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This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural perspective and not on the Sharia per se, this study investigated the perspectives of Muslims towards government’s right to impose tax, summarised in three categories: forbidden, permissible and permissible under certain conditions.

This study was conducted using a self-administered survey to collect the required data from a sample of 500 SMEs in Yemen. Non-compliance is measured in terms of a single hypothetical tax scenario covering four types of tax situations. Yet, Muslims’ perspective towards the government’s right to impose tax was measured using the three perspectives stated above.

As the major finding, Muslims’ perspective towards taxation has a significant influence on their likely tax compliance behaviour. Specifically, the taxpayers who believed that tax is totally permissible (i.e. the government has the right to impose tax) were more compliant than those who believed that tax is totally forbidden. Furthermore, taxpayers’ non-compliance decisions are statistically related to tax rate and penalties.

The findings could serve as a useful input for taxation policy and strategy in Yemen. It is recommended that government should stress the importance of paying tax as a citizen’s obligation and also emphasise the religious legality of taxation, as it is used for public purposes.

This study differs from the existing literature in that its empirical investigation scrutinises the effect of citizens’ perspectives towards taxation on their non-compliance behaviour within the Islamic religion itself, particularly, in a typical Muslim community such as Yemen. The study is pioneer in adopting the views of different scholars on the government’s right to collect taxes based on three religious views (forbidden, permissible and permissible under certain conditions), which were used for measurement.

In an editorial introduction essay for the special issue on Religion, Literacies, and English Education in Global Dialogue, the editors frame papers in the special issue in dialogue with previous scholarly literature around three central lines of inquiry: How do children, youth and families navigate relationships among religion, spirituality, language and literacy? What challenges are faced by language and literacy teachers and teacher educators around the globe who seek to respond to diverse religious and spiritual perspectives in their work? And what opportunities do teachers seize or create toward this end? How are developments of language and literacy theory, policy, curriculum and ritual entangled with race and religion?

Taking an essayist, humanistic approach, this paper summarizes, interprets and comments on previous scholarly works to frame the articles published in the special issue “Religion, Literacies, and English Education in Global Dialogue” in relation to the field and in relation to one another.

Denise Dávila, Matthew Deroo and Ilhan Mohamud reveal the relationships young people and families forge and navigate among spiritual literacies and literatures, digital technologies and ethnic identities. Heidi Hadley, Jennifer Wargo and Erin McNeill illuminate how teachers’ vocations, as well as their pedagogical goals and curricular artifacts, can become deeply entangled with religious and spiritual sense-making. Kasun Gajasinghe and Priyanka Jayakodi expand perspectives on both the ritualization and racialization of religion through nationalist policies surrounding national anthem performances in Sri Lanka. Anne Whitney and Suresh Canagarajah discuss how spiritual commitments, communities and experiences interact with their scholarly trajectories.

The essay concludes with a discussion of scholarly capacity building that may be needed for conducting research on religion and spirituality in relation to languages, literacies and English education on a global scale.

The second section of the essay discusses challenges faced by language and literacy teachers and teacher educators around the globe who seek to integrate diverse religious and spiritual perspectives into their work. It foregrounds how many teachers and teacher educators work within contexts where ethnoreligious nationalism is on the rise. It highlights the need for language and literacy educators to develop curiosity and basic knowledge about diverse religions. Further it calls for teacher educators to engage with teacher candidates’ religious identities and sense-making.

Because it considers religious and spiritual sense-making in relation to language and literacy education, the social implications of this work are significant and wide-reaching. For examples, the paper questions the conceit of secularism within education, pushing readers to consider their own spiritual and religious identifications and influences when they work across religious differences.

This paper identifies, interprets and assesses current threads of work on religious and spiritual sense-making within scholarship on languages, literacies and English education.

Currently, the academic understanding of religious accommodation in the workplace is skewed toward a consideration of legal decision making. The purpose of this paper is to move beyond these legal considerations and provide a fresh perspective on antecedents of religious accommodation decisions when managerial discretion is high. To this end, the authors present a model that incorporates psychological and relational processes.

This research draws on a variety of theoretical perspectives from psychology, organizational behavior and human resource management to theorize a descriptive model of managerial decision-making regarding religious accommodation requests.

The authors develop a conceptual framework and research agenda for examining front-line decision-makers’ responses to employees’ religious accommodation requests. The focus is on characteristics of the decision maker, the requester and the request that can influence the perceived sincerity of a request and the perceived accommodation cost.

The proposed model moves beyond US-based legal perspectives of religious accommodation and facilitates the identification of novel theoretical perspectives for better understanding accommodation decisions.

Twenty-first century managers are faced with a wide variety of religious accommodation requests. Identification of underlying mechanisms through which these decisions are made facilitates effective interventions to build and sustain an inclusive culture.

This work is among the first efforts in the management literature to theorize about the process of religious accommodation decision making. The authors address the paucity of academic research in this area by introducing perceptual drivers of religious accommodation decisions.

The purpose of the study is to investigate the feasibility of investing the religious heritage in anti-corruption efforts in public organizations in Palestine. The study sought to measure the current status of public organizations, if they are investing the religious heritage in the efforts of encountering corruption. Further, the study sought to measure the attitudes and future expectations if there is an integration of the religious heritage in the current anti-corruption efforts.

This study combines two folds: First, theoretical and qualitative, through research in previous studies, texts and religious attitude of corruption, historical models and international experiences that have tried to invest in it and incorporate it in anti-corruption efforts, which are generalizable generic models; and the second: a field empirical part, through the researcher use of a questionnaire tool and analyzing it statistically, in addition to ensuring the possibility of using religion in anti-corruption efforts within the Palestinian public institutions which will eventually enable us to answer the study questions.

The study found that the reality of investment in the religious heritage in anti-corruption efforts in the Palestinian public sector is present in a moderate degree (56.8%), both in rules and regulations, in strategic plans or policies, or in the internal systems and the organizational culture of the public institutions. With regard to the attitudes of the employees toward corruption and the way of their formulation to these attitudes either if they are influenced by the religious heritage or the law or by the eight reasons mentioned previously in this study, it is obvious that the employees attitudes toward corruption are formulated first from a religious perspectives and second from a legal perspective. Regarding their attitudes and their agreement level toward the investment of the religious heritage in anti-corruption in the Palestinian public sector was high (75.9%), as well as their future expectations in case the religious heritage is invested in anti-corruption efforts was in a high degree (74.1%). Therefore, the authors conclude that there is a feasibility of religious heritage investment in anti-corruption efforts in the Palestinian public sector in case it is accredited and integrated in anti-corruption strategies as a supportive factor but not as a substitute of other efforts. The study recommended that decision makers should adopt new anti-corruption policies and strategies compatible with these striking results through the rules, regulations and administrative decisions, or in the internal institutional system and the cultural organization, in the publications and declarations of the public institution, in special code of conduct based on the religious heritage, in the training of the employees and designing new proposals to integrate the religious heritage in anti-corruption efforts in parallel with the permanent evaluation of these efforts after its application.

This study, The feasibility of investing in religious heritage in anti-corruption efforts, is different from the previously reviewed studies, as the previous studies were either philosophical or theoretical in nature, looking at the relationship between religion and corruption or empirical, but in a different environment and society than the society of this study. The general purpose of this research is to identify the impact of religious perceptions on corruption in the behavior of public officials in the Palestinian public sector as it is on the ground, and whether their attitudes were affected by corruption with their religious beliefs? Do they welcome the investment of religion in the fight against corruption and what are their expectations if this is done in institutional, strategic or policy context.

This study aims to address decision-making processes of Christian entrepreneurs living and working in rural areas. The authors draw on the institutional logics perspective and stewardship perspective to demonstrate how religion influences rationality and entrepreneurial decision-making processes in a rural context.

This study adopts a qualitative interpretive approach supported by ethnographic fieldwork. Qualitative and interpretative analyses are used to access deeper insights into the decision-making processes of Christian entrepreneurs in a rural environment. Data include short-term immersive events, observations and interviews as COVID-19 pandemic restrictions lifted in the region.

This study reveals that normative (religious) commitments – a sense of moral duty and action influenced by religion – and a high-religiosity context – where religion permeates diverse aspects of life – lead to behaviors that are perceived as rational and normative. In this context, the normative relationship between a market and a community logic, alongside a logic of religion, are all linked through a stewardship perspective. A broad focus on the development of community and place also safeguards business and community interests.

Since the findings are based on one rural area and one religion, future studies should address a broader range of geographical areas and religions. In this study, uncertainty arising from COVID-19 pandemic restrictions and the resumption of business exchanges also influence the decision-making processes of the entrepreneurial participants. While the findings reflect the normative dispositions and the decision-making processes that are inherent in this context, an even broader examination of rural entrepreneurship will benefit our understanding of entrepreneurial decisions in terms of rationality and place.

The findings reveal that entrepreneurs who relocate to a rural, high-religiosity context should first assess how the community affiliated through a set of beliefs – expects actors to behave. Additionally, applicability to other religions requires further consideration.

This study answers the call to examine entrepreneurship and the underpinnings of rationality that challenge mainstream debates on entrepreneurial decision-making and religion. The findings answer this call by advancing the knowledge of the decision-making process of religious entrepreneurs. In this respect, the findings present a context where rational business behaviors, influenced by a market logic, are transformed through exchanges with a community informed by a logic of religion. A conceptual model illustrates the nature of this context and associated processes.

Beginning with a historical outline and the definition of tourism as a privileged opportunity for physical and spiritual renewal, the author deals with the question of how young people put themselves in touch with religion and spirituality. After 2012, Catholic pastoral has changed: not only devotional attention to the pilgrimages but also an overview of the resources constituted by sacred places as a tool for socioeconomic and cultural development of destinations. Religious tourism means an appropriate moment to let the body relax and to nourish the spirit: from this approach, the author shows examples of ‘religious light tourism’ in Europe founded on an ecumenical approach and on sustainability. The effects are positive: for the offer, new jobs (guides, resorts, enogastronomic and folkloristic services); for the demand, a new way to preserve the beauty of creation for future generations, by offering emotional and not massive travels: Caminos, trekking and slow paths, in order to know local traditions and nature. Therefore, ‘religious light tourism’ is a champion of sustainability and responsible tourism because religious tourism is, usually, less affected by season's trends, social and economic crisis (but not in the present COVID-19!).

This study aims to examine the effect of Muslim consumers’ religiosity on their brand verdict regarding clothing brands, through the mediating role of decision-making style, brand status and brand attitude.

Structural equation modeling was used to analyze the data collected from 200 clothing buyers in Mashhad, one of Iran’s religious cities.

The results indicate that intrapersonal religiosity, compared to interpersonal religiosity, has a more significant effect on Muslim consumers’ decision-making styles, and different decision-making styles of Muslim consumers affect their brand verdict through brand status and brand attitude.

The research sample consists solely of respondents from the Islamic religion. Therefore, the impact of religiosity might differ among individuals from other religions, such as Christianity and Judaism.

This study’s findings are crucial for clothing brands, both national and international, that cater to the Muslim customers’ market. They need to consider the degree of religiosity when segmenting and targeting their market. This study shows that clothing brand marketers can best influence the brand verdict of Muslim consumers by targeting those with a brand-loyal decision-making style, focusing on their religious beliefs.

To achieve success in Iran’s Muslim market, marketers must consider their consumers’ religious beliefs and tailor their marketing plans accordingly. This study aims to investigate the impact of religiosity on consumer behavior toward brands in Iran’s Muslim market.

We discuss a recent effort of institutional resistance in the context of the 2008–2011 Apostolic Visitation of U.S. women religious motivated by Vatican concerns about perceived secularism and potential lack of fidelity among Catholic sisters. We examined the process of and women’s responses to the Visitation to shed light on the institutional work associated with productive resistance and the role of identity and emotions in transforming institutions.

At a time when the male leadership can be blamed for leading the church to a state of crisis – a time when the voices of women are needed more than ever – even the modest roles accorded to female clerics have come under attack. The specific reasons for the investigation are unclear (or, more probably, not public), but the suspicion, clearly, can be put in the crassest terms: too many American nuns have gone off the reservation.

– Lisa Miller, Female Troubles, Newsweek, May 27, 2010

At a time when the male leadership can be blamed for leading the church to a state of crisis – a time when the voices of women are needed more than ever – even the modest roles accorded to female clerics have come under attack. The specific reasons for the investigation are unclear (or, more probably, not public), but the suspicion, clearly, can be put in the crassest terms: too many American nuns have gone off the reservation.

The unique dynamics of family firms (FFs) shape the management of financial crises. Religious and secular reasons, as a defining characteristic of this type of firm, provide a reference system for key management decisions. This paper aims to explore the under-researched topic of differences in FFs' crisis management between religious and secular family decision-makers (FDMs), considering secularization in developed countries.

The paper draws on a qualitative-empirical study of 14 large FFs from the DACH region (Germany, Austria and Switzerland), through both a media analysis and semi-structured interviews with FDMs who have significant influence on key management decisions.

Despite secularization, religion continues to influence managerial decisions such as crisis management in the DACH region. The findings show that crisis management differs across religious and secular FDMs, demonstrating the substantial impact of religious and secular reasons on operational and financial measures. Thus, religious and secular reasons may partially explain the complex and ambivalent crisis management of FFs. This indicates that religion shapes FF's key management decisions in the increasingly secularized DACH region. Religious FDMs are accountable to both the firm and to God, which fosters their own personal and financial resources during crisis management.

This paper contributes to the existing literature by exploring the impact of religion and secularization within developed countries. Further, it offers deeper insights into FF's crisis management and is one of the first studies to assess the impact of religion and secularization on operational and financial measures. This research derives five propositions for further research and discusses a broad range of original implications for theory and practice.

The purpose of this paper is to develop a general framework that incorporates collaborative social tagging with a novel ontology scheme conveying multiple perspectives.

This paper proposes a framework where multiple users tag the same object (an image in this case) and an ontology is extended based on these tags while being tolerant of different points of view. Both the tagging and the ontological models are intentionally designed to suit the multi‐perspective environment. The paper develops a method based on a set of rules that determine how to associate new concepts to predefined perspectives (in addition to determining relations to topics or other concepts as typically done in previous research) and how to insert and maintain multiple perspectives.

This case study experiment, with a set of selected annotated images, indicates the soundness of the proposed ontological model.

The proposed framework characterises the underlying processes for controlled collaborative development of a multi‐perspective ontology and its application to improve image annotation, searching and browsing. The significance of this research is that it focuses on exploring the impact of creating a constantly evolving ontology based on collaborative tagging. The paper is not aware of any other work that has attempted to devise such an environment and to study its dynamics.