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Article
Publication date: 26 March 2024

Syed Quaid Ali Shah, Fong Woon Lai, Muhammad Tahir, Muhammad Kashif Shad, Salaheldin Hamad and Syed Emad Azhar Ali

Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in…

Abstract

Purpose

Intellectual capital (IC) is a paramount resource for competitiveness in the knowledge-based financial sectors of the economy. As financial technology advances, specifically in the banking industry, it is vital to understand the effect of IC on financial performance. This study aims to investigate the effect of IC on return on equity (ROE), with a unique emphasis on the moderating role of board attributes. Previous studies have overlooked this moderating role.

Design/methodology/approach

The study sample consists of 17 banks and a panel data set spanning 2016–2021, extracted from annual reports. Antel Pulic’s value-added intellectual coefficient (VAIC) model is used to compute IC. To analyze the data, a generalized least squares analysis is conducted. The robustness of the analysis is ensured by using the two-stage least squares (2SLS) econometric technique.

Findings

The findings indicate that both the VAIC and human capital efficiency (HCE) have a significant impact on the ROE of banks. In terms of moderation, it is observed that board size (BS) exerts a negative effect on the association between VAIC, HCE, structural capital efficiency and ROE. Additionally, BS positively compounds the connection between capital employed efficiency and ROE. Similarly, the presence of independent directors (IND) significantly moderates the effects of VAIC and its components on the ROE of banks in Pakistan.

Practical implications

Banks should focus on the HCE for a higher ROE. Moreover, banks ought to prioritize appointing more independent directors in the boardroom for effective utilization of IC and greater ROE.

Originality/value

The findings of the study, which analyzed data from Pakistan’s banking sector, are original and provide additional insights into the literature on IC and board attributes.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 17 July 2023

Muhammad Nouman, Karim Ullah, Shafiullah Jan and Farman Ullah Khan

Islamic banking has undergone significant adaption since its inception. This study aims to investigate why and how Islamic banks adapt their services, using participatory…

Abstract

Purpose

Islamic banking has undergone significant adaption since its inception. This study aims to investigate why and how Islamic banks adapt their services, using participatory financing as evidence.

Design/methodology/approach

A qualitative study is designed, using working capital financing and commodity operations financing in Pakistan as analytical units. The data for each analytical unit is analyzed using a qualitative content analysis, while the findings are synthesized using a cross-case synthesis method.

Findings

Findings suggest that participatory financing has undergone extensive adaptation in the Islamic banking industry of Pakistan, in the wake of resolving constraints to participatory financing and increasing its viability. Consequently, participatory finance has emerged as an attractive and viable option in Pakistan. These findings suggest that unlike in the past, where Islamic banks used to buffer themselves from the environment and ignore the market demands, they have learned to respond effectively to the market demands and the challenges posed by the environment.

Research limitations/implications

Findings suggest that the adaptation strategy is more effective than the migration strategy, because it enables the financial service systems to reduce the underlying risks by avoiding emergent threats and eradicating the inherent weaknesses.

Originality/value

The extant literature provides a generalized view on the adaptation process that Islamic banks undergo to comply with their environment. However, it is limited in terms of conceptualizing the adaptations and innovations in their products and the underlying structural variations. The present study fills this gap.

Details

Qualitative Research in Financial Markets, vol. 16 no. 2
Type: Research Article
ISSN: 1755-4179

Keywords

Open Access
Article
Publication date: 13 November 2023

Md Badrul Alam, Muhammad Tahir and Norulazidah Omar Ali

This paper makes a novel attempt to estimate the potential impact of credit risk on foreign direct investment (FDI hereafter), thereby focusing on a completely unexplored area in…

Abstract

Purpose

This paper makes a novel attempt to estimate the potential impact of credit risk on foreign direct investment (FDI hereafter), thereby focusing on a completely unexplored area in the existing empirical literature.

Design/methodology/approach

To provide a comprehensive understanding of the relationship between credit risk and FDI inflows, the study incorporates all the eight-member economies of the South Asian Association of Regional Cooperation (SAARC hereafter) and analyzes a panel data set, over the period 2011 to 2019, extracted from the World Development Indicators, using the suitable econometric techniques for the efficient estimations of the specified models.

Findings

The results indicate a negative and statistically significant relationship between the credit risk of the banking sectors and FDI inflows. Similarly, market size and inflation rate appear to be the two other main factors behind the increasing FDI inflows in the SAARC member economies. Interestingly, the size of the market became irrelevant in attracting FDI inflows when the Indian economy is excluded from the sample due to its higher economic weight. On the other hand, FDI inflows are not dependent on the level of trade openness, with most of the specifications showing either an insignificant or negative coefficient of the variable.

Practical implications

The obtained results are unique and robust to alternative methodologies, and hence, the SAARC economies could consider them as the critical inputs in formulating the appropriate policies on FDI inflows.

Originality/value

The findings are unique and original. The authors have established a relationship between credit risk and FDI for the first time in the SAARC context.

Details

Journal of Economics, Finance and Administrative Science, vol. 29 no. 57
Type: Research Article
ISSN: 2077-1886

Keywords

Open Access
Article
Publication date: 24 November 2021

Usman Ahmad Qadri, Mazuri Binti abd Ghani, Shumaila Bibi, Abdul Haseeb Tahir, Muhammad Imran Farooq and Abdul Rauf Kashif

The aim of this study is to investigate the serially mediating effect of knowledge management (KM) practices (namely, knowledge creation, storage and sharing) on the…

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Abstract

Purpose

The aim of this study is to investigate the serially mediating effect of knowledge management (KM) practices (namely, knowledge creation, storage and sharing) on the organizational learning (OL) and organizational performance (OP) relationships during a crisis.

Design/methodology/approach

Based on theories-of-action, knowledge-based and resource-based theories, this study proposed a sequential mediation model where OL underlying mechanisms through which KM practices have facilitated OP during the crisis. The sample dataset contains 440 responses collected from the managers of the software development companies in Pakistan. The authors used Hayes Process macro with SPSS to test the study hypotheses.

Findings

The results of the study reveal that knowledge creation, storage and sharing serially mediate the relationships between OL and OP. These findings strengthen the argument suggesting that OL plays the key role in KM that helps software companies to mend their performance in times of crisis.

Originality/value

This study contributes to the KM literature in two ways: (1) grounded on the study's proposed framework, organizations can improve and manage their businesses in times of crisis and (2) learn how to generate new knowledge in response to business crises.

研究目的

本研究擬探討在危機中,知識管理做法(即知識的創造、儲存和分享),如何連續地在組織學習與組織績效之間的聯繫上起著仲介效應

研究方法

研究以行為理論、知識基礎理論和資源基礎理論之論據,提出了一個系統化的仲介模型,闡釋知識管理如何在危機中、透過以組織學習為基礎之機制,去促進組織之績效。數據集為取自在巴基斯坦的軟件開發公司工作的主管的440個調查答覆;我們以 Hayes, A. F. 的 PROCESS macro、並附以 SPSS,去測試我們的研究假設。

研究結果

研究結果顯示、知識的創造、儲存和分享,會在組織學習與組織績效之間的聯繫上,起著連續性的仲介效應。知識管理被認為可幫助軟件公司在危機中改善其表現不足之處,而組織學習在知識管理上或許扮演著關鍵的角色。研究結果強化了肯定這個角色的論據。

研究的原創性

本研究對知識管理文獻有兩方面的貢獻: (一)若以本研究提出的框架為基礎,組織可於危機中改善及管理其業務; (二)組織可學習如何創造新的知識,以能應對業務上極其困難的時刻。

關鍵詞

組織學習、知識管理做法、組織績效、行為理論、2019冠狀病毒疫情危機、軟件開發產業.

Details

European Journal of Management and Business Economics, vol. 33 no. 1
Type: Research Article
ISSN: 2444-8451

Keywords

Article
Publication date: 4 July 2023

Oussama Saoula, Muhammad Farrukh Abid, Munawar Javed Ahmad, Amjad Shamim, Ataul Karim Patwary and Maha Mohammed Yusr

It is widely evident that trust and commitment are important pillars for strengthening the relationship between financial service firms and their customers. However, it has not…

Abstract

Purpose

It is widely evident that trust and commitment are important pillars for strengthening the relationship between financial service firms and their customers. However, it has not been explored how the service quality, perceived cost and role of agents are important for financial service firms. To overcome this gap, this study aims to investigate the role of service quality, perceived cost and the role of agents as the commitment–trust factors in the financial insurance service (Takaful) in Malaysia, enhancing customer satisfaction.

Design/methodology/approach

The study follows a quantitative design in which primary data was collected using a survey instrument. The measurement instrument was adapted from the previous research, and data were collected from 264 customers of the Takaful financial service organizations in Malaysia. The data were analyzed using variance-based structural equational modeling in Smart-PLS software.

Findings

This research has revealed several useful insights that demonstrate a significant impact on service quality, perceived cost and the agents’ role in forging close relationships with their customers. Corporate image has a moderating role in relationships and has significantly impacted takaful insurance companies. The results imply that regardless of the corporate image of the financial service organizations, customers are concerned about the prices and the quality of the agents’ services.

Research limitations/implications

In this study, only the predictors such as service quality, perceived costs and agents’ roles as trust–commitment factors were examined to determine customer satisfaction. Other investigations are highly recommended, such as value co-creation in takaful, takaful customer experience and takaful trust. This study offers insights to takaful insurance companies on how to keep up a positive corporate image, which will boost their trust–commitment factors and ultimately increase customer satisfaction.

Originality/value

By presenting commitment–trust factors and company image in an identifiable framework, the current study has expanded the discussion on takaful financial insurance services. The methodology is developed and rigorously tested to gauge customer satisfaction in takaful financial service organizations’ context.

Details

Journal of Islamic Marketing, vol. 15 no. 2
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 15 May 2023

Annisa Adha Minaryanti and Muhammad Iman Sastra Mihajat

The purpose of this paper is to systematically review the study of the relationship between sharia governance (SG), which is represented by the Sharia Supervisory Board (SSB), and…

Abstract

Purpose

The purpose of this paper is to systematically review the study of the relationship between sharia governance (SG), which is represented by the Sharia Supervisory Board (SSB), and internal sharia compliance, and whether it can affect the performance of Islamic banking.

Design/methodology/approach

Literature search consists of two steps: random literature review and systematic literature review. The methodology adopted in this article is a systematic literature review.

Findings

The variable of internal sharia compliance, sharia risk and internal sharia audit on one of the indications of SG newly researched variable which will later be used as a new paradigm, to measure the implementation of Islamic sharia principles in sharia banking.

Practical implications

The development of a conceptual framework by using measurement of the new SG has practical implications for sharia bank, which can later be applied to also increase sharia banking performance by complying with Islamic sharia principles. This new concept can be used as a reference by the Financial Service Authority (Otoritas Jasa Keuangan) to establish regulations regarding SG framework, especially in Indonesia.

Originality/value

Further research can add more of it or replace it with other variables that are more relevant, in such a way that it could be empirically tested on how the independence and remuneration (lit. performance allowance) of SSB and the internal sharia control team can affect the performance of sharia banks.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 21 March 2024

Muhammad Hafeez, Ida Yasin, Dahlia Zawawi, Shoirahon Odilova and Hussein Ahmad Bataineh

This study aims to investigate the effect of organizational ambidexterity (OA) and organizational green culture (OGC) on corporate sustainability (CS) while incorporating the…

Abstract

Purpose

This study aims to investigate the effect of organizational ambidexterity (OA) and organizational green culture (OGC) on corporate sustainability (CS) while incorporating the mediating role of green innovation (GI) to provide a detailed insight into CS. The study also presents a research framework based on the Organizational Ambidexterity theory and Natural Resource-based view to explain the factors contributing to CS.

Design/methodology/approach

Using stratified sampling, the study collected data through survey-based empirical research from 307 textile companies registered with the Securities and Exchange Commission of Pakistan (SECP) or the All-Pakistan Textile Mills Association (APTMA). The collected data were analysed using path analysis, mediation analysis and moderation analysis through smart PLS-SEM version 4.0 to assess the composition and causal association of factors.

Findings

The study found a significant relationship between OA and OGC with CS. Furthermore, the study revealed that green innovation partially mediates the relationship between OGC and CS. The proposed research framework can be valuable for promoting and recommending actions to enhance CS.

Research limitations/implications

The study on CS in the textile sector of Pakistan has limitations such as a narrow focus, cross-sectional design and reliance on self-reported data. Future research should explore additional factors, conduct longitudinal research, investigate contextual factors, scrutinize specific green innovation practices and broaden the scope of the study to include SMEs and other textile organizations.

Practical implications

The research framework can help senior executives to foster CS by promoting OGC, OA and GI. Practitioners and academicians can also utilize or further investigate the proposed framework for validation and to foster CS.

Originality/value

This study fills gaps in the existing literature by investigating the mediating effect of GI between OGC and CS. The proposed research framework provides a comprehensive understanding of the factors contributing to CS based on the Organizational Ambidexterity theory and Natural Resource-based view.

Details

European Journal of Innovation Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1460-1060

Keywords

Article
Publication date: 21 February 2024

Azra Rafique, Kanwal Ameen and Alia Arshad

This study aims to explore the evidence-based usage patterns of higher education commission (HEC) subscribed e-journal databases in the university digital library used by the…

Abstract

Purpose

This study aims to explore the evidence-based usage patterns of higher education commission (HEC) subscribed e-journal databases in the university digital library used by the scholarly community and the academics’ online searching behaviour at a higher education institution in Pakistan.

Design/methodology/approach

The study used an explanatory sequential mixed methods approach. Raw transaction log data were collected for quantitative analysis, and the interview technique was used for qualitative data collection and thematic analysis.

Findings

Log analysis revealed that HEC subscribed databases were used significantly, and among those, scholarly databases covering various subjects were more frequently used than subject-specific society-based databases. Furthermore, the users frequently accessed the needed e-journal articles through search engines like Google and Google Scholar, considering them sources of free material instead of the HEC subscribed databases.

Practical implications

It provides practical implications for examining the evidence-based use patterns of e-journal databases. It suggests the need for improving the access management of HEC databases, keeping in view the usage statistics and the demands of the scholars. The study may also help create market venues for the publishers of scholarly databases by offering attractive and economical packages for researchers of various disciplines in developing and underdeveloped countries. The study results also guide the information professionals to arrange orientation and information literacy programs to improve the searching behaviour of their less frequent users and enhance the utilization of these subscribed databases.

Originality/value

The study is part of a PhD project and, to the best of the authors’ knowledge, is the first such work in the context of a developing country like Pakistan.

Details

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

Keywords

Article
Publication date: 29 March 2022

Amjid Khan and Abid Hussain

This study aims to explore the status of collaborative research productivity, major library and information sciences (LIS) research trends and the level of research among the LIS…

Abstract

Purpose

This study aims to explore the status of collaborative research productivity, major library and information sciences (LIS) research trends and the level of research among the LIS academicians as principal authors in Pakistan during 1975–2021 (47 years).

Design/methodology/approach

A quantitative research method was adopted to collect the required data using bibliometric patterns. The data of all faculty members working in LIS schools of Pakistan was collected from the official website of their employers/institutions. Different strategies were used to acquire respondents’ bibliographic/publication records such as faculty members’/employers’ official websites and faculty members’ Google Scholar profiles; advanced searching techniques were also used to retrieve their bibliographic records.

Findings

The results revealed that a total of 74 regular faculty members comprising 78.38% males and 21.62% females are working in 12 LIS Pakistani schools. A total of 1,787 papers were produced by LIS faculty, among which 702 were written by Pakistani LIS faculty as principal authors during the selected period. The results revealed that 60.72% of the principal authors’ work was produced in collaboration. The collaboration between faculty members and other faculty was 81%, while two authors' work productivity was on the top. No attention has been given to produce research in collaboration with international/foreign LIS experts, especially from developed countries.

Practical implications

The findings of this study are useful for faculties to have a richer understanding of the various elements of collaboration at national as well as international levels, and then discover the ways to begin and maintain effective partnerships to research emerging trends in LIS.

Originality/value

This study is a unique bibliometric study that systematically and quantitatively combined the research productivity of LIS academicians in Pakistan and provided a holistic sketch of the literature produced on various themes of LIS during 1975–2021.

Details

Global Knowledge, Memory and Communication, vol. 72 no. 8/9
Type: Research Article
ISSN: 2514-9342

Keywords

Article
Publication date: 11 October 2022

Muhammad Qamar Zia, Muhammad Naveed, Tayyaba Fasih and Abdul Rehman Meero

The increasing ethical misconduct at job place demands to understand the role of ethics in a wide variety of disciplines. This paper aims to empirically investigate the mediating…

Abstract

Purpose

The increasing ethical misconduct at job place demands to understand the role of ethics in a wide variety of disciplines. This paper aims to empirically investigate the mediating mechanism of life satisfaction and subjective happiness between Islamic work ethics – innovative work behavior (IWB) and organizational citizenship behavior (OCB).

Design/methodology/approach

The sample comprised 296 employees and 58 head of departments (HODs) of top 11 business schools in Pakistan. The data of the study were collected in three waves and from two different sources (faculty members and their HODs) through questionnaire. The statistical technique SEM analysis was applied to inspect the proposed direct and mediating hypotheses.

Findings

Taken together, the findings revealed that Islamic work ethics (IWE) improves quality of life and by following IWE at workplace, employees feel pleasure and show satisfaction from life. The results supported the mediating role of both life satisfaction and subjective happiness between IWE-IWB and IWE-OCB.

Practical implications

This study provides practical insight that Islamic business ethics plays an important role at workplace and improves quality of life and individual behavior.

Originality/value

The current research is unique, as it empirically investigates the mechanism quality of life phenomena which connects IWE and individual behavior (innovative and citizenship). The mechanism quality of life is less studied, and therefore this study fills the gap of scant literature.

Details

International Journal of Ethics and Systems, vol. 40 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

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