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Open Access
Article
Publication date: 30 April 2024

Abderahman Rejeb, Karim Rejeb and Suhaiza Zailani

This study aims to address the noted gap in comprehensive overviews detailing the developmental trajectory of Islamic finance (IF) as an interdisciplinary academic field.

Abstract

Purpose

This study aims to address the noted gap in comprehensive overviews detailing the developmental trajectory of Islamic finance (IF) as an interdisciplinary academic field.

Design/methodology/approach

The study introduces a unique approach using the combined methodologies of co-word analysis and main path analysis (MPA) by examining a broad collection of IF research articles.

Findings

The investigation identifies dominant themes and foundational works that have influenced the IF discipline. The data reveals prominent areas such as Shariah governance, financial resilience, ethical dimensions and customer-centric frameworks. The MPA offers detailed insights, narrating a journey from the foundational principles of IF to its current challenges and opportunities. This journey covers harmonizing religious beliefs with contemporary financial models, changes in regulatory landscapes and the continuous effort to align with broader socioeconomic aspirations. Emerging areas of interest include using new technologies in IF, standardizing global Islamic banking and assessing its socioeconomic effects on broader populations.

Originality/value

This study represents a pioneering effort to map out and deepen the understanding of the IF field, highlighting its dynamic evolution and suggesting potential avenues for future academic exploration.

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: 26 April 2024

Rebecca Dei Mensah, Stephen Tetteh, Jacinta Martina Annan, Raphael Papa Kweku Andoh and Elijah Osafo Amoako

The purpose of this study was to investigate the roles of employee experience and top management commitment in the relationship between human resource (HR) records management…

Abstract

Purpose

The purpose of this study was to investigate the roles of employee experience and top management commitment in the relationship between human resource (HR) records management culture and HR records privacy control in organisations in Ghana.

Design/methodology/approach

Structural equation modelling was used in analysing the data. Following the specification of the model, three main types of analyses were carried out. They were reflective measurement model analyses to test reliability and validity; formative measurement model analyses to test redundancy, collinearity, significance and relevance of the lower-order constructs; and structural model analyses to ascertain the explanatory and predictive powers of the model, significance of the hypotheses and their effect sizes.

Findings

The study confirmed that communication, privacy awareness and training and risk assessment are dimensions of HR records management culture. Concerning the hypotheses, it was established that HR records management culture is related to HR records privacy control. Also, the study showed that employee experience positively moderated the relationship HR records management culture has with HR records privacy control. However, top management commitment negatively moderated the relationship HR records management culture has with HR records privacy control.

Practical implications

Organisations committed to the privacy control of HR records need to ensure the retention of their employees, as the longer they stay with the organisation, the more they embody the HR records management culture which improves the privacy control of HR records. For top management commitment, it should be restricted to providing strategic direction for HR records privacy control, as the day-to-day influence of top management commitment on the HR records management culture does not improve the privacy control of HR records.

Originality/value

This study demonstrates that communication, privacy awareness and training and risk assessment are dimensions of HR record management culture. Also, the extent of employee experience and top management commitment required in the relationship between HR records management culture and HR records privacy control is revealed.

Details

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

Keywords

Article
Publication date: 30 April 2024

Susana Gago-Rodríguez, Laura Lazcano and Carmen Bada

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends…

Abstract

Purpose

Identity regulation is part of a management control package. Organizations regulate employees’ self-identity to influence their behaviors. The success of this regulation depends on its trade-off with employees’ work identities and personalities. Organizational discourse nurtures this dynamic and interactive process. We focus on the regulation of an (undesired) organizational identity that is born at the intersection of race/ethnicity, gender, sex and migrant discrimination in accounting-related positions. We aim to analyze how Latina accountants who migrate to Spain perceive that their triple status as Latina, women and migrants affects their careers as accountants and interpret whether this triple intersectional discrimination aims to create a Latina accountant’s self-identity.

Design/methodology/approach

This critical study follows a phenomenological approach to analyze the experiences of women born in Latin America who migrated to Spain to occupy accounting-related positions. A thematic analysis of their semi-structured interviews allowed us to examine the challenges faced by Latina accountants in their accounting careers in Spain.

Findings

Our interviewees' narratives display an internalization of, even resignation to, a self-identity that we label “Latina accountant identity.” This identity is based on explicit discrimination discourses that cause them to suffer from the intersection of racism, sexism and migrant conditions and is nurtured by the discourses of their senior managers, co-workers and subordinates.

Originality/value

To the best of our knowledge, this is the first study to frame the regulation of an intersectional discriminatory identity that is used to control Latina accountants from the inside, acting on the triple condition of Latinas, women and foreigners, influencing their self-perceptions regarding work and personal lives.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 30 April 2024

Rachel Spronken-Smith, Kim Brown and Claire Cameron

PhD graduates are entering an increasing range of careers, but past research has highlighted a lack of preparation for these careers. This study aims to explore the reflections of…

Abstract

Purpose

PhD graduates are entering an increasing range of careers, but past research has highlighted a lack of preparation for these careers. This study aims to explore the reflections of PhD graduates from science and humanities and social science disciplines regarding support for career development (CD) during their study.

Design/methodology/approach

The authors used an explanatory sequential mixed-methods design and collected 136 survey responses and interviewed 21 PhD graduates from two US and one New Zealand universities to investigate their career readiness. Using the lens of Cognitive Information Processing theory, the authors explored the development of self-knowledge and career options-knowledge, and how support at the macro (institutional), meso (departmental) and micro (supervisors) levels influenced CD.

Findings

During doctoral study, there was very poor engagement with CD activities. Graduates displayed limited self-knowledge and poor knowledge about career options. Graduates reported drawing mainly on their departments and supervisors for career guidance. Although there were pockets of good practice, some departments were perceived as promoting academia as the only successful outcome, neglecting to support other possible pathways. Some graduates reported excellent supervisor support for CD, but others described disinterest or a damaging response if students said they were not wanting to pursue academia.

Originality/value

The enabling aspects for developing self- and options-knowledge are collated into a conceptual model, which identifies key factors at institutional, departmental and supervisor levels, as well as for PhD students themselves.

Details

Studies in Graduate and Postdoctoral Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2398-4686

Keywords

Article
Publication date: 30 April 2024

Hirusheekesan Selvanesan and Navodana Rodrigo

Despite the unique features and potential applications in various industries, widespread blockchain adoption is hindered for several reasons. One of them is the lack of government…

Abstract

Purpose

Despite the unique features and potential applications in various industries, widespread blockchain adoption is hindered for several reasons. One of them is the lack of government regulations regarding blockchain and cryptocurrencies. However, a deliberate preliminary analysis of the policy initiatives by various jurisdictions proved otherwise, and a lack of sound academic literature on the policy initiatives on blockchain worldwide was evident. Addressing this gap, this study aims to summarize the policy initiatives of jurisdictions around the world, assessing if governments do not enact many regulations.

Design/methodology/approach

A systematic literature review was adopted in this study, in which the authors shortlisted a set of research papers and policy reports using several selection criteria and a screening process.

Findings

It was found that numerous policy initiatives have been enacted by governments worldwide, and blockchain applications are also being piloted or practiced successfully in several nations. It was also evident that governments are reluctant to accept cryptocurrencies as legal tender while embracing their underlying technology, blockchain.

Originality/value

To the best of the authors’ knowledge, this paper appears to be one of the first attempts to summarize the blockchain policy initiatives contributing to the body of knowledge on blockchain adoption.

Details

Journal of Science and Technology Policy Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2053-4620

Keywords

Content available
Article
Publication date: 2 May 2024

Evgenia (Jenny) Kanellopoulou and Kay Lalor

Abstract

Details

Journal of Place Management and Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8335

Article
Publication date: 30 April 2024

Junesoo Lee

This article conceptualizes and constructs a comprehensive framework that can better help to answer that question – Who is accountable for social and public problems? …

Abstract

Purpose

This article conceptualizes and constructs a comprehensive framework that can better help to answer that question – Who is accountable for social and public problems? – theoretically and practically.

Design/methodology/approach

Tracing the drivers behind two phenomena “accountability hole” and “accountability black hole”, stemming from “pushing power game” and “pulling power game”, respectively, this study considers (1) the three actors of society: citizens (civil society), corporations (market) and civil servants (government), and (2) the principal-agent relationship between the three actors in the face of social and public problems. As a result, the 4CAs framework that contains the three actors’ collaborative accountabilities to one another is presented.

Findings

The 4CAs model emphasizes (1) all three actors function as agents that are accountable to one another, (2) collaborative accountability beyond collaborative governance and (3) repowering citizens and corporations beyond just empowering them, i.e. returning their inherent rights and obligations to serve one another.

Originality/value

The 4CAs model may function as a descriptive and prescriptive lens through which the trilemma between market failure, government failure and citizen failure can be re-assessed and balanced. The model can also be used as a set of indicators for assessing and helping a society to better resolve the social and public problems collectively.

Details

International Journal of Public Sector Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3558

Keywords

Article
Publication date: 30 April 2024

David Amani

This study examined the influence of university corporate social responsibility (University CSR) on university corporate brand legitimacy through the lens of university brand…

Abstract

Purpose

This study examined the influence of university corporate social responsibility (University CSR) on university corporate brand legitimacy through the lens of university brand trust.

Design/methodology/approach

The study utilized a cross-sectional research design with a quantitative approach to gather data from a sample of 398 university students. The collected data were analyzed using structural equation modeling.

Findings

The findings of the study suggest that University CSR has a significant influence on the legitimacy of a university's corporate brand. Moreover, the study identified the mediating role of university brand trust in the proposed relationship.

Research limitations/implications

The study was conducted in the context of higher education in Tanzania. As a result, the generalizability of the findings to other contexts that significantly differ from Tanzania, a developing country, may be limited.

Practical implications

The study recommends that the management of higher education institutions in developing countries should include CSR practices in the strategic plans of universities. Additionally, faculty members should be empowered to play a significant role as initiators and implementers of CSR programs.

Originality/value

This study is one of the few attempts to examine the interplay between university CSR, corporate brand trust and university corporate brand legitimacy. The study contributes to the state of knowledge in the education sector by highlighting the role of university CSR in building social acceptance, which is a crucial pillar in empowering universities to play a role in social and economic development.

Details

International Journal of Educational Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-354X

Keywords

Article
Publication date: 23 April 2024

Salvatore Cincimino, Salvatore Gnoffo, Fabio La Rosa and Sergio Paternostro

Scholarly interest in the business effects of organised crime (OC) has recently increased. This study aims to conduct a systematic literature review (SLR) on the conditions under…

Abstract

Purpose

Scholarly interest in the business effects of organised crime (OC) has recently increased. This study aims to conduct a systematic literature review (SLR) on the conditions under which OC could pose a threat to or take control of firms within a particular context.

Design/methodology/approach

We use narrative synthesis and thematic analysis, with a sample of 46 theoretical and empirical studies published over the past 30 years on the relationship between OC and firms within the disciplines of Business, Management and Accounting (BMA).

Findings

SLR and thematic analysis show that scholarly interest has focused on four key domains: OC as a firm, the impact of OC on firms, firms’ efforts to counter OC’s influence and governmental interventions. Using medical metaphors, we also develop a diagram depicting the interplay between OC and firms within the BMA literature.

Originality/value

This study contributes to the literature shaping an agenda to steer future research towards these four key themes. The effectiveness of anti-OC tools and measures depends on a thorough understanding of local norms, behaviours and business practices. In addition to measurement and methodological challenges, several grey areas remain, including the distinction between criminal enterprises and legitimate businesses. Ambiguities also surround the circumstances under which the OC preys upon firms or employs them to establish dominance over a territory.

Details

Journal of Small Business and Enterprise Development, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1462-6004

Keywords

Article
Publication date: 26 April 2024

Leah Cleghorn, Casandra Harry and Chantelle Cummings

In Trinidad and Tobago, there is significant reliance on the traditional and centralized police service to engage in crime response and suppression in urban and rural areas. In…

Abstract

Purpose

In Trinidad and Tobago, there is significant reliance on the traditional and centralized police service to engage in crime response and suppression in urban and rural areas. In this regard, policing scholarship has largely focused on the impact of policing within urban areas, producing a gap in knowledge on what policing rural spaces entails. Despite this, there is some understanding that policing rural spaces can engender diverse challenges and calls for variability in policing strategies. The current study examines the lived experiences of police officers stationed in rural communities in Trinidad and Tobago.

Design/methodology/approach

Using the descriptive phenomenological approach, semi-structured interviews were conducted with eleven police officers stationed in rural communities throughout the country.

Findings

Interviewees narrated the importance of community dynamics and community-specific needs in shaping their roles and functions when operating in and serving these communities. Three major themes were identified: (1) network activity in policing; (2) engagement in localistic and service-oriented approaches and (3) community-specific challenges.

Originality/value

The findings suggest that while there is an emphasis on traditional law enforcement responsibilities, in the rural context, police responsibilities and duties are constantly being redefined, reframed and broadened to meet the contextual community and geographic-specific diversities and demands.

Details

Policing: An International Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1363-951X

Keywords

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