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Open Access
Article
Publication date: 21 September 2022

Murniati Mukhlisin, Nurizal Ismail and Reza Jamilah Fikri

This study aims to analyse whether theories and views of classical Islamic scholars are widely adopted as references in Islamic accounting and finance (IAF), Islamic economics…

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Abstract

Purpose

This study aims to analyse whether theories and views of classical Islamic scholars are widely adopted as references in Islamic accounting and finance (IAF), Islamic economics (IE) and Islamic business management (IBM) research studies as part of their contribution to solving current economic and financial problems.

Design/methodology/approach

The research adopts a qualitative meta-analysis methodology using NVivo 12 with selected data from 474 international journal articles published between 1981 and 2021. The study considers 172 IAF articles, 111 IE articles and 191 IBM articles.

Findings

The results of the study show that the use of theories and views of classical Islamic scholars is not widespread among the examined research papers. The findings show that 90% of researchers tend to acquire modern economics, management, psychological and sociological theories instead of classical theories. Both modern and classical theories have been discussed in the studied articles namely agency theory, stakeholders' theory, ḥisbah (accountability), maqāṣid al-Sharīʿah (objectives of Islamic law) and waʿd (unilateral promise). The gaps prevail not only in the taxonomy of terms but also in the choice of paradigm references. It is found that 66% of the 474 journal articles adopt a positivist paradigm, followed by interpretivism (19%), post-structuralism (9%) and critical orientation (6%).

Research limitations/implications

This paper considers only ABS ranking journal articles. Future research may consider other journal articles from different ranking groups such as Scopus or Thomson & Reuters.

Practical implications

The paper sheds light on how Islamic educational institutions can develop strategies for the Integration of Knowledge (IOK) in their curriculum.

Social implications

This paper helps to shape the Muslims' way of thinking within an Islamic worldview which will lead to an Islamic way of expressing knowledge, skill and behaviour.

Originality/value

This paper contributes to the model of IOK that has been deliberated among Islamic universities, especially those that develop IAF, IE and IBM studies.

Details

ISRA International Journal of Islamic Finance, vol. 14 no. 3
Type: Research Article
ISSN: 0128-1976

Keywords

Open Access
Article
Publication date: 28 July 2020

Cristian Sosa Vera and Pablo Andres

A user-friendly HTML-based open-source software has been developed for structural shielding design of medical X-ray imaging facilities. Based on values published by the NCRP…

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Abstract

A user-friendly HTML-based open-source software has been developed for structural shielding design of medical X-ray imaging facilities. Based on values published by the NCRP Report N° 147 the software allows thickness calculations for different materials used in conventional X-ray rooms, mammography rooms and computed tomography rooms, diminishing errors resulting from the use of curves. The software focuses on the optimization principle by considering workload distributions instead of applying all the workload at a single high operating potential. The input data can be those recommended by the NCRP Report N° 147 or, if the facility has its own data, they can be used instead. With the implemented methodology, the code validation was performed by comparison of the results with a study case provided by the Report. The software application is available in two languages (English and Spanish) and provides the accuracy of the method presented, as well as assisting the physicist in shielding computations in a user-friendly manner. This software tool is available upon request to the corresponding author.

Details

Applied Computing and Informatics, vol. 18 no. 3/4
Type: Research Article
ISSN: 2634-1964

Keywords

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