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Article
Publication date: 29 December 2023

Samir Alamad

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

Abstract

Purpose

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

Design/methodology/approach

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

Findings

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Originality/value

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

Details

Journal of Accounting Literature, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-4607

Keywords

Article
Publication date: 15 March 2024

Adriaan De Man

The purpose of this study is to address the relevance of archaeological heritage in the context of supply chains for the tourism industry. It does so by providing converging…

Abstract

Purpose

The purpose of this study is to address the relevance of archaeological heritage in the context of supply chains for the tourism industry. It does so by providing converging ideas on the usefulness of individual sites, not in their strict scientific or latent value but as an enhancer for optimizing cultural production in a wider scenario of aggregate demand.

Design/methodology/approach

While examples from the United Arab Emirates (UAE) illustrate this reasoning, the underlying principles have a widespread application and point to a need for defragmenting and realigning tangible heritage as a key production factor. Methods used consist of an inductive approach, based on secondary sources and semi-structured interviews.

Findings

Results indicate that, while archaeological resources remain central to the promotion of cultural tourism in the UAE, suppliers face challenges when incorporating particular sites into consumer-friendly packages.

Practical implications

The study contributes to the identification of common risks and opportunities for archaeological resource management in the development of UAE tourism products.

Originality/value

This represents an original angle, given the focus on the specific regional, cooperative added value of archaeological resources and the need for optimizing them in a functional supply chain.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 16 April 2024

Syed Muhammad Ali Shahbaz Habib, Mahwish Sindhu and Irfan Saleem

Drawing upon social exchange theory, this research investigates the interplay of corporate philanthropy, environmental marketing strategy, relationship quality, greenwashing, and…

Abstract

Purpose

Drawing upon social exchange theory, this research investigates the interplay of corporate philanthropy, environmental marketing strategy, relationship quality, greenwashing, and customer citizenship behavior in the family-owned hotels of an emerging market.

Design/methodology/approach

A field survey questionnaire was used to gather the data from 394 hotel customers by randomly selecting three premium family-owned hotels in Lahore: Faletti’s, Avari, and Holiday Inn. The data was analyzed using the structural regression modeling (SRM) technique with the assistance of AMOS version 24.

Findings

The results show that corporate philanthropy and environmental marketing strategy positively influence relationship quality, and relationship quality positively influences customer citizenship behavior. Relationship quality partially mediates the association between corporate philanthropy and customer citizenship behavior, but we found that greenwashing does not have a moderating role.

Research limitations/implications

This research has theoretical implications for marketing scholars and practical implications of family-owned hotels in emerging markets.

Originality/value

The study has contributed contextually by collecting a unique dataset from family-owned hotels in an emerging market. Theoretically, we have conceptualized a model through the Social Exchange Theory by recommending relationship quality as a mediator and greenwashing as a moderator.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 30 April 2024

Kristijan Breznik, Naraphorn Paoprasert, Klara Novak and Sasitorn Srisawadi

This study aims to identify research trends and technological evolution in the polymer three-dimensional (3D) printing process that can effectively identify the direction of…

Abstract

Purpose

This study aims to identify research trends and technological evolution in the polymer three-dimensional (3D) printing process that can effectively identify the direction of technological advancement and progress of acceptance in both society and key manufacturing industries.

Design/methodology/approach

The Scopus database was used to collect data on polymer 3D printing papers. This study uses bibliometric approach along with network analytic techniques to identify and discuss the most important countries and their scientific collaboration, compares income groups and analyses keyword trends.

Findings

It was found that top research production results from heavy investments in research and development. The USA has the highest number of papers among the high-income countries. However, scientific production in the other two income groups is strongly dominated by China and India. Keyword analysis shows that countries with lower incomes in certain areas, such as composite and bioprinting, have fallen behind other groups over time. International collaborations were suggested as mechanisms for those countries to catch up with the current research trends. The evolution of the research field, which started with a focus on 3D printing processes and shifted to printed part designs and their applications, was discussed. The advancement of the research topic suggests that translational research on polymer 3D printing has been led mainly by research production from higher-income countries and countries with large research and development investments.

Originality/value

Previous studies have conducted performance analysis, science mapping and network analysis in the field of 3D printing, but none have focused on global research trends classified by country income. This study has conducted a bibliometric analysis and compared the outputs according to various income levels according to the World Bank classification.

Details

Rapid Prototyping Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2546

Keywords

Article
Publication date: 16 January 2024

Mehmood Khan, Mian M. Ajmal, Amin Jan, Haseeb Ur Rahman and Muhammad Zahid

Literature shows that the antecedents of eWoM have received limited attention and the present scales used for measuring eWoM in the hospitality and tourism industry are outdated…

Abstract

Purpose

Literature shows that the antecedents of eWoM have received limited attention and the present scales used for measuring eWoM in the hospitality and tourism industry are outdated. Therefore, this study aims to construct a new scale for the generation of positive eWoM in the hospitality and tourism industry.

Design/methodology/approach

This study developed a novel scale on eWoM based on the four dimensions of the unified theory of acceptance and use of technology.

Findings

The exploratory and confirmatory factor analysis confirms the factorial structure of the new scale. The exploratory factor analysis shows that “performance expectancy” has the highest impact on the constitution of positive eWoM with 8 items, followed by “social influence” and “facilitation condition” with 5 items each. The factor “effort expectancy” is found to have the lowest impact on the constitution of positive eWoM in the hospitality and tourism industry with 3 items. The confirmatory factor analysis in terms of the construct reliability, average variance extracted and maximum shared variance tests confirmed the model validity of the new scale.

Originality/value

This study ensures measuring eWoM with the latest norms that will assist in prudent policy formulation. These results insights into policymakers from the hospitality and tourism industry for the generation of positive eWoM towards their business which will help them achieve better customer loyalty.

Details

Global Knowledge, Memory and Communication, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 5 December 2023

Esra Aldhaen and Udo Braendle

Accreditation represents a quality of academic standards and validation, and its impact on business schools is multifaceted. Accredited institutions are widely acknowledged for…

Abstract

Purpose

Accreditation represents a quality of academic standards and validation, and its impact on business schools is multifaceted. Accredited institutions are widely acknowledged for their higher quality, financial stability, stakeholder acceptance and overall growth compared to non-accredited educational institutions. Given these positive outcomes, this study aims to explore the role of accreditation in fostering financial innovation and business sustainability.

Design/methodology/approach

The study used a qualitative design to understand this relationship, engaging 36 leaders from Advance Collegiate Schools of Business-accredited business schools in the Gulf Cooperation Council region as participants to collect data. Semi-structured interviews were conducted to gain an in-depth understanding of the topic. Data were analysed using the content analysis method.

Findings

That accreditation significantly influences the business sustainability of these schools. In addition, although the direct impact of accreditation on financial innovation may not be immediately apparent, it was observed that financial inflows experienced remarkable growth after obtaining accreditation.

Originality/value

While the effects of accreditation have been thoroughly researched, its influence on financial innovation and business sustainability remains unexplored. This study aims to discern if accredited educational institutions excel in financial innovation and maintaining sustainable business practices. These findings have important implications as they guide university administrators to maximise the benefits of accrediting their business schools.

Details

Competitiveness Review: An International Business Journal , vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1059-5422

Keywords

Article
Publication date: 1 March 2024

Manaf Al-Okaily and Ayman Abdalmajeed Alsmadi

This study aims to investigate the connections between the adoption of technology, user experience (UX), financial transparency and accountability, specifically focusing on the…

Abstract

Purpose

This study aims to investigate the connections between the adoption of technology, user experience (UX), financial transparency and accountability, specifically focusing on the moderating influence of cultural sensitivity in the Jordanian context.

Design/methodology/approach

This study gathered data from 272 participants who are working in the operational Islamic banks in Jordan. Partial least squares structural equation modeling (PLS-SEM) is used for the hypotheses testing.

Findings

The results indicate that cultural sensitivity plays a significant role in shaping the UX, consequently influencing perceptions of financial transparency and accountability in e-Islamic finance within the metaverse. This study underscores the intricate interplay between technological advancements, adherence to Sharia principles and diverse cultural expectations, forming the crux of the research.

Originality/value

This research brings a novel perspective by examining the complex connections among technology adoption, UX, financial transparency and accountability, specifically within the distinctive context of Jordan. This research study innovates by checking out how social sensitivity moderates these partnerships, specifically in the context of e-Islamic finance in the metaverse. It adds value to the academic area by shedding light on the intricate interaction between technological development, adherence to Sharia concepts and differing cultural expectations. Ultimately, this adds to a much deeper understanding of the multifaceted nature of this domain.

Details

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

Keywords

Article
Publication date: 26 March 2024

Achuthy Kottangal and Deepika Purohit

This study aims to analyze how conventional Bedouin weaving techniques have changed through the history of Israel, offering knowledge on the craft’s cultural relevance and…

Abstract

Purpose

This study aims to analyze how conventional Bedouin weaving techniques have changed through the history of Israel, offering knowledge on the craft’s cultural relevance and historical development among the Bedouin people and how their weaving and embroidery differ based on the three main geographic characteristics. It tries to comprehend the causes of the transition from organic to synthetic materials and the part played by the Lakiya Negev Bedouin Weaving women’s cooperative in maintaining this legacy.

Design/methodology/approach

The main goal of this study is to trace the emergence of Bedouin weaving traditions in the Negev Desert using a qualitative research methodology that combines historical analysis and ethnographic investigation. A thorough grasp of the subject’s significance is provided through the data gathering, which consists of interviews, archival research and field observations.

Findings

Through the years, Bedouin weaving techniques have significantly shifted away from using traditional organic materials in favor of synthetic replacements, according to the research. It emphasizes the crucial part played by the Lakiya Negev Bedouin Weaving women’s organization in safeguarding this traditional legacy and giving Bedouin women access to economic prospects.

Research limitations/implications

The limitation of the study includes its emphasis on the Negev region and the Israeli Bedouin community, which may not accurately reflect all Bedouin weaving techniques. Greater regional settings may be explored in future studies.

Practical implications

The investigation emphasizes the value of investing in initiatives for cultural preservation and the empowerment of underprivileged groups through economic possibilities.

Social implications

By preserving ancient weaving techniques, this research enables Bedouin women in the Negev Desert to maintain their cultural identity and socioeconomic well-being.

Originality/value

By emphasizing the socio-cultural dimensions and the organization’s role in preserving traditional craftsmanship in a changing socio-economic environment, this research presents a unique investigation of the evolution of Bedouin weaving techniques in Israel.

Details

Journal of Cultural Heritage Management and Sustainable Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-1266

Keywords

Article
Publication date: 25 March 2024

Kalidas Das and Pinaki Ranjan Duari

Several graphs, streamlines, isotherms and 3D plots are illustrated to enlighten the noteworthy fallouts of the investigation. Embedding flow factors for velocity, induced…

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Abstract

Purpose

Several graphs, streamlines, isotherms and 3D plots are illustrated to enlighten the noteworthy fallouts of the investigation. Embedding flow factors for velocity, induced magnetic field and temperature have been determined using parametric analysis.

Design/methodology/approach

Ternary hybrid nanofluids has outstanding hydrothermal performance compared to classical mono nanofluids and hybrid nanofluids owing to the presence of triple tiny metallic particles. Ternary hybrid nanofluids are considered as most promising candidates in solar energy, heat exchangers, electronics cooling, automotive cooling, nuclear reactors, automobile, aerospace, biomedical devices, food processing etc. In this work, a ternary hybrid nanofluid flow that contains metallic nanoparticles over a wedge under the prevalence of solar radiating heat, induced magnetic field and the shape factor of nanoparticles is considered. A ternary hybrid nanofluid is synthesized by dispersing iron oxide (Fe3O4), silver (Ag) and magnesium oxide (MgO) nanoparticles in a water (H2O) base fluid. By employing similarity transformations, we can convert the governing equations into ordinary differential equations and then solve numerically by using the Runge–Kutta–Fehlberg approach.

Findings

There is no fund for the research work.

Social implications

This kind of study may be used to improve the performance of solar collectors, solar energy and solar cells.

Originality/value

This investigation unfolds the hydrothermal changes of radiative water-based Fe3O4-Ag-MgO-H2O ternary hybrid nanofluidic transport past a static and moving wedge in the presence of solar radiating heating and induced magnetic fields. The shape factor of nanoparticles has been considered in this study.

Details

Multidiscipline Modeling in Materials and Structures, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1573-6105

Keywords

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