Search results

1 – 3 of 3
To view the access options for this content please click here
Article

Muatasim Ismaeel and Zarina Zakaria

This study aims to explore the preparers’ perceptions of sustainability reporting as a distinct voluntary corporate reporting practice in the Middle East. It links these…

Abstract

Purpose

This study aims to explore the preparers’ perceptions of sustainability reporting as a distinct voluntary corporate reporting practice in the Middle East. It links these perceptions to the influences of local and global institutional contexts and how companies respond to them.

Design/methodology/approach

The study is informed by a discursive institutionalism theoretical framework that incorporates concepts such as multiple institutional logics, hybridity in social practice and interpretive role of social agents. Its empirical findings are built on seven interviews with officials involved in the practice to explore their perception of sustainability reports.

Findings

Sustainability reporting is not understood and perceived in the same way among reporting companies in the Middle East. The difference in perception is linked to the scope of operations of the company, whether it is global or local. The results provide evidence supporting the theoretical framework. Different institutional logics are identified that interact at the structure level to influence sustainability reporting practice, and companies act at the agency level by selecting from the institutional influences what match their interests and priorities. Consequently, the practice itself will be hybrid and will include various ways and forms of reporting.

Originality/value

The study contributes to knowledge about how global business practices are adopted by companies in the developing countries.

Details

Meditari Accountancy Research, vol. 28 no. 1
Type: Research Article
ISSN: 2049-372X

Keywords

To view the access options for this content please click here
Article

Muatasim Ismaeel and Katharina Blaim

The purpose of this paper is to explore the opportunities of using halal regulation and certification as a mechanism for applying Islamic business ethics in contemporary world.

Abstract

Purpose

The purpose of this paper is to explore the opportunities of using halal regulation and certification as a mechanism for applying Islamic business ethics in contemporary world.

Design/methodology/approach

The current practices of halal regulation and certification and literature on Islamic ethics were reviewed, to identify a practical approach for Islamic business ethics.

Findings

Islam allows and accepts different levels of ethical commitment. A multi‐level Islamic ethics framework and a multi‐level halal certification approach are proposed to facilitate the implementation of Islamic business ethics in a relative context. Two major developments can enrich halal business practices: harmonization of global standards and governance structure, and integrating responsibility and ethical issues in halal standards.

Practical implications

The proposed framework and developments can enrich halal regulation and certification practice.

Originality/value

The paper emphasizes the importance of flexibility and adaptability in Islamic business ethics implementation, and proposes a new framework and approach to apply Islamic business ethics.

Details

Journal of Management Development, vol. 31 no. 10
Type: Research Article
ISSN: 0262-1711

Keywords

To view the access options for this content please click here
Article

Wafa El Garah, Rafik I. Beekun, André Habisch, Gilbert Lenssen and Cristian Loza Adaui

The purpose of this paper is to provide an overview of the special issue on practical wisdom for management from the Islamic traditions.

Abstract

Purpose

The purpose of this paper is to provide an overview of the special issue on practical wisdom for management from the Islamic traditions.

Design/methodology/approach

The guest editorial introduces the papers in this special issue, focusing on practical wisdom for management from the Islamic tradition.

Findings

Using multiple levels of analysis as well as both academic and practitioner‐oriented perspectives, this special issue demonstrates that the Islamic tradition offers valuable practical wisdom insights in multiple areas including leadership, human resource management, action learning, knowledge transfer and business ethics.

Originality/value

This issue represents the first exploratory contribution to the research on practical wisdom from the Islamic tradition, opening a new focus of research and contributing to management development.

Details

Journal of Management Development, vol. 31 no. 10
Type: Research Article
ISSN: 0262-1711

Keywords

1 – 3 of 3