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1 – 10 of 158
Article
Publication date: 23 October 2023

Kaushik Samaddar, Sanjana Mondal and Aradhana Gandhi

The continuous evolution of e-commerce with young consumers’ growing interest in online shopping has transformed the retail landscape across the world. With the surge in online…

Abstract

Purpose

The continuous evolution of e-commerce with young consumers’ growing interest in online shopping has transformed the retail landscape across the world. With the surge in online sales, counterfeits of luxury goods have also found themselves from brick-and-mortar shelves to online e-commerce sites. Against this backdrop, this study aims to understand and analyse young consumers’ online counterfeit purchase behaviour (OCPB). Additionally, it also aims at identifying the determinants that influence their purchase decisions.

Design/methodology/approach

Following an extensive review of the literature, the present study pursued a quantitative approach in exploring critical demographic, psychographic, behavioural and situational factors influencing OCPB. The study was conducted in India through an online survey using a structured questionnaire.

Findings

The findings indicate that young consumers’ OCPB is significantly related to influencing factors like brand consciousness, fashion involvement, face consciousness, impulsive buying tendency, acquisition centrality and utilitarian shopping values. Furthermore, moderating effects of perceived anonymity (PA) and moral disengagement (MD) on OCPB were also observed and validated.

Research limitations/implications

The study examined the critical factors and their linkages while building upon a structural framework on OCPB, keeping India as a representative sample. The proposed framework will bring more clarity and further insights that will help scholars expand the research domain with more cross-cultural studies and aid brand e-marketers to strategize their action towards developing strong brand aesthetic values.

Originality/value

The study contributes towards the literature by introducing PA and MD vis-à-vis building a framework for studying young consumers’ OCPB.

Article
Publication date: 28 December 2023

Sameh Farhat Ammar

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving…

Abstract

Purpose

This study aims to investigate the dynamic interplay between the management control system (MCS) and organizational identity (OI) in the Deepwater Horizon incident involving British Petroleum (BP). It examines how the MCS manages challenges, particularly those addressing the embarrassment stemming from identity disparities between external portrayal (frontstage) and internal operations (backstage), with a focus on the often-underestimated influence of the media.

Design/methodology/approach

This study builds upon the frameworks developed by Ravasi and Schultz (2006) and Malmi and Brown (2008) to construct a theoretical framework that profoundly investigates the relationship between MCS and OI. The framework developed guided the research design and incorporated a qualitative approach complemented by an illustrative case study. The research data was rigorously gathered from diverse sources, including official BP documents and influential media outlets, with a particular focus on well-established American and British newspapers.

Findings

BP’s MCS plays a dual role: it exposes discrepancies in safety, leadership and values, causing embarrassment and identity damage, yet catalyses a sense-making process leading to organizational transformation and shifts in the OI. This transformation influences sense-giving and prompts changes in MCS. The study reveals an intricate interplay in identity management between frontstage audiences (e.g. influential media) and backstage actors (e.g. BP’s senior management). It highlights interdependencies both within and between MCS and OI, emphasizing their roles in interacting within identity management. The longitudinal recovery is intricately tied to mutual political interests between BP and the USA, which are significantly facilitated by the media’s role.

Research limitations/implications

This study acknowledges limitations that point future research opportunities. Interviews could provide a more dynamic understanding of MCS changes and organizational transformations. Investigating the role of leadership, particularly the new chief executive office, and the influence of political versus organizational factors in shaping identity claims is essential. Additionally, the effectiveness and historical context of interdependencies should be quantitatively assessed. Theoretical limitations in the OI and MCS frameworks suggest the need for context-specific categorisations. This research serves as a foundation for further exploration of the intricate dynamics between MCS, OI and organizational responses to crises.

Practical implications

This study offers valuable insights with practical implications for organizations facing identity challenges in the wake of significant incidents. Organizations can better navigate crises by recognizing the multifaceted role of MCS in identity damage and restoration. It underscores the importance of addressing both frontstage and backstage aspects of OI while managing identity discrepancies, thereby enhancing transparency and credibility. Additionally, understanding the intricate interdependencies within OI and MCS can guide organizations in implementing more effective identity restoration strategies. Furthermore, the study highlights the significance of media influence and the need to engage with it strategically during crisis management.

Social implications

This study’s findings have significant social implications for organizations and the broader public. By recognizing the multifaceted role of MCS in shaping identity, organizations can enhance transparency and credibility, rebuilding trust with the public. Additionally, the study highlights the critical role of media in influencing perceptions and decision-making during crises, emphasizing the importance of responsible and ethical reporting. Understanding the intricate interplay between MCS and OI can inform better crisis management strategies and improve how organizations respond to and recover from incidents, ultimately benefiting society by promoting more accountable and responsible corporate behaviour.

Originality/value

This study’s distinctness lies in its innovative exploration of MCS, which transcends traditional methodologies that focus narrowly on front or backstage aspects of OI and often adhere to predetermined MCS practices. It underscores the importance of concurrently addressing both the front- and backstage audiences in managing the embarrassment caused by identity discrepancies and restoration. The research uncovers multifaceted interdependencies within MCS and OI, and these extend beyond simplistic relationships and emphasize the complex nature of identity restoration management.

Details

Sustainability Accounting, Management and Policy Journal, vol. 15 no. 2
Type: Research Article
ISSN: 2040-8021

Keywords

Article
Publication date: 19 December 2023

Cristina Calvo-Porral, Javier Orosa-González and Nuria Viejo-Fernández

In this context, the aim of the present research is to examine what factors determine that consumers restrain from shopping used products through the Internet. So, this research…

Abstract

Purpose

In this context, the aim of the present research is to examine what factors determine that consumers restrain from shopping used products through the Internet. So, this research aims to analyze what makes consumers prevent from shopping second-hand products online.

Design/methodology/approach

For this purpose, the authors propose and empirically test a conceptual model of the barriers towards online second-hand shopping behavior. Drawing on a sample of 405 consumers data were analyzed through structural equation modeling (SEM).

Findings

The findings reveal that contamination effects and the lack of trust towards the online store, followed by the low perceived product reliability and the poor product perceived quality prevent consumers from shopping used products online. Conversely, consumer embarrassment for shopping second-hand products and the purchase uncertainty do not influence consumers' second-hand shopping behavior.

Originality/value

This study contributes to the marketing literature on second-hand shopping, being an attempt to explore the factors that prevent consumers from purchasing used products through the Internet.

Details

Marketing Intelligence & Planning, vol. 42 no. 2
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 21 November 2023

Diab M. Al-Badayneh, Anis Ben Brik and Amr Elwakad

This study aims to examine social determinants and social strains of cyberbullying victimization among expatriate populations in high-income countries such as Qatar. The authors…

Abstract

Purpose

This study aims to examine social determinants and social strains of cyberbullying victimization among expatriate populations in high-income countries such as Qatar. The authors argue that expatriate students will be exposed to stains and pressures due to several factors, such as feeling alienated, lonely, homesick, insecure and helpless. This study examines a partial assumption of general strain theory (GST), which posits that expats’ cyberbullying victimization can create negative stimuli that lead to negative feelings and, as a result, to delinquent behavior. The delinquent behavior can be seen as a coping method in encountering strains. Logistic regression analysis is applied (using SPSS v. 21) to test the hypothesis that the victimization of expats’ cyberbullying could lead to strain and delinquency.

Design/methodology/approach

A sample of 2,428 expatriate students (46% males and 54% females) was randomly selected from seven public schools in Qatar. The average number of siblings in the household was 2.7. Around 10.8% of the sample reported victimization by cyberbullying. Most came from intact families (80.6%) compared to 19.4 living in broken homes. Concerning the birth order of the student in the family, 25% of the sample were firstborn, and 20% were middle-born. Students’ mother relationships were higher than students’ father relationships (69% vs 51%, respectively). Fathers were higher in undergraduate education than mothers (60% vs 49%, respectively). Considering that 58% of women did not have a job, most fathers work in administrative positions (47% in administrative work and 39% in professional positions) as opposed to mothers’ positions (15% and 21%, respectively). The survey was distributed among expatriate students by trained researchers, teachers and social workers in public schools. The researchers explained the purpose of the study, confidentiality and potential risks and provided directions for completing the survey. Parents and their children provided signed informed consent before participation, following the institutional review boards of Qatar University’s Human Subject Research Committee and the Ministry of Social Development. The victimization of cyberbullying is measured at the dichotomy level by asking a general cyberbullying question (In the last 12 months, had you been bullied by other students using mobile messages, email, voice or video messages? Responses were 1 – yes and 0 – no). A definition of cyberbullying was included in the questionnaire. Independent measures are as follows: (1) demographic variables: gender, belief, health, number of friends and exposure to violence; (2) family variables: delinquent family, coercive parenting, family relations, family disputes, father absence and family ties; (3) school variables: school satisfaction, school violence, student fighting, teachers' violence, school truancy and going late to school; (4) imprudent behavior: smoking, alcohol, not using a seat belt, gambling, stealing less than 100 QR, chewing tobacco, stimuli, volatile drugs, sexual harassment, throwing garbage out of the car, cheating, vandalism and victimization.

Findings

Findings showed that n = 255, 10.8% of the expats’ sample N = 2,428 reported victimization of cyberbullying, of whom 46% were males and 54% were females. A total of 24% of the victims of cyberbullying were males, and 5.8% were females. About a third of the sample were cyberbullying perpetrators (n = 716, 29.5%). Victims of cyberbullying came from intact families (62.4%) compared to broken families (37.6%). A round third of the victims reported the absence of a father during their childhood (n = 78, 31.7%). Most of the victims came from a typical community compared to the delinquent community (71.2% vs 28.2%). About a third of the victims reported it was easy to talk with the father when needed (32% compared to 42.7%), who said it was easy. More than half of the victims do not use seat belts. A low percentage of them were gambling (n = 68, 27% or 2.9% of the total sample). Regarding escaping imprudent and delinquent behaviors, findings showed that a third and more than a tenth of the cyberbullying were smokers and alcoholics (n = 69, 27.4% and n = 42, 16.7% respectively). Moreover, among the most serious, widely spread student problems, around a quarter of the victims reported using chewing tobacco (Sweeka is the local name) (n = 54, 21.4%). Finally, drug use among victims was more than a tenth of them (n = 41, 16.3%). About a quarter of the victims reported stealing less than 100 QR (n = 67, 26.8% or 2.9% of the total sample). Concerning the crimes committed by victims, findings showed that more than forth of them committed assault (n = 71, 28.3%), student fights (n = 202, 80.8%), school violence (n = 117, 46.6%) and half of the victims (50.2%) were also victims of face-to-face bullying. Little below half of the sample was exposed to violence (n = 120, 48.6%) and was the victim of violence in the past 12 months (n = 100, 40.8%). A significant gender differences was found in the victimization of cyberbullying (1 = yes, 0 = no) (a = 000). Moreover, significant mean differences were found between expatriates student victimization of cyberbullying at (a = 000) in all strain variables. Using binary regression analysis to examine the equality of probability of being a victim of cyberbullying as accounted for by the independent variables, the model’s predictability was 89.4%. The Hosmer and Lemeshow test and omnibus tests support the model’s fit (a = 000). Nagelkerke R2 shows that the stain variables accounted for 24% of the variance in the expat's student victimization of cyberbullying.

Research limitations/implications

Conceptualization and determination of what constitutes cyberbullying from the criminal law perspective are needed. Cyberbullying is defined as a form of violence and crime involving new technologies (Sun et al., 2016, p. 62). Policymakers should provide accessible and equitable access to the criminal justice system, the integration of expatriates and the provision of support services to avoid delinquency.

Practical implications

A social cohesion, inclusion and well-being policy is needed for expatriate students and their families in Qatar. In particular, cultural diversity policy and programs, a source of strength and enrichment should be promoted in educational settings. Social inclusion and cultural diversity programs could ease the alienation and marginalization that expatriate students may encounter in their host societies to prevent stains and negative emotions that lead to delinquency and criminal behaviors. Access to support services without discrimination to avoid health and psychological strains and risk factors. This includes but is not limited to avoidance of stigmatization, embarrassment, sense of helplessness, humiliation and other negative feelings toward expatriates. Awareness and promotion of cultural diversity values are needed to enhance cultural acceptance to reduce victimization among the expatriate population. Criminal law and security implications conceptualization and determination of what constitutes cyberbullying from the criminal law perspective are needed. Cyberbullying is a form of violence and crime involving new technologies (Sun et al., 2016). Policymakers should provide accessible and equitable access to the criminal justice system, integrating expatriates and providing support services to avoid delinquency. There is a pressing need for further research within the realm of crime and law to establish the precise legal boundaries surrounding cyberbullying and to delineate the potential scope for legislative measures aimed at safeguarding against victimization in Qatar. Although the state of Qatar has taken steps to address cyberbullying by incorporating it into relevant legal frameworks, there remains a gap in terms of specifically targeting cyberbullying involving children and adolescents. Despite the introduction of the new Cybercrime Prevention Law, the issue of cyberbullying among these vulnerable groups is not adequately addressed.

Social implications

Social implication includes but is not limited to avoidance of stigmatization, embarrassment, sense of helplessness, humiliation and other negative feelings towards expatriate. Awareness and promotion of cultural diversity values is needed to enhance cultural acceptance to reduce victimization among expatriate population.

Originality/value

The present study examines some strain theory assumptions and the victimization of the cyberbullying expatriate population. This study tests a partial assumption of GST, which states that the expatriate population’s exposure to the victimization of cyberbullying can lead to negative stimuli that, in return, create negative feelings and, as a result, imprudent and delinquent behavior. The cyberbullying behavior can be seen as an escaping and coping method in encountering strains. This study underscores the presence of cyberbullying within high schools among expatriate students, exerting significant effects on their personal, social and emotional behaviors. The novel insights gleaned from this investigation contribute substantively to the comprehension of both the pervasiveness and repercussions of cyberbullying on the well-being of expatriate students. This contribution is particularly vital, given the dearth of research in the field, largely attributable to the growing dependence of students on the internet for various cyber activities. This study examines a partial assumption of GST (in non-Western country). Moreover, it uses an advanced statistical analysis and large sample.

Details

Journal of Criminological Research, Policy and Practice, vol. 10 no. 1
Type: Research Article
ISSN: 2056-3841

Keywords

Open Access
Article
Publication date: 6 February 2024

Imad-Addin Almasri, Nafiza Martini, Sedra Al Kadamani, Ensaf Abdullah Maasarani and Munir Abas

Sexual harassment is a pervasive and damaging issue that affects the physical and mental health and well-being of employees in the workplace. It is a serious public health concern…

Abstract

Purpose

Sexual harassment is a pervasive and damaging issue that affects the physical and mental health and well-being of employees in the workplace. It is a serious public health concern that requires urgent attention and action and very dangerous problem in management. Our studies have shown that women are more likely to be the victims of sexual harassment and are more dissatisfied with the situation, organizations have a moral and legal obligation to take proactive measures to prevent and address sexual harassment, including implementing effective policies, providing employee training and fostering a culture of respect and accountability. By doing so, we can create safer, healthier and more productive work environments for all the employees.

Design/methodology/approach

This study consisted of 344 individuals from the Syrian community who completed a questionnaire, that contained statements about harassment to gauge each gender’s perception and sensitivity toward it. The questionnaire was carefully designed to include 30 questions, including daily situations in the work environment that may occur and how they are classified by males and females. Is it harassment or not, and about the HR department have personal safety and security standards such as the code of conduct and the rules regulating these behaviors or not and our research project was a collaboration between the two nongovernmental organizations (NGOs): Stemosis and Institute of Human Resources Management (IHRM).

Findings

Our research reveals a distinction between the thinking patterns and coping mechanisms of females and males when it comes to dealing with this phenomenon. We presented various scenarios to our respondents, depicting situations that an individual might face in their everyday life and asked them questions related to the definition of harassment, its root causes and strategies for addressing it. Research has shown that women are at a higher risk of experiencing feelings of fear and dissatisfaction when subjected to sexual harassment. This unfortunate reality highlights the need for greater awareness and action to combat such reprehensible behaviors. Save Women!

Research limitations/implications

The study faced several limitations in collecting data due to the sensitive and shameful nature of the topic for both men and women in the Syrian Arab Republic. This caused embarrassment for some participants, leading to their unwillingness to participate in the research. Additionally, the study encountered difficulties in dealing with companies, as they did not accept exposure to such situations and failed to show any codes of conduct under the name of their company, and the participants did not consider certain factors as reasons for harassment. Specifically, 71.2% of participants did not consider inappropriate outfits as a reason for harassment. However, there was a significant difference between the opinions of men and women on this matter (p-value < 0.05). Additionally, political, social and psychological reactions were not considered a reason for harassment by 64.8% of participants.

Practical implications

In our study, there was a situation that one of the respondents (male) was exposed to by the HR manager (female) who was pretending to be a professional, after he confronted her, she threatened him with expulsion from work and despite his annoyance, he ignored her because it was pointless to talk with her and during the study, (44.7%) of the participants had experienced sexual harassment.

Social implications

Victims of sexual harassment experience a similar condition to post-traumatic stress disorder, which can lead to many mental and psychological issues. The overall organizational environment plays a critical role in the well-being of employees. It is widely accepted that victims of violence suffer from a lack of well-being. Employee well-being is based on feelings of happiness and satisfaction that come from a sense of security. According to the Maslow’s theory of needs, security is fundamental to people and a toxic workplace environment can destroy an individual’s sense of security, negatively impacting their well-being In Syria.

Originality/value

In Syria, society is considered closed about sexual issues and considers it a sensitive issue despite its presence and spread in work environments, as the results showed, and this is one of the challenges we face. Therefore, our study is the first in Syria and the largest that sheds light on this phenomenon clearly, strongly, deeply and directly.

Details

Journal of Humanities and Applied Social Sciences, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2632-279X

Keywords

Article
Publication date: 26 September 2023

Matthew Charles Thorne, Nick de Viggiani and Emma Plugge

Globally millions of children have a parent who is imprisoned. Research suggests that this has an adverse impact on the child and imprisonment of a parent is considered to be an…

Abstract

Purpose

Globally millions of children have a parent who is imprisoned. Research suggests that this has an adverse impact on the child and imprisonment of a parent is considered to be an adverse childhood experience (ACE). Parental incarceration will not only affect the child but the entire household and may result in further ACEs such as household dysfunction and parental separation making this group of children particularly vulnerable. This scoping review aims to adopt an international perspective to comprehensively examine the extent range and nature of literature both published and grey relating to parental incarceration and the potential impact on children’s emotional and mental health.

Design/methodology/approach

In this scoping review, the five stages identified by Arksey and O’Malley (2005) were used including identifying the research question, identifying relevant studies, study selection, charting data, collating, summarising and reporting results. In addition, the included studies were appraised for quality using methodology-specific tools. A critical narrative synthesis was adopted to present findings and discussion.

Findings

Nine studies met the inclusion criteria. Of the included studies, eight were retrieved from peer-reviewed journals and one from grey literature searching. Five categories with subcategories were identified affecting children’s mental health: 1) Relationships: parent and incarcerated child relationship; facilitators and barriers to maintaining contact; 2) Family structure; maternal or paternal incarceration; living arrangements during parental incarceration; 3) Children’s emotions: emotional recognition and regulation; resilience; 4) Prison stigma: social stigma; shame and secrecy; 5) Structural disadvantages: poverty; race/ethnicity.

Originality/value

This scoping review has highlighted how the imprisonment of a parent negatively affects their children’s emotional and mental health. Factors negatively impacting children’s emotional and mental health are interrelated and complex. Further research is required, including differences between paternal and maternal incarceration; impact of gender and age of child; poverty as an ACE and prison exacerbating this; and effects of ethnicity and race. An important policy direction is in developing an effective way of capturing the parental status of a prisoner to ensure that the child and family receive needed support.

Details

International Journal of Prisoner Health, vol. 19 no. 4
Type: Research Article
ISSN: 1744-9200

Keywords

Article
Publication date: 9 November 2022

Katelyn A. Golladay and Jamie A. Snyder

This study expands the empirical understanding of financial fraud victims and the consequences that emerge as a result of financial fraud victimization. In addition, this study…

Abstract

Purpose

This study expands the empirical understanding of financial fraud victims and the consequences that emerge as a result of financial fraud victimization. In addition, this study aims to assess the impact of the unique role victims play in financial fraud and the impact self-identifying as a victim has on the negative consequences they experience.

Design/methodology/approach

Data from the Supplemental Fraud Survey to the National Crime Victimization Survey are used to assess the negative consequences of financial fraud victimization.

Findings

Results suggest that victims of financial fraud experience increased distress and financial complications following their victimization experience. In addition, self-reported victim status is found to significantly increase a respondent’s likelihood of reporting emotional distress and financial complications. Implications for research, theory and policy are discussed.

Originality/value

While empirical studies on the consequences of identity theft victimization have been increasing in recent years, financial fraud victimization remains understudied. Given the victim involvement in financial fraud, the consideration of financial fraud independent of identity theft fraud is vital.

Details

Journal of Financial Crime, vol. 30 no. 6
Type: Research Article
ISSN: 1359-0790

Keywords

Article
Publication date: 15 March 2023

Dirk De Clercq and Renato Pereira

The purpose of this study is to unpack the relationship between employees’ perceptions of organizational politics and their counterproductive work behaviour, by postulating a…

Abstract

Purpose

The purpose of this study is to unpack the relationship between employees’ perceptions of organizational politics and their counterproductive work behaviour, by postulating a mediating role of organizational disidentification and a moderating role of perceived external crisis threats to work.

Design/methodology/approach

The empirical assessment of the hypotheses relies on survey data collected among employees who work in a large banking organization.

Findings

Perceptions that organizational decision-making is marked by self-serving behaviour increase the probability that employees seek to cause harm to their employer, because they feel embarrassed by their organizational membership. This mediating role of organizational disidentification is especially prominent when they ruminate about the negative impact of external crises on their work.

Practical implications

This study details an important danger for employees who feel upset with dysfunctional politics: They psychologically distance themselves from their employer, which then prompts them to formulate counterproductive responses that likely make it more difficult to take on the problem in a credible manner. This detrimental dynamic is particularly risky if an external crisis negatively interferes with their work functioning.

Originality/value

This study adds to prior research by detailing an unexplored but relevant mechanism (organizational disidentification) and moderator (external crisis threats) by which perceived organizational politics translates into enhanced counterproductive work behaviour.

Details

International Journal of Organizational Analysis, vol. 32 no. 1
Type: Research Article
ISSN: 1934-8835

Keywords

Book part
Publication date: 30 April 2024

John C. Pruit, Carol Rambo and Amanda G. Pruit

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings…

Abstract

This performance autoethnography may or may not be interpreted as a continuation of a conversation regarding the experiences of those with devalued statuses in academic settings. The authors rely on “strange accounting” to consider their experiences in the academy from various standpoints: before and after promotion, before and after leaving academia. While reflecting on our past experiences, we introduce the concept of “everyday precariousness” as a way of explaining the normalization of instability, insecurity, and negative affect that is part of everyday life for those with devalued statuses in academic settings and beyond. Everyday precariousness is an embodied experience for those in vulnerable positions. Normalized exposure to risks, such as discrimination, harassment, bullying, or structural instability, produces an undercurrent of threat that permeates academic culture. Our stories of everyday precariousness span race, ethnicity, class, academic roles, and gender boundaries (among many others). Analyzing these experiences furthers previous work on the uses of strange accounting as well as the dynamics of status silencing. In the final analysis, unresisted and unabated, everyday precariousness and status silencing can lead to institutional failure and resonance disasters.

Details

Symbolic Interaction and Inequality
Type: Book
ISBN: 978-1-83797-689-8

Keywords

Article
Publication date: 30 October 2023

Yusuf Karbhari, Abdelhafid Benamraoui and Ahmad Fahmi Sheikh Hassan

The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies…

Abstract

Purpose

The study applies Erving Goffman's (1974) “frame analysis” principles to examine how Sharia governance is practiced in Islamic banks and explores the interaction and strategies adopted by bank managers to influence the decisions of Sharia scholars. The study also aims to identify inherent flaws in the Sharia compliance review system.

Design/methodology/approach

The study employs the principles of Goffman as a lens to critically analyse a rich dataset obtained through interviews undertaken with 46 key players operating in the governance framework of the Malaysian Islamic banking industry due to its progressive Islamic governance framework.

Findings

The study demonstrates that managers of Islamic banks may engage in “passing” and “covering” strategies while interacting within the governance structure. Concurrently, Sharia boards (SBs) implement “protective practices” during their interactions, adding complexity to their responsibilities within the banks. Consequently, SBs cannot merely be viewed as instruments for legitimising banking operations. This raises questions about the “impression management,” “concealment” and “competence” strategies employed by managers and SB members, as suggested by Goffman's framework. These findings indicate that there is room for further enhancement in the governance practices of Islamic banks.

Research limitations/implications

Future research could explore aspects related to the governance of Islamic banks, such as investigating the independence and effectiveness of internal Sharia officers. Examining the strategies employed during their interactions with external Sharia boards and other stakeholders could provide further valuable insights.

Practical implications

By highlighting shortcomings in the governance and compliance review process, the findings could serve as a valuable resource for policymakers. The insights derived could inform the development of regulations aimed at reducing opportunistic behaviour and promoting accountability in the Islamic banking sector.

Originality/value

This study uniquely employs Goffman's concepts of “frontstage” and “backstage” strategies to offer insights into the interactions between Islamic bank managers and SBs and the impact of these interactions on Sharia compliance. The study contributes to the understanding of the dynamics between key players in the governance of Islamic banks and the factors influencing their adherence to Sharia principles.

Details

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

Keywords

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