed several measurement scales to assess tourists’ satisfaction with IAD, and scholars were varied in the methods of analysis used to assess tourists’ satisfaction with IAD. The purpose of this study is to perform a systematic mapping study on satisfaction with IAD by answering five research questions.

Design/methodology/approach

This study used the preferred reporting items for systematic reviews and meta-analyses framework to guide the search process and search for relevant studies between 2012 and 2022 from two scientific databases, Scopus and Web of Science.

Findings

The search revealed 387 studies. In total, 31 articles met the eligibility criteria. This study indicates the journal considered research studies on tourists’ satisfaction with IAD the most, the method of analysis used in the previous studies, the Islamic destination attributes considered in the previous studies, the research distribution by counties, the research trend and the future direction.

Originality/value

To the best of the authors’ knowledge, this is the first systematic mapping study that delivers a summary of empirical research studies on tourists’ satisfaction with IAD.

Details

Journal of Islamic Marketing, vol. 15 no. 5
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 6 February 2024

Muhammad Ashraf Fauzi and Mohamed Battour

This study aims to provide a comprehensive and systematic review of halal tourism structure using bibliometric analysis. Halal tourism interest has increased due to the high…

Abstract

Purpose

This study aims to provide a comprehensive and systematic review of halal tourism structure using bibliometric analysis. Halal tourism interest has increased due to the high demand for tourism products adhering to Shariah law. Furthermore, the vast Muslim population has increased the demand for halal tourism products and destination factors in this niche tourism segment.

Design/methodology/approach

A network visualization through bibliographic coupling and co-word analysis, this review presents a science mapping analysis to reveal the knowledge structure of emerging and future trends in halal tourism.

Findings

The current and emerging trends demonstrate three themes: the fundamentals of halal tourism, communication via word of mouth in halal tourism and Muslim tourist satisfaction and loyalty. At the same time, the co-word analysis presents the four themes primarily associated with halal tourism challenges: tourist satisfaction, service quality and Muslim travellers’ attraction.

Research limitations/implications

The findings serve as crucial implications, contributing to halal and general tourism theory and application.

Originality/value

This review serves as crucial fundamental knowledge for future studies in halal tourism and its relevant themes for further development in tourism management. The most significant emerging theme in halal tourism is the intervention needed to increase Muslim tourist satisfaction and loyalty through halal-friendly service, customer-service quality, foods and beverages, facilities and privacy. The co-word analysis suggests increasing tourists’ engagement in halal tourism by invigorating the religiosity domain among tourists, improving service quality and perceived value and discovering new Muslim-friendly attractions. The most crucial finding from this study is to ensure that halal and Muslim-friendly tourism are at the same level, to the extent of better service according to Islamic practice. This approach would elevate the value and status of halal tourism as a trending product in Muslim and non-Muslim markets.

Article
Publication date: 24 January 2024

Anh-Hang Trinh and Hanh Dinh

The purpose of this study is to theorize that computer-assisted language learning (CALL) can be integrated in English language learning with a focus on cultural learning of both…

Abstract

Purpose

The purpose of this study is to theorize that computer-assisted language learning (CALL) can be integrated in English language learning with a focus on cultural learning of both home and target language.

Design/methodology/approach

The present study used a systematic methodology to conceive the language and home-culture integrated online learning (LHIOL) curriculum design based on relevant conceptual frameworks and gather qualitative data from focused group interviews of 30 teachers and 3,000 students’ open-ended questionnaires, along with learning artifacts to identify major themes.

Findings

CALL, used as cultural and linguistic material, helps students embrace their cultural identities, especially ethnic minorities, capitalize on their distinctive values, and appreciate and empathize with other languages and cultures. The instructors advocate for localizing intercultural communicative competence (ICC) educational content into Vietnamese culture, using real multimedia resources. However, the LHIOL curriculum faced systemic constraints regarding competitions between linguistic and cultural instruction, teachers’ refusal to recognize ICC’s importance and recognition of an explicit link between virtual cultural learning and their lives.

Originality/value

LHIOL is a preliminary practical effort to suggest how a cultural education from one’s native tongue can be integrated into a culture-focused English/Western language environment. By incorporating fundamental concepts that underpin the integration of language and culture as well as CALL, improving ICC offers a framework that can be applied to elucidate cultural learning.

Details

Journal for Multicultural Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-535X

Keywords

Article
Publication date: 31 January 2024

Marlon Sipe and Reynaldo Gacho Segumpan

English, the lingua franca of the world, permeates a global teaching-learning space not only for communication per se but also as a medium of instruction and social interaction…

Abstract

Purpose

English, the lingua franca of the world, permeates a global teaching-learning space not only for communication per se but also as a medium of instruction and social interaction. The authors studied the lived experiences of five English-speaking university lecturers as regards English as a foreign language (EFL) teaching in a non-English-speaking Asian country.

Design/methodology/approach

Using a phenomenological inquiry and through Zoom interviews, the authors studied the lived experiences of five English-speaking university lecturers as regards EFL teaching in a non-English-speaking Asian country.

Findings

Thematic analyses guided the authors' understanding of the participants’ lived experiences in the classroom, such as the following: (1) Local students have a negative perception of EFL; (2) lecturers’ professional standards are hardly imposed and (3) local students have a mixed level of English proficiency. The authors also examined the participants’ lived experiences in the organization, where the following issues surfaced: (1) sending of communication messages beyond working hours, (2) bureaucratic working environment and (3) changing of policies.

Practical implications

The authors' research implies the need for programs and policies that will help EFL teachers deal with instructional and other socio-cultural challenges in an Asian context.

Originality/value

In the Asian setting, there is a dearth of literature that focuses on the experience of university lecturers of English as a Foreign Language (EFL), in particular, their teaching challenges. The authors confronted this gap by understanding the local beliefs about EFL teaching among English-speaking university lecturers.

Details

Qualitative Research Journal, vol. 24 no. 2
Type: Research Article
ISSN: 1443-9883

Keywords

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