Search results

This paper aims to investigate the impact of sharia governance on organizational performance in zakat management institutions in Indonesia over the period 2017–2021.

This study examined 33 zakat management organizations in Indonesia from 2017 through 2021 for 151 observations. Gross allocation ratio and growth of ZIS collection are used as organizational performance measures. The independent variables in this study are board of director size, educational background of the board of directors, sharia supervisory board size, sharia supervisory expertise, supervisory size and management size. Also, the study uses size, age and audit opinion as control variables to help measure the relationship between sharia governance and organizational performance.

This study shows that the board of directors and supervisory size positively and significantly affect organizational performance. Then, the educational background of board of directors has a negative and significant effect on organizational performance. In Model 1, sharia supervisory board size has a positive and significant effect on organizational performance, but in Model 2, sharia supervisory board size does not. Meanwhile, sharia supervisory expertise and management board size do not affect organizational performance.

The findings in this study illustrate the importance of transparency in the zakat management organization. Transparency helps minimize conflicts of interest and information asymmetry in the zakat management organization. In addition, sharia governance mechanism helps regulators and top management to make effective policies to improve and enhance organizational performance.

Sharia governance is essential for zakat management organizations to increase accountability, credibility and public trust and support the practice of zakat management organizations.

This study discusses sharia governance and organizational performance in socioreligious organizations, especially zakat management organizations, which are still rarely carried out. Thus, this study broadens the insights of sharia governance and highlights the importance of performance appraisal in zakat management organizations.

In the face of crises, nonprofit organizations (NPOs) have focused on their financial viability but there are other operational aspects to consider (e.g. activity or volunteer involvement). This study aims to investigate whether governance changes made by NPOs in times of crisis have enhanced organizational viability in a broader sense.

Through community-engaged research, the link between governance changes and organizational viability is examined. This study is based on a survey of 10,926 French NPOs and the conceptual framework of societal orientation.

They show that changing governance in the midst of a crisis can protect organizational viability, if the beneficiaries and members remain the core of the strategic target and if the content of volunteering remains stable.

This study, therefore, calls for a better study of the risks of governance changes for internal stakeholders, both at the level of scholars and within the organizations themselves. The results extend recent works on governance change and highlight the relevance of societal orientation in times of crisis.

This study helps to counter the criticisms regularly made about governance (particularly in France) and highlights the importance of maintaining the board of directors in NPOs. It invites NPOs to make decisions that protect their values, mission and beneficiaries at all times.

This study focuses on societal orientation in relation to stakeholder theory, as well as the nonfinancial aspects of viability.

Upon the realization of the need for guideline in cross-organizational data integration, in an exploratory manner, this study developed a public data governance framework, specifically, the governance for integrated public data (GIPD) framework and identified the influential factors of its successful implementation. This framework was then subjected to an analysis of a real data integration case in the South Korean public sector to test its efficacy.

To develop the GIPD framework, the authors conducted an extensive meta study, focus group interviews and the analytic hierarchy process involving field experts. Further, the authors performed topic modeling on documents from Korean research and development data integration projects, and compared the extracted factors to those of the GIPD to illustrate the latter's usefulness in a real case.

Legislation, policy goals and strategies, operation organization, decision-making council, financial support size and objective, system development and operation, data integration, data generation, system/data standardization and master data management were derived as the 10 important factors in implementing the GIPD framework. The illustrative case of Korea revealed that decision-making council, financial support size and objective, legislation, data generation and data integration were insufficient.

Although this study reveals important findings, it has a few limitations. First, the potential factors for data governance might vary depending on the attribute of the “interviewee” (such as their career or experience period) and the goal and area of GIPD framework building. Second, the inherent limitation of topic modeling in determining topics from groups of extracted keywords means that topics may be interpreted in various ways, depending on the perspective of the expert.

This study is highly significant in that it provides a starting point for discussions on the issue of data integration among public institutions. Therefore, although this study examined public data governance based on R&D data, it will contribute to providing a sufficient guideline for any type of inter-institutional data governance framework, what to discuss and how to discuss between institutions.

The findings are expected to provide a roadmap to formulate practical guidelines on inter-institutional data cooperation and a diagnostic matrix to improve the existing data governance system, especially in the public sector, from the existing practice of empirical analysis using a mixed methodology approach.

Using Pakistan's public sector higher education institutions as the study site, this study aims to empirically substantiate, under the theoretical underpinnings of job enrichment theory (Hackman and Oldham, 1976) and Maslow's (1943) theory of the hierarchy of needs, the impact of flexible work practices (FWPs), on employee work engagement and organizational attractiveness, with the mediating lens of work life enrichment.

Field data were collected at five higher education institutions located in the Islamabad Capital Territory (ICT) of Pakistan, using the convenience sampling technique and analyzed under the quantitative research paradigm.

This study substantiates with an empirical evidence that flexible work practices (FWPs) have a significant positive impact on both employee work engagement and organizational attractiveness. Markedly, the study findings reveal that the said impact is significantly stronger than that of sabbaticals. Furthermore, the study reveals that the positive relationship is mediated by work life enrichment, signaling its significance in understanding FWP's such impact on employee work engagement and organizational attractiveness.

The study findings provide significant implications for academia, practitioners, and policymakers, in evidence-based recommendations for higher education institutions to design and implement FWPs that are effective in enhancing employee work engagement and organizational attractiveness, and, in turn, leading to improved organizational performance.

This research study provides a novel contribution to the existing literature by exploring the combined impact of flexible work practices on employee work engagement and organizational attractiveness in the peculiar context of Pakistan's public sector higher education institutions. Additionally, the study's focus on the mediating role of work life enrichment further adds to its novelty.

This paper analyzes how a national social enterprise policy encourages the social missions of social enterprises and uncovers the relationships between social enterprise governance and labor equity, an area that has been rarely studied in nonprofit governance studies.

The study analyzes the effects of four legal requirements for work-integrated social enterprises (WISEs) codified by the Social Enterprises Promotion Act (SEPA, 2007) in South Korea. Then, it relies on panel regression analysis (2020–2022) to examine how the compositions of the governance of WISEs are related to their hiring and wage equity.

The institutional arrangements required by SEPA have resulted in positive social impacts for most WISEs. However, the results of regression models show that individual participant groups in the WISE governance achieved mixed results depending on the labor issue.

Generally, this research explores the concept of diversity and its utility in nonprofit governance, with a particular focus on targeted diversity policies, demonstrating that governance arrangements influence the success of these policies.

The findings bring new insights for policymakers about “altruistic economic entities.” For practitioners in social enterprises, the results of the regression models underscore the importance of understanding the participant composition of decision-making meetings.

This study sheds light on labor equity, which government-certified social enterprises should achieve from the perspective of nonprofit governance.

Despite rapid growth in blockchains, there was limited discussion about non-technical and technical factors on blockchain governance in the extant literature. This study aims to contribute new knowledge to the literature on potential factors affecting the adoption, governance and scale-up of blockchain technologies in the health-care and energy sectors, presented in a holistic framework.

This study adopts the qualitative case study research methodology to research blockchain governance in practice. The authors contacted a national blockchain consortium to conduct their research on the governance issue of blockchain. Two leading case organizations, one from the health-care industry and another from the energy industry, were deliberately selected for their study for their active role and reputation in the consortium and practical experience in blockchain governance.

The developed framework helps identify potential research gaps or concerns on adopting a blockchain as well as assessing blockchain implementation and governance in other industries. Depending on the circumstances, some of the factors can be either drivers or obstacles to further blockchain development. The different forces may also be more or less evident over time as blockchains develop. The two real-world case studies contribute to the information technology governance literature on blockchain governance.

The results of this case studies will be beneficial for developing theories and empirical models to determine antecedents for achieving consensus and trust in blockchain and testing the relationship between these factors and blockchain governance at different levels. As a result, theories related to the governance of blockchain technologies could be further developed.

Although information technology (IT) governance and IT capability have been extensively examined, the impact of IT governance mechanisms on IT-enabled dynamic capability (ITDC) with moderators has received less attention. This study investigates how the impact of IT governance mechanisms on firm performance is achieved through an ITDC through the moderating role of IT governance decentralization and a turbulent environment.

This study extends from the traditional view of IT capabilities and integrates dynamic capability theory to propose that IT governance is vital for the ITDC. Path analysis, hierarchical regression analysis and moderation analysis were performed using partial least squares (Smart PLS 3.0) as the data analysis methods. This study empirically tests the proposed mediated moderation model by using data collected from 254 firms in China to test the hypotheses.

Significant and impactful relationships are found in the model that includes turbulent environment moderating effects. Contrary to expectations, IT governance decentralization is also significant but not very strong.

This study’s findings have implications for investigating IT governance, IT-enabled capabilities and moderators. Accordingly, this study has implications for board and executive management to capitalize on dynamic IT capability, to keep pace with the challenges and turbulent conditions associated with business needs and for the productivity paradox in the context of Chinese firms.

This country-specific research study theoretically contributes to the IT governance, dynamic capabilities and turbulent environment in the information systems literature and proposes many practical guides to the board and executive management of companies in the Chinese context.

Personal data is a powerful tool. The more someone know about us, the more power they got over us. But who will control the most of our personal data? Does the government and the big tech really care about our personal data? This paper aims to look at data practices, data-related policy making as well as its economic consequences in the context of emerging economies.

Using qualitative methods such as literature review and analysis of numerous government documents, this paper inquires into the dynamics in the use of data by the business sectors, explains how data governance can add value to the business sectors while ensuring customers’ data privacy protection based on the data governance mechanism framework and details what it takes.

Using the case of Indonesian recent development on data privacy regulation, this paper describes the problems and threats to personal data protection. The advent of latest computing and mobile technology is shifting power relations between the governments, the big tech, as well as the end users. To conclude, the strategy and policy recommendations for implementing data privacy protection are also presented.

This paper provides a timely synthesis of data practices in the context of developing countries, particularly in relation to policy making and economic consequences. This paper also identifies and shares several promising future research ideas.

This study aims to review major themes and findings of research into financial management of family business and to suggest new directions for future research.

This is a perspective article beginning with literature review to summarize prior research and to identify main findings and issues. The paper then develops themes, questions and opportunities for future research.

This paper presents a summary of principal research streams in the financial management of family business. Prior research has found significant differences in financial performance, in financial policies and in ownership and governance structures and behavior. These research findings vary by industry, by country and by stage of economic development. While extensions of these streams will add additional richness to the author’s understanding of finance in family business, recent innovations in the role and organization of the firm and in access to key resources suggest promising new research paths. There are also important lessons from financial practices in family business that have broader applicability.

This is a perspective article suggesting that many financial and governance issues central to family business have broader applicability to nonfamily business. Substantial value can be added by applying these learnings to a broader corporate finance context. Innovations in financing, governance and organizational design are transforming financial management in family business. In addition, changes in markets and industries create new opportunities for financing family business and for new strategic opportunities.

This study aims to examine why tax reforms fail and explores how tax collection can be improved within a developing country context.

Data comprise 28 semi-structured interviews with taxpayers, tax experts and tax authority personnel based in Pakistan. The results are analysed using a combined lens of taxpayer trust and tax agencies’ capabilities.

Tax reforms failed to build taxpayers’ trust and tax agencies’ capabilities. Building trust is challenging and demands extensive ongoing engagement with taxpayers while yielding gradual permanent results. This requires enhancing confidence in government; educating taxpayers; removing complexities; introducing transparency and accountability in tax agencies’ operations and the tax system; promoting procedural and distributive justice; and reversing perceptions of corruption through reconciliation and stakeholder inclusivity. Developing tax agencies’ capabilities requires upgrading outdated technologies, systems and processes; implementing governance and organisational reforms; introducing an oversight board; and recruiting and training skilled professionals.

The findings can assist policymakers and tax collection authorities in understanding why tax reforms fail and identifying potential solutions.

This study contributes to the emerging literature by exploring tax administration failures in developing countries. It contributes to the literature by engaging stakeholders to understand why reforms fail and potential solutions to stimulate tax revenues.