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This paper aims to improve the understanding of the institutional pressures that shape the intention to adopt waqf accounting and reporting. The study seeks to answer two research questions as follows: what are the challenges in the adoption of waqf accounting and reporting in waqf institutions; and how do institutional pressures influence the adoption of waqf reporting in Malaysia. Drawing on the work of DiMaggio and Powell and Scott of institutional theory, this paper provides empirical evidence of institutional pressures on the adoption of waqf reporting in Malaysia and the challenges faced in adopting waqf accounting and reporting.

This study uses qualitative research method with an explanatory case study approach. Data are collected through semi-structured interviews with the accountants of State Islamic Religious Council and Customs of Terengganu, an informal conversation with the Deputy Director of Accountant Generals Department of Malaysia and document reviews, mainly the Malaysian Accounting Standard Board Research paper.

The findings show that coercive pressure such as government regulation contributes to challenges in the adoption of waqf accounting and reporting. Normative pressures contribute to challenges in formulating standardised waqf accounting and reporting, whereas mimetic pressure contributes to challenges in the comparability of the waqf accounting and reporting among the state Islamic religious councils in Malaysia. In the efforts towards the standardisation of waqf accounting and reporting practice, a similarity of the process of the standard implementation or the institutional isomorphism of the State Islamic Religious Council in Terengganu is strongly influenced from the result of the mandate of its Board members and Fatwa council members (coercive isomorphism and religion logic) and minor influence from the normative isomorphism (the result of the participants’ education and profession) as well as the result of imitating other State of Islamic Religious Councils (SIRCs) because of the ambiguity of the process or certain practice.

The study contributes to the knowledge by extending institutional theory and the possible role of religion logic in Islamic perspective to organisational behaviour and accounting development in SIRCs. This study is limited to the understanding of the challenges in the adoption of waqf accounting and reporting but could also be applicable to the adoption of other accounting standards or regulations.

This paper offers key implications for research, in improving the understanding of contextual factors and decision to adopt waqf accounting and reporting. The standard setter needs to be aware of the influence of contextual factors that shape decision towards standardisation of accounting and reporting for waqf.

The interplay of institutional pressures and implications of religion logic provides an interesting approach to understanding the waqf institutions’ intention to adopt accounting and reporting for waqf.

The aim of this article is to test the hypothesis that peer-to-peer technology platforms (Uber) are associated with disruption in the institutional environment, affecting beliefs, norms and users' ways of thinking and acting.

Probability sample comprising 843 users (446 passengers; 397 drivers) in the city of Belo Horizonte, Brazil, using a set of indicators was specifically designed for this study.

Uber triggers significant changes in the systems of rewards and sanctions, in social preferences, and in entrepreneurial structure and governance, and promotes the coexistence of an institutional logic, hitherto dominant, with new believes, rules, norms and regulatory systems.

This is a pioneer study that associates institutional approach's elements with technology platforms; the authors also elaborated and utilized an analysis model consisting of a set of completely original indicators capable of mapping and measuring different dimensions of the phenomenon under analysis.

THERE are now so many meetings of the Library Association and its branches and sections that the good custom of recording meetings and the discussions at them has fallen into desuetude. In a way it is a gain, for when the discussion was commonplace the account of a meeting became a mere list of those who attended and spoke, bones without flesh; but in the days when The Library Association Record really was a record, its reports were a part of the educational and informational material of every librarian. Something should be done about this, because 1938 opened with a series of meetings which all deserved the fullest report. The principal one was the investiture meeting of the President of the Library Association on January 17th. The attendance was greater than that at any meeting of librarians in recent years, of course other than the Annual Conference. Chaucer House was beautifully arranged, decorated and lighted for the occasion, an atmosphere of cheerfulness and camaraderie pervaded the affair. The speeches were limited to a few preliminary words by the retiring President, the Archbishop of York, before placing the badge on his successor's neck; a brief, but deserved panegyric of Dr. Temple's services by Mr. Berwick Sayers; and then a delightful acknowledgment from His Grace. The serious point the Archbishop made was his surprise at learning the wide extent of the library movement and his conviction that it must be of great value to the community. His lighter touch was exquisite; especially his story of the ceremonial key, which broke in the lock and jammed it when he was opening a library in state, and of his pause to settle mentally the ethical point as to whether he could conscientiously declare he had “opened” a place when he had made it impossible for anyone to get in until a carpenter had been fetched. Altogether a memorable evening, which proved, too, as a guest rightly said, that one cannot easily entertain librarians, but, if you get them together in comfortable conditions, they entertain themselves right well.

The USA outpaces most other countries in the world in the rates at which it incarcerates its citizens. The one million women held in US jails and prisons on any day in the USA face many physical health challenges, yet interventional work to address physical health in carceral settings is rare. This study’s purpose was to summarize the literature on programs and interventions implemented with women in US carceral settings (jail or prison) that primarily addressed a physical health issue or need.

A scoping review was conducted. The authors searched databases, reference lists, individual journals and websites for physical health program descriptions/evaluations and research studies, 2000–2020, that included women and were set in the USA.

The authors identified 19 articles and a range of problem areas, designs, settings and samples, interventions/programs, outcomes and uses of theory. The authors identified two cross-cutting themes: the carceral setting as opportunity and challenges of ethics and logistics.

Much potential remains for researchers to have an impact on health disparities by addressing physical health needs of women during incarceration.

Interventional and programmatic work to address physical health needs of women during incarceration is sparse and diversely focused. This review uniquely summarizes the existing work in a small and overlooked but important area of research and usefully highlights gaps in that literature.

In the last four years, since Volume I of this Bibliography first appeared, there has been an explosion of literature in all the main functional areas of business. This wealth of material poses problems for the researcher in management studies — and, of course, for the librarian: uncovering what has been written in any one area is not an easy task. This volume aims to help the librarian and the researcher overcome some of the immediate problems of identification of material. It is an annotated bibliography of management, drawing on the wide variety of literature produced by MCB University Press. Over the last four years, MCB University Press has produced an extensive range of books and serial publications covering most of the established and many of the developing areas of management. This volume, in conjunction with Volume I, provides a guide to all the material published so far.

Using upper echelons theory (UET), the purpose of this paper is to unravel the influence of a CEO’s ethical ideology on the presence of corporate social responsibility (CSR) disclosure on corporate websites. It also considers the CEO’s perception of the importance of CSR (i.e. the extent of the CEO’s detachment from the stockholder-oriented logic and attachment to the stakeholder-oriented logic).

First, a survey was sent to CEOs of large unlisted Belgian companies. Its intention was to assess CEOs’ ethical ideology along the idealism and relativism dimensions and their perceptions on the importance of CSR (PRESOR-detachment-from-stockholder view; PRESOR-attachment-to-stakeholder view), and to gather some demographics. Second, a content analysis of corporate websites was conducted so as to classify companies as being either CSR disclosing or non-disclosing. Third, the annual accounts of these corporations were investigated and follow-up phone calls were conducted to obtain data on managerial discretion (MD).

CEOs’ ethical ideology influences the degree to which they detach from the stockholder-oriented logic and attach to the stakeholder-oriented logic. Moreover, when MD is high, the degree of these CEOs’ attachment to the stakeholder-oriented logic is the factor that influences the presence of CSR disclosure on their corporate websites. Finally, CEO’s idealism indirectly influences the presence of CSR disclosure through the effect of idealism on the degree to which CEOs attach to the stakeholder-oriented logic.

This paper shows that, when MD is high, CEOs’ values and perceptions influence CSR disclosure decisions. This study thereby enhances our knowledge regarding the internal drivers of CSR disclosure practices and offers UET as a lens through which the importance of CEOs’ personal characteristics in the decision-making process might be further explored.

THIS issue opens the new volume of THE LIBRARY WORLD and it is natural that we should pause to glance at the long road we have travelled. For over forty years our pages have been open to the most progressive and practical facts, theories and methods of librarianship; our contributors have included almost every librarian who has held an important office; and we have always welcomed the work of younger, untried men who seemed to have promise— many of whom have indeed fulfilled it. In the strain and stress of the First World War we maintained interest and forwarded the revisions in library methods which adapted them to the after‐war order. Today we have similar, even severer, problems before us, and we hope to repeat the service we were then able to give. In this we trust that librarians, who have always regarded THE LIBRARY WORLD with affection, will continue to support us and be not tempted because of temporary stringency, to make a victim of a journal which has given so long and so independent a service.

The management of children′s literature is a search for value and suitability. Effective policies in library and educational work are based firmly on knowledge of materials, and on the bibliographical and critical frame within which the materials appear and might best be selected. Boundaries, like those between quality and popular books, and between children′s and adult materials, present important challenges for selection, and implicit in this process are professional acumen and judgement. Yet also there are attitudes and systems of values, which can powerfully influence selection on grounds of morality and good taste. To guard against undue subjectivity, the knowledge frame should acknowledge the relevance of social and experiential context for all reading materials, how readers think as well as how they read, and what explicit and implicit agendas the authors have. The good professional takes all these factors on board.

Using the systematic search and coding procedures of a meta-synthesis, this paper reviews the extant literature on English language learners (ELLs) in the social studies classroom. The 15 studies making up the corpus adhere to both topical and methodological criteria. The Language-Content-Task (LCT) Framework informed the coding and analysis of the results. Discussion of the findings provides three primary implications: (1) the need for linguistically and culturally responsive instruction for ELLs in social studies classes, (2) the need for increased training for inservice and preservice social studies teachers in preparation for teaching ELLs, and (3) the need for future research among ELLs in the social studies context.

To what extent do special librarians and information workers read the literature of their own profession? What use do they make of it? Which journals do they read? Which books do they consult?