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The purpose of this paper is to investigate whether religion or national culture can explain previously observed cross-country variation in trade credit.

Using the firm-level SME data from 35 European countries, religion and cultural factors of Hofstede and Schwartz, the authors provide new evidence on the determinants of the cross-country variation in trade credit.

The results indicate that religion and national culture are associated with trade credit. The authors find that the levels of trade credit are higher in Catholic countries than in Protestant ones and that peoples’ religiousness has an impact on trade credit only in Catholic countries. The authors also find that Hofstede’s cultural dimensions, such as power distance and uncertainty avoidance, are positively associated with trade credit.

Overall, authors’ findings indicate that religion and national culture are important determinants of trade credit management, and that the association between commonly used cultural values and trade credit depends on the religious, legal, and financial environment.

To the best of authors’ knowledge, this is the first study to research the relationship between national culture and trade credit.

Over the years, shrines have been ignored as a destination by islamic marketing scholars. However, shrines can be classified as Islamic spiritual destinations which are visited by people to serve various purposes. Moreover, in the country context of Pakistan with its beautiful cultural traditions and the religiousness among people, the visit to a shrine as a destination experience is scantly examined. This study fills this void and aims at exploring Muslim tourists' spiritual experiences of visiting shrines as Islamic spiritual destinations.

An interpretive qualitative inquiry is used based on phenomenology as the leading methodology for this exploration. Following a purposive sampling technique, researchers interviewed 10 informants who regularly visit shrines. The collected data are analyzed based on thematic analysis.

The results of a thematic analysis reveal six themes that emerged from tourists' experiences of Islamic spiritual destinations. These include: religious and spiritual values, spiritual belief system, commercial experience, hospitality and support experience, socialization experience and obstruction experience.

The findings of this study can be used by policymakers managing Islamic tourist destinations. It will help them to improve tourist experiences.

The findings contribute to both theory and practice of destination marketing by exploring the factors influencing tourists' perceptions about their experience of Islamic spiritual destinations.

This research aims to explore the significance of cooperative efforts in promoting financial participation to enhance the socio-economic empowerment of the rural Muslims.

The primary study with a structured questionnaire has been conducted taking a sample of 398 rural Muslim respondents from various rural regions of south India through proportionate stratified sampling techniques. Regression analysis, paired sample t-test and structural equation modelling (SEM) through statistical package for social sciences (SPSS) 26 & SPSS analysis of moment structures (AMOS) 23 software have been implemented to test the relationship.

The research outcome demonstrated a remarkable difference in the rural Muslim’s socio-economic conditions before and after availing the loans from cooperatives. Consequently, an extension of cooperative efforts widens the scope of financial participation which again has positively enhanced rural Muslim’s socio-economic empowerment.

This study will help various policymakers, academicians and communities to take necessary action for the upliftment of a particular community. The research further adds on to the existing research on the need and importance of cooperative efforts as an alternative finance for marginalised community in developing and emerging countries.

The result of this study is only confined to south India, posing a limitation for the study. Apart from the geographical restriction, the study solemnly covers the rural Muslim community extracting other sections of the society. Hence, for more generalisable pictures of the current results, further research is recommended from other stakeholders’ perspectives.

Kidney transplantation (KT) is the treatment of choice for end-stage chronic kidney disease (CKD) and is well known to improve the clinical outcome of patients. However, the impact of KT on comorbid psychological symptoms, particularly depression and anxiety, is less clear, and recipients of living-donor (LD) organs may have a different psychological outcome from recipients of dead-donor (DD) organs.

In total, 152 patients were included and analyzed using a cross-sectional design. Of these patients, 25 were pre-KT, 13 were post-KT with a LD transplant and 114 were post-KT with a DD transplant. The patients were tested for a variety of psychometric outcomes using the Hospital Anxiety and Depression Scale, the 12-Item Short Form Health Survey (assessing physical and mental health-related quality of life), the Resilience Scale, the Coping Self-Questionnaire and the Social Support Questionnaire.

The mean age of the patients was 51.25 years and 40 per cent of the patients were female. As expected, the post-KT patients had significantly better scores on the physical component of the Short Form Health Survey than the pre-KT patients, and there were no significant differences between the two post-KT groups. There were no significant differences among the groups in any of the other psychometric outcome parameters tested, including anxiety, depression and the mental component of health-related quality of life.

KT and the origin of the donor organ do not appear to have a significant impact on the psychological well-being of transplant patients with CKD. Although the diagnosis and early treatment of psychological symptoms, such as depression and anxiety, remain important for these patients, decisions regarding KT, including the mode of transplantation, should not be fundamentally influenced by concerns about psychological impairments at the population level.

CKD is a serious condition involving profound impairment of the physical and psychological well-being of patients. KT is considered the treatment of choice for most of these patients. KT has notable advantages over dialysis with regard to the long-term physical functioning of the renal and cardiovascular system and increases the life expectancy of patients. However, the data on the improvement of psychological impairments after KT are less conclusive.

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

The purpose of this conceptual paper is to trigger a transcendental concern toward building the spiritual capital (SC) particularly focused on the highly relevant domain of work. In doing so, this conceptual framework focuses on potential antecedents and outcomes of the SC.

Such an endeavor is premised on the Christian's teaching that advocates the need for gathering spiritual treasures (i.e. capital). Secondly, the foray into Spiritism Doctrine (SD) literature is due to the fact that this doctrine considers the spiritual construct as the cornerstone of its principles and tenets. Thirdly, it also examines the related perceptions and approaches from the fields of positive psychology, positive organizational scholarship, workplace spirituality and psychology of religion.

The model invites the individual to capitalize on salient virtues and remarkable human qualities so as to build a SC, namely: humility, compassion, forgiveness, empathy, positive emotions, connections/relationships and sense of cooperation. Finally, it is envisaged that the attempt to create a SC may lead the individual to a feeling of well-being and more resilience at work.

At last, the implications to develop a SC in the context of work are sizeable. After all, it implies to add more concerns to one's career much beyond those strictly functional or professional ones. Rather, it means to regard the work domain through unusual lens.

By bringing the conceptual framework of SC to the forefront of management, spirituality and religion studies through an interdisciplinary approach showed that it is not an elusive or mythical topic. On the contrary, this analysis revealed that this is a serious and surprisingly neglected issue that deserves further attention in light of the benefits that it can potentially yield.

This paper aims to analyze and evaluate the arguments provided in Gema Dari Menara that aim to justify Islamic prohibitions. The first part of this paper will attempt to indicate that the arguments concerning Islam’s prohibition of certain activities are surprisingly secular in their justification, in the sense that their reasoning rests on mundane empirical considerations rather than lofty theological exhortations. For instance, pre-marital sex must be prohibited because it would “ruin one’s personality and community”, Bruneians should not gamble because people who do so “forget their own responsibilities”, and alcohol should not be consumed because it can “ruin a sound mind and one’s personality”. These justifications do not appeal to the divine but instead refer to phenomena that can be observed, measured, and quantified. The second part of this paper will consider the implications of trying to justify absolute religious prohibitions through secular considerations. It will be argued that in doing so the film opens itself to empirical queries that must be addressed for the film to have its desired effect. This paper ultimately draws attention to some of the challenges facing religious apologetics as the social sciences gain prominence.

There is substantial research on the experiences, needs and well-being of unaccompanied refugee adolescents, but less is known about existential aspects of their lives. The purpose of the current study is to explore existential meaning-making among unaccompanied refugee children.

The informants in this study are young unaccompanied refugees (n = 30) living in Norway, and young Norwegians (n = 46). The authors undertook a secondary analysis of in-depth qualitative refugee interview data and a quantitative analysis of questionnaire data from Norwegian informants.

Both the refugee youths and the Norwegian youths expressed that social relationships and connections to others were most important for meaning. Moreover, both groups emphasized the importance of relatedness and generativity, i. e. commitment to worldly affairs beyond one’s immediate needs. The main differences between the two groups were related to the significance attached to religion and to loneliness.

The comparison between the two groups is only possible to some degree. Secondary analyses have some limitations, as well as strengths.

The findings may be useful for supporting young refugees, as they provide insights into less-studied aspects of their lives.

The originality of this study lies in the focus on and broad interpretation of meaning, of secondary data analyses, and of comparisons between youths that are refugees versus non-refugees.

The Italian government addressed the first wave of its COVID-19 outbreak with a series of social restrictions and calculative practices, all branded with the slogan #istayathome. The hashtag quickly went viral, becoming both a mandate and a mantra and, as the crisis played out, we witnessed the rise of the Italian social movement #istayathome. This study examines how the government's calculative practices led to #istayathome and the constituents that shaped this social movement.

The authors embrace social movement theory and the collective identity perspective to examine #istayathome as a collective action and social movement. Using passive netnography, text mining and interpretative text analysis enhanced by machine learning, the authors analysed just over 350,000 tweets made during the period March to May 2020, each brandishing the hashtag #istayathome.

The #istayathome movement gained traction as a response to the Italian government's call for collective action. Thus, people became an active part of mobilising collective responsibility, enhancing the government's plans. A collective identity on the part of the Italian people sustained the mass mobilisation, driven by cohesion, solidarity and a deep cultural trauma from COVID-19's dramatic effects. Popular culture and Italy's long traditions also helped to form the collective identity of #istayathome. This study found that calculative practices acted as a persuasive technology in forming this collective identity and mobilising people's collective action. Numbers stimulated the cognitive, moral and emotional connections of the social ties shaping collective identity and responsibility. Thus, through collective identity, calculative practices indirectly influenced mass social behaviors and the social movement.

This study offers a novel theoretical perspective and empirical knowledge to explain how government power affects people's culture and everyday life. It unveils the sociological drivers that mobilise collective behaviors and enriches the accounting literature on the effects of calculative practices in managing emergencies. The study contributes to theory by providing an understanding of how calculative practices can influence collective behaviors and can be used to construct informal networks that go beyond the government's traditional formalities.

This study aims to develop a valid and reliable Islamic financial literacy (IFL) scale that can capture all the segments of the Islamic financial sectors and which could be considered applicable for all jurisdictions across the globe.

To build the measure, this study followed a scale development process by collecting 698 a priori items from 81 respondents. Later, it generated an item pool through the analysis of the items with experts and gave the last form (40 items) to 287 respondents in Turkey with another IFL scale that is frequently used in the literature and a scale assessing religiosity. With explanatory factor analysis, the scale demonstrates a four-factor construct with 20 items. This construct provides good fit indexes and reliability scores.

Results of the correlation analysis and comparison of the fit indexes of alternative structures provided supportive evidence for discriminant and convergent validity of the scale and its sub-dimensions. As a result, an applicable scale is developed for countries where Islamic financial institutions are operating and where they are not.

One of the strengths of this study is that it represents a comprehensive scale development for the entire Islamic financial system, including banking, takāful (Islamic insurance) and fund management. In addition, the attempt to design an IFL scale applicable to any economy or individual is a pioneering attempt in the literature.