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Article
Publication date: 5 May 2021

Selim Ahmed, Muhammad Mohiuddin, Mahfuzur Rahman, Kazi Md Tarique and Md. Azim

The purpose of this paper is to investigate the impact of Islamic Shariah compliance on customer satisfaction through the mediating effect of service quality in Islamic banking…

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Abstract

Purpose

The purpose of this paper is to investigate the impact of Islamic Shariah compliance on customer satisfaction through the mediating effect of service quality in Islamic banking services.

Design/methodology/approach

A total of 334 completed and usable questionnaires were collected from customers of Islamic banks in Bangladesh to test the hypotheses. The data were analyzed using SmartPLS 3.

Findings

The findings of this study indicate that Islamic Shariah compliance has a positive and significant influence on service quality and customer satisfaction of Islamic banking services. The research findings also indicate that service quality partially mediate the relationship between Islamic Shariah compliance and customer satisfaction of Islamic banking services.

Research limitations/implications

This study only emphasized on the Islamic banking services of Bangladesh and thus findings of the present study may not be applicable to other service areas.

Practical implications

The implications of the research are twofold. First, a strong standardized effect of Islamic Shariah compliance on service quality implies that customers are very sensitive to Shariah compliance related to Islamic banking services. Next, maintaining service quality is another crucial aspect to satisfy customers of Islamic banks. Quality of services will only be materialized when all the promises made by the bank function accordingly. Therefore, strategy makers of Islamic banks should assess the customer service quality and satisfaction regularly to improve the overall service experience of customers.

Originality/value

Limited studies have been conducted to investigate the mediating effect of service quality on the relationship between Shariah compliance and customer satisfaction in Islamic banking services. This study provides valuable insights to Islamic bank to integrate the service quality along with Shariah compliance to enhance customer satisfaction.

Details

Journal of Islamic Marketing, vol. 13 no. 9
Type: Research Article
ISSN: 1759-0833

Keywords

Book part
Publication date: 6 November 2023

Enakshi Sengupta

It is estimated that nearly 2 billion world population is now living in countries affected by extreme forms of violence, war, and criminal activities (World Bank, 2016). Apart…

Abstract

It is estimated that nearly 2 billion world population is now living in countries affected by extreme forms of violence, war, and criminal activities (World Bank, 2016). Apart from being affected by war and having higher poverty rates, millions are affected by climate-related disasters, pandemics which have destroyed livelihoods and lives. In 2011 and 2012 alone, more than 450 million individuals faced environmental crises (Blankespoor et al., 2010; Laframboise & Loko, 2012). Human rights advocates that every individual has the right to live with dignity and respect. International agencies are trying their best to ensure that everyone, and mainly the vulnerable communities, gets assistance in a manner that is consistent with human rights and includes the right to participation and non-discrimination. One such right is the right to education, a right which has been articulated in numerous conventions and documents and has been a part of policy maker’s debate. In emergency situations, whether man-made or a natural disaster, students face an acute crisis of accessing higher education, even when the country is limping back to normalcy. The book Higher Education in Emergencies: International Case Studies discusses the impact of the COVID-19 pandemic on teaching and learning practice in higher education in different countries and highlights the cultural transformation of policy and practice. In addition, the authors propose future directions on how to be prepared and address the challenges of emergencies and draw implications of their findings beyond the national context.

Details

Higher Education in Emergencies: International Case Studies
Type: Book
ISBN: 978-1-83797-345-3

Keywords

Content available
Book part
Publication date: 6 November 2023

Abstract

Details

Higher Education in Emergencies: International Case Studies
Type: Book
ISBN: 978-1-83797-345-3

Book part
Publication date: 16 August 2016

Inese Berzina-Pitcher, Punya Mishra and S. Giridhar

Emerging economies are becoming less reliant on funding from foreign agencies. One of the consequences of this is the formation of more self-funded international partnerships…

Abstract

Emerging economies are becoming less reliant on funding from foreign agencies. One of the consequences of this is the formation of more self-funded international partnerships offering new models of inter-university partnerships. This chapter offers a perspective on such an on-going collaborative international partnership between two institutions of higher education – one in the United States and the other in India. It describes the context in which the partnership was formed, the manner in which it evolved over time as both partners faced barriers, and challenges to the instantiation of the original vision. Sakamoto and Chapman’s (2010) Functional Model for the Analysis of Cross-border Partnerships is used to analyze and organize the key factors that have played roles in the development and success of the partnership. In addition, the chapter focuses on one component of the partnership activities, the short-term professional development visits to the United States for educators from Indian partner institution. Drawing on participants’ experiences from both sides of the partnership, this chapter presents the expectations, challenges, and opportunities this partnership has offered to members of both universities. The chapter ends with recommendations to establish or improve international collaborative university partnerships.

Details

University Partnerships for Academic Programs and Professional Development
Type: Book
ISBN: 978-1-78635-299-6

Keywords

Article
Publication date: 10 August 2023

Md. Khokan Bepari, Shamsun Nahar, Mohammad Istiaq Azim and Abu Taher Mollik

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting…

Abstract

Purpose

This study aims to examine the strategies that auditors in Bangladesh follow in identifying and reporting key audit matters (KAMs). The study also examines the factors affecting auditors’ strategies in the identification and disclosures of KAMs.

Design/methodology/approach

The authors have conducted interviews with audit partners, chief financial officers (CFOs) and regulators involved in KAMs reporting and monitoring. The authors have used the lens of institutional theory of coercive, mimetic and normative isomorphism and the concept of decoupling.

Findings

Auditors have used a decoupling strategy by identifying and reporting greater number of industry-generic KAMs than that of other countries in an effort to minimize risks and avoid regulatory scrutiny, although they disclose remote risks as KAMs and mask severe problem areas of the client. Because of the principle-based approach of International Standards on Auditing (ISA) 701 and because of the pressure and misunderstanding from the audit committee, auditors report industry-generic items and generic descriptions of KAMs.

Practical implications

The findings have important implications for the standard setters and local and global audit firms for the diffusion of new auditing standards in different jurisdictions. Without the development of audit firm-level capability and the corporate governance environment, changes in standards may not be effective in achieving the objectives of the standards.

Social implications

Although auditors consider that the KAMs reporting requirements provide with opportunities to enhance audit profession’s legitimacy and public trusts, the actual KAMs reporting practices are driven by the market logic, an urge to maintain the status quo with clients and eventual rationalization of the impairment of professional independence.

Originality/value

Given the dearth of prior research on the implementation and diffusion patterns of ISA 701 KAMs reporting, this study fills the gap in the literature. To the best of the authors’ knowledge, this is the first known study to examine auditors’ strategic responses to balance among conflicting priorities in reporting KAMs.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Book part
Publication date: 6 November 2023

M. Mahruf C. Shohel, Md. Ashrafuzzaman, Arif Mahmud, Farhan Azim and Md. Shahadat Hossain Khan

The COVID-19 pandemic has dramatically transformed higher education policy and practices across the globe, including Bangladesh. Higher education institutions (HEIs) were forced…

Abstract

The COVID-19 pandemic has dramatically transformed higher education policy and practices across the globe, including Bangladesh. Higher education institutions (HEIs) were forced to deliver teaching and learning online. This chapter discusses the impact of the COVID-19 pandemic on teaching and learning practice in higher education in Bangladesh and highlights the cultural transformation of policy and practice. In addition, it proposes future directions on how to be prepared and addresses the challenges of emergencies and draws implications of the findings beyond the national context. In the beginning of the pandemic, most universities in Bangladesh had to initially shut down their operations without offering any alternatives. However, a number of universities gradually rolled out some online teaching and learning activities as the lockdowns kept extending. A large portion of the HEIs struggled to continue their online teaching and learning due to the lack of resources, i.e., devices, technological skills and training, lack of policy, negative mindset, poor network infrastructure, and high cost of internet. This unprecedented situation ushered in by the pandemic showed the lack of preparedness and below-par capacity to respond to emergencies for the continuation of higher education in Bangladesh. Furthermore, it highlighted that improving the higher education sector requires tremendous effort from the government, researchers, policymakers, practitioners, the universities, and other industries directly or indirectly related to the sector.

Article
Publication date: 5 August 2022

Wenjun Wang, Luting Shen, Yinsong Si, Islam MD Zahidul, Azim Abdullaev and Yubing Dong

Sodium alginate (Na-Alg) is a natural polysaccharide with a rich and renewable production that is widely used in the food, pharmaceutical and daily necessities industries, among…

Abstract

Purpose

Sodium alginate (Na-Alg) is a natural polysaccharide with a rich and renewable production that is widely used in the food, pharmaceutical and daily necessities industries, among other fields. The purpose of this study is to obtain a green and degradable shape memory material, calcium alginate (Ca-Alg) film was prepared and the mechanical properties, the shape memory effect of the film were investigated and confirmed.

Design/methodology/approach

The Ca-Alg films were prepared by Na-Alg, calcium chloride (CaCl2) solution, and flow extension method. Dissolve sodium alginate powder, remove bubbles, pour into petri dish, dry at 60°C, add calcium chloride solution cross-linking and finally dry naturally. The effect of CaCl2 solution concentration on the mechanical properties of the films were investigated and discussed by universal tensile tester. The shape memory behavior and degradation performance of thin films were verified and studied by the fold-deploy shape memory test and soil embedding method, respectively.

Findings

The Ca-Alg films exhibited good mechanical and shape memory properties, with a 72.2% shape memory fixity ratio and a 92.3% shape memory recovery ratio, respectively. For a period of 120 days, the film treated with a 6 wt% CaCl2 solution degraded at a rate of approximately 53%.

Research limitations/implications

Shape memory polymers (SMPs) as intelligent materials are an important research direction for the development of modern high-tech materials. On the other hand, plastic pollution is a major problem today; as a result, preparing green degradable SMPs is essential.

Originality/value

This study synthesized transparent and degradable shape memory Ca-Alg films using Na-Alg and CaCl2 solution and the flow extension method.

Details

Pigment & Resin Technology, vol. 53 no. 2
Type: Research Article
ISSN: 0369-9420

Keywords

Article
Publication date: 4 September 2023

Md Khokan Bepari, Shamsun Nahar, Abu Taher Mollik and Mohammad Istiaq Azim

In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing…

Abstract

Purpose

In this study the authors examine the nature and contents of key audit matters (KAMs), and the consequences of KAMs reporting on audit quality in the context of a developing country, Bangladesh. The authors’ proxies of audit qualities are discretionary accruals, small positive earnings surprise, audit report lag, earnings management via below the line items and audit fees.

Design/methodology/approach

The authors use content analysis of the KAMs for the period 2018–2021 to understand the nature and extent of KAMs reported by auditors in Bangladesh. The authors then use multivariate regression analysis to examine the effect of the number and content characteristics of KAMs on audit quality by using multivariate regression analysis.

Findings

Auditors in Bangladesh disclose a higher number of KAMs compared to other countries, disclose short descriptions of KAMs and industry generic KAMs. The authors document significant cross-sectional variations in the number and content characteristics of KAMs reported by auditors in Bangladesh. The authors’ pre-post analysis suggest that audit quality has improved after the adoption of KAMs. Cross-sectional analysis suggests that KAMs number and content characteristics are related to audit quality.

Practical implications

The authors’ findings imply that the KAMs reporting has the potential to play significant monitoring role in reducing the opportunistic behavior of managers. Hence, KAMs reporting can play a significant role in reducing the agency problem. For regulators, shareholders and corporate managers, the authors’ findings imply that if the audit quality is to be increased, the audit effort should be supported by an appropriate amount of audit fee.

Social implications

The content characteristics of KAMs significantly influence managerial reporting behavior and affect the level of audit efforts.

Originality/value

Unlike developed countries (Gutierrez et al., 2018; Lennox et al. 2022), this study supports that KAMs reporting improves audit quality and control opportunistic behavior of managers in developing countries. The authors show that even though the KAMs disclosure quality is poor, it has the potential to improve financial reporting quality.

Details

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

Keywords

Article
Publication date: 20 April 2020

Shamsun Nahar, Mohammad Istiaq Azim and Md Moazzem Hossain

The purpose of this paper is to explore to what extent risk disclosure is associated with banks’ governance characteristics. The research also focuses on how the business…

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Abstract

Purpose

The purpose of this paper is to explore to what extent risk disclosure is associated with banks’ governance characteristics. The research also focuses on how the business environment and culture may create a bank’s awareness of risk management and its disclosure. This study is conducted in a setting where banks are not mandated to follow international standards for their risk disclosures.

Design/methodology/approach

Using 300 bank-year observations comprising hand-collected private commercial bank data, the study uses regression analysis to investigate the influence of risk governance characteristics on risk disclosure.

Findings

This paper reports a positive relationship between risk disclosure and banks’ governance characteristics, such as the presence of various risk committees and a risk management unit.

Practical implications

Because studies are lacking on risk disclosure and risk governance conducted in developing countries, it is expected that this research will make a significant contribution to the literature and provide a foundation for further research in this field.

Social implications

This study complements the corporate governance literature, more specifically the risk governance literature, by incorporating agency theory, institutional theory and proprietary cost theory to provide robust evidence of the impact of risk governance practices in the context of a developing economy.

Originality/value

Previous studies on risk disclosure and governance determinants primarily involve developed countries. This paper’s contribution is to examine risk disclosure and risk governance characteristics in a developing country in which reporting according to international standards is effectively voluntary.

Details

International Journal of Accounting & Information Management, vol. 28 no. 4
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 2 May 2019

Mohammad Tahlil Azim, Luo Fan, Md. Aftab Uddin, Munshi Muhammad Abdul Kader Jilani and Sumayya Begum

Given that individual creativity is a critical element to achieving organizational competitiveness, the purpose of this study is to attempt to investigate how transformational…

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Abstract

Purpose

Given that individual creativity is a critical element to achieving organizational competitiveness, the purpose of this study is to attempt to investigate how transformational leadership (TL) drives employee creative process engagement (CPE) by improving their creative self-efficacy (CSE).

Design/methodology/approach

Analysis has been performed based on 194 responses from information and communication technology firms using a cross-sectional survey design. The study follows a deductive research approach to test the hypotheses. It uses SmartPLS2 and IBM SPSS 21 for a structural equation model.

Findings

The investigation finds that TL significantly predicts CPE, and CSE partially mediates the TL–CPE relationship. The result demonstrates that TL shapes an organizational climate conducive to the employees’ CPE by building employees’ self-efficacy.

Research limitations/implications

The study sample was drawn from a single sector of the Bangladeshi economy. The sampling design represents a limitation, for which the findings cannot be broadly generalized. Replications and augmentations of the study in various industrial areas will help test the robustness and generalizability of the discoveries.

Practical implications

TL and CPE are desirable organizational outcomes across all cultures. From a practical standpoint, the outcomes demonstrate that TL is linked to CPE and CSE among information and communication technology employees. This study extends the appropriateness of CSE into Asian countries. Notably, it provides additional insight into a contemporary TL model that can unequivocally impact leadership development in the Bangladeshi information and communication technology firms. Managers or chief executive officers in the small and medium enterprises are expected to exhibit TL attributes by designing a supportive organizational climate that will motivate employees to exhibit creative activities.

Social implications

TL transforms employees’ psychological state to get them to engage in creative processes, benefiting the organizational stakeholders by their unconventional creative behavior. The TL-driven innovative outcome through employees’ CPE contributes to the development of social well-being.

Originality/value

This paper adds significance to the extant literature regarding the determinants of the mediating impact of CSE on TL and CPE from the viewpoints of information and communication technology firms, particularly from developing countries, such as Bangladesh. It also contributes to reconcile the findings of the previous studies around the globe in both developed and developing countries.

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