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Article
Publication date: 10 May 2023

Siswanto

This study aims to investigate religiosity and entrepreneurial motivation roles in the goal-specific, involving Muslim students’ entrepreneurial intention and self-efficacy…

Abstract

Purpose

This study aims to investigate religiosity and entrepreneurial motivation roles in the goal-specific, involving Muslim students’ entrepreneurial intention and self-efficacy. Besides, it examines the robustness model based on group context.

Design/methodology/approach

Partial least square structural equation modelling is employed to examine 502 data collected from Muslim students in Indonesia through an online survey. Meanwhile, partial least square multigroup analysis tests the robustness model.

Findings

Religiosity plays a powerful role in increasing goal-specificity. Meanwhile, entrepreneurial motivation and self-efficacy perform as full mediations in the pathway mechanism of religiosity's effect on entrepreneurial intention.

Research limitations/implications

The current study is conducted based on the previous recommendations and contradictions. Therefore, it clarifies and develops a study on the role of religiosity and entrepreneurial motivation in the goal-specific motivation of Muslim students.

Practical implications

To increase the goal-specificity of entrepreneurship activities, policymakers in the ministry of education and universities must implement and revitalize Muslim students' understanding of the relationship between religiosity and entrepreneurship.

Originality/value

This study defines the role of religiosity in goal-specific, especially Muslim students’ entrepreneurial intentions, by gender, faculty/department and age. Furthermore, it completes the opportunity for research agendas on the relationship between religiosity, entrepreneurial motivation, self-efficacy and entrepreneurial intention.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 20 June 2023

Mir Shahid Satar, Raouf Ahmad Rather, Sadia Cheema, Shakir Hussain Parrey, Zahed Ghaderi and Lisa Cain

The business ambiguity because of COVID-19 has brought the tourism industry under stress. Using the service-dominant-logic and elaboration-likelihood-model, this study tested the…

Abstract

Purpose

The business ambiguity because of COVID-19 has brought the tourism industry under stress. Using the service-dominant-logic and elaboration-likelihood-model, this study tested the effects of destination-based cognitive, affective and behavioral customer brand engagement (CBE) on customer brand co-creation (CBC). This research also examined the effects of involvement and CBC on customer revisit intention (CRI) during the COVID-19 pandemic. This study also tested the moderating role of customers’ age among the modeled relationships.

Design/methodology/approach

Investigating these matters, a sample of 315 tourists was recruited and adopted a mixed-method approach, including structural equation modeling (SEM) as well as fuzzy set qualitative-comparative analysis (fsQCA).

Findings

SEM results render that CBE’s dimensions exercise different impacts on CBC, which affect revisit-intention. Results ascertain customer involvement’s direct effects on CBC and revisit intention. Multi-group analysis uncovers that consumer age significantly moderates the CBC and CRI relationship, and their effect increases as consumers get older. The fsQCA results revealed more heterogenous combinations to predict CBC and revisit intention.

Research limitations/implications

This study focuses on CBE, CBC and involvement, and contributes unique insight to tourism marketing research; thus, it identifies plentiful opportunities for further research, as summarized.

Practical implications

This study offers key implications for destinations to build tourism/marketing strategies to strengthen the CBE/CBC or tourist/destination–brand relationship.

Originality/value

Though CBE/CBC and involvement are identified as important research priorities, empirically derived insights among these and related factors remain limited in the course of the COVID-19 crisis.

设计/方法/方法

本文采用结构方程模型(SEM)和模糊集定性比较分析(fsQCA)相结合的方法, 对315名游客进行了调查。

目的

由于新型冠状病毒感染症(COVID-19)产生的业务不定性给旅游业带来了压力。本研究运用服务主导逻辑和精细似然模型, 检验了基于目的地的认知、情感和行为顾客品牌参与(CBE)对顾客品牌共同创造(CBC)的影响。本研究还考察了COVID-19大流行期间参与和CBC对客户重访意愿(CRI)的影响。检验了顾客年龄在模型关系中的调节作用。

调查结果

SEM结果表明, CBE的维度对CBC有不同的影响, 而这种影响又会影响着重游意愿。结果确定了游客参与对CBC和重访意愿的直接影响。多群体分析发现, 消费者年龄显著调节CBC和CRI关系, 且随着消费者年龄的增长, 其作用增强。fsQCA结果显示需更多的异质组合来预测CBC和再访意向。

研究局限/启示

-本研究关注CBE、CBC和参与, 为旅游营销研究提供了独特的见解, 因此总结出了许多进一步研究的机会。

实践意义

本研究为目的地建立旅游/营销策略以加强CBE/CBC或游客/目的地-品牌关系提供了重要启示。

原创性/价值

尽管CBE/CBC和参与被认为重要的研究重点, 但在covid −19危机期间, 从这些因素和相关因素中得出的经验见解仍然有限。

Diseño/metodología/enfoque

Para investigar estas cuestiones, se seleccionó una muestra de 315 turistas y se utilizó un enfoque metodológico mixto que incluía el modelo de ecuaciones estructurales (SEM) y el análisis cualitativo-comparativo de conjuntos difusos (fsQCA).

Objetivo

La confusión empresarial debida a la pandemia del COVID-19 ha sometido al sector turístico a una fuerte tensión. Utilizando la lógica dominante del servicio y el modelo de elaboración de verosimilitud, este estudio examinó los efectos del compromiso cognitivo, afectivo y comportamental del cliente con la marca del destino (CBE) en la cocreación de la marca (CBC). Esta investigación también analizó los efectos de la implicación y la CBC en la intención de revisita (IRC) durante la pandemia COVID-19. Este estudio también evaluó el papel moderador de la edad de los clientes entre las relaciones establecidas.

Conclusiones

Los resultados del SEM muestran que las dimensiones de la CBE ejercen diferentes impactos sobre la CBC, que afectan a la intención de revisita. Los resultados determinan los efectos directos de la implicación del cliente sobre la CBC y la intención de revisita. El análisis multigrupo revela que la edad del consumidor modera significativamente la relación entre el CBC y el IRC, y que su efecto aumenta a medida que los consumidores envejecen. Los resultados del fsQCA revelaron combinaciones más heterogéneas para predecir el CBC y la intención de volver a visitar.

Limitaciones/implicaciones de la investigación

Este estudio se centra en la CBE, la CBC y la implicación, y aporta una visión única a la investigación del marketing turístico, por lo que identifica numerosas oportunidades para futuras investigaciones.

Implicaciones prácticas

Este estudio ofrece implicaciones clave para que los destinos construyan estrategias de turismo/marketing en el fortalecimiento de la relación CBE/CBC o turista/destino-marca.

Originalidad/valor

Aunque la CBE/CBC y la implicación se identifican como importantes prioridades de investigación, las percepciones derivadas empíricamente entre estos factores y otros relacionados siguen siendo limitadas en el transcurso de la crisis del COVID-19.

Open Access
Article
Publication date: 19 April 2024

Qingmei Tan, Muhammad Haroon Rasheed and Muhammad Shahid Rasheed

Despite its devastating nature, the COVID-19 pandemic has also catalyzed a substantial surge in the adoption and integration of technological tools within economies, exerting a…

Abstract

Purpose

Despite its devastating nature, the COVID-19 pandemic has also catalyzed a substantial surge in the adoption and integration of technological tools within economies, exerting a profound influence on the dissemination of information among participants in stock markets. Consequently, this present study delves into the ramifications of post-pandemic dynamics on stock market behavior. It also examines the relationship between investors' sentiments, underlying behavioral drivers and their collective impact on global stock markets.

Design/methodology/approach

Drawing upon data spanning from 2012 to 2023 and encompassing major world indices classified by Morgan Stanley Capital International’s (MSCI) market and regional taxonomy, this study employs a threshold regression model. This model effectively distinguishes the thresholds within these influential factors. To evaluate the statistical significance of variances across these thresholds, a Wald coefficient analysis was applied.

Findings

The empirical results highlighted the substantive role that investors' sentiments and behavioral determinants play in shaping the predictability of returns on a global scale. However, their influence on developed economies and the continents of America appears comparatively lower compared with the Asia–Pacific markets. Similarly, the regions characterized by a more pronounced influence of behavioral factors seem to reduce their reliance on these factors in the post-pandemic landscape and vice versa. Interestingly, the post COVID-19 technological advancements also appear to exert a lesser impact on developed nations.

Originality/value

This study pioneers the investigation of these contextual dissimilarities, thereby charting new avenues for subsequent research studies. These insights shed valuable light on the contextualized nexus between technology, societal dynamics, behavioral biases and their collective impact on stock markets. Furthermore, the study's revelations offer a unique vantage point for addressing market inefficiencies by pinpointing the pivotal factors driving such behavioral patterns.

Details

China Accounting and Finance Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1029-807X

Keywords

Article
Publication date: 3 May 2023

Rabia Asif and Adeel Nasir

This study aims to provide a comprehensive bibliometric investigation of the antecedents to financial stability in Islamic banking, a transition economy with a volatile stock…

Abstract

Purpose

This study aims to provide a comprehensive bibliometric investigation of the antecedents to financial stability in Islamic banking, a transition economy with a volatile stock market focusing on banks following the Shariah approach.

Design/methodology/approach

The data for this analysis was extracted from the Scopus database, which combines a comprehensively crafted abstract and citation database with augmented data and linked scholarly works across various disciplines. It quickly finds relevant research and provides access to reliable data and analytical tools. This study deploys “bibliometrix 3.0,” a biblioshiny R-package for influential structure and the VOS viewer for intellectual structure.

Findings

The investigation’s main findings revealed that 1,910 documents were published from 1987 to 2022. Published manuscripts received 39,050 citations, with an average of 10.18 citations per year. However, the instructed empirical research was experienced during 2009 and 2020, while earlier periods (1987–2008) were relatively inactive where banking was considered protective in the presence of BASEL-II capital accords regulations. While the International Journal of Bank Market has been at the top of the list to publish articles related to the area under investigation, the Journal of Banking and Finance is ranked one of the most cited articles. Malaysia has been at the top of the list of countries to research Islamic Sharia compliance principles in the banking industry, and International Islamic University Malaysia has produced enough evidence in this regard. The intellectual structure provided essential foundations for future research, and the bibliometric coupling approach was used.

Practical implications

While most of the banking research has been conducted to determine the banking business efficiency, risk and profitability, little focus is given to financial stability and that too concerning the Islamic banks. Therefore, researchers need to investigate this horizon from an Islamic banking point of view and focus on key issues that discriminate between Islamic and conventional banks in determining their stability level.

Originality/value

Briefly, to the best of the authors’ knowledge, this study would be the first to provide bibliometric information about financial stability keeping in view the sample data from banks with the Shariah approach. Furthermore, the proven analysis demonstrates a novel contribution that financially stable Islamic banks might strengthen the financial industry and overall economy.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

Book part
Publication date: 15 April 2024

Mukul, Sanjay Taneja, Ercan Özen and Neha Bansal

Introduction: Skill development is crucial in developing economies by enhancing productivity and creating employment opportunities. At the macro level, it also leads to industrial…

Abstract

Introduction: Skill development is crucial in developing economies by enhancing productivity and creating employment opportunities. At the macro level, it also leads to industrial development and economic growth.

Purpose: The research is to identify the types of skills required for increasing the probability of employability of labour. It also aims to define the challenges and opportunities in skill development to drive change.

Need of the Study: Studying opportunities and challenges for skill development in developing economies is essential for achieving sustainable economic growth, reducing poverty, increasing employment opportunities, and promoting global competitiveness.

Research Methodology: Some skills are recognised through research that has been published to determine the skill set needed to increase labour productivity. To draw lessons, some skill development initiatives by various companies are also identified and presented in case studies. Additionally, several government programs are available to assess the possibilities and prospects for skill development in the Indian market.

Practical Implications: The research will be valuable in micro and macro decision making. At the micro level, research is advantageous for a business person to initiate the skill development of its employees by using government schemes. Nations other than India can understand the policy framework for skill development.

Findings: The term ‘skilling’ has become fashionable. Due to the need for skill-based earnings data, only some studies examine the return on skill (ROS) of the labour market. Skill development plays a significant role in bringing change at the micro and macro levels. Hence it is necessary to exploit all opportunities for skill development.

Details

Contemporary Challenges in Social Science Management: Skills Gaps and Shortages in the Labour Market
Type: Book
ISBN: 978-1-83753-170-7

Keywords

Article
Publication date: 30 May 2023

Wisudanto, Tika Widiastuti, Dien Mardhiyah, Imron Mawardi, Anidah Robani and Muhammad Ubaidillah Al Mustofa

The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the…

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Abstract

Purpose

The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the switching intention to halal cosmetics in Indonesia.

Design/methodology/approach

This quantitative study uses a Partial Least Square-Structural Equation Modelling (PLS-SEM) on 214 respondents. The variables include halal certification, halal awareness, product image, perceived behavioral control, subjective norm, attitude, advertisement and switching intention.

Findings

The product image plays the most influential role in deriving the attitude toward switching intention to halal cosmetics, following perceived behavioral control, halal awareness and subjective norm, but not halal certification and advertisement. The result indicates that the image of halal cosmetics influences customers’ attitudes toward switching to using halal cosmetics. Indonesian customers know the obligation to use halal products because they are Muslim. However, the existence of halal certification does not derive the switching intention to halal cosmetics.

Research limitations/implications

This study conducts research only in Indonesia. As a recommendation, further studies might conduct a comparative test using multicultural respondents in several countries. Other studies also suggested examining factors of switching intention through different generational, especially in countries with high individualism traits.

Practical implications

This study will encourage the halal industry, especially the halal cosmetics industry, to pay more attention to the product image. Meanwhile, the government can provide incentives or rewards to promote industry participation in halal cosmetics. The findings provide a more detailed understanding of how product image can influence someone to switch to halal cosmetics.

Originality/value

Research on switching intention to halal cosmetics is still limited. This study uses halal variables, while previous studies only used religiosity. This study also introduced the product images motivating customers’ switching intention to use halal cosmetics.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 20 February 2024

Misal Ijaz, Abeera Zarrar and Farah Naz

The purpose of this study is to evaluate the synergy of corporate governance (CG) with intellectual capital (IC) and to assess the moderating effect of profitability indicator on…

Abstract

Purpose

The purpose of this study is to evaluate the synergy of corporate governance (CG) with intellectual capital (IC) and to assess the moderating effect of profitability indicator on the aforementioned synergy using agency theory, resource-based view theory and theory of financial ratios as conceptual frameworks.

Design/methodology/approach

The sample includes 72 companies with a six-year data set drawn from the KSE 100 Index companies of Pakistan. In addition, the study adopts Pulic’s model to compute the efficiency of IC. The research uses fixed-effect panel regression for analysis and two-stage least squares regression (2SLS) to address endogeneity issues in the estimation process.

Findings

The results showcased that chief executive officer duality possesses negligible impact on IC efficiency (ICE), while independent directors, audit committees and board size tend to attain a strong association with IC. Moreover, it postulates that the moderation of return on equity strengthens the path between all governance components and ICE significantly.

Originality/value

The research uses a 2SLS regression analysis to explore how CG practices take hold on the effectiveness of IC in Pakistan while taking into account the moderating impact of profitability. The findings add to the body of knowledge on the value that strong governance practices have on businesses and society.

Details

International Journal of Law and Management, vol. 66 no. 3
Type: Research Article
ISSN: 1754-243X

Keywords

Article
Publication date: 20 November 2023

Ahmad Khodamipour, Hassan Yazdifar, Mahdi Askari Shahamabad and Parvin Khajavi

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit…

Abstract

Purpose

Today, with the increasing involvement of the environment and human beings business units, paying attention to fulfilling social responsibility obligations while making a profit has become increasingly necessary for achieving sustainable development goals. Attention to profit by organizations should not be without regard to their social and environmental performance. Social responsibility accounting (SRA) is an approach that can pay more attention to the social and environmental performance of companies, but it has many barriers. Therefore, the purpose of this study is to identify barriers to SRA implementation and provide strategies to overcome these barriers.

Design/methodology/approach

In this study, the authors identify barriers to social responsibility accounting implementation and provide strategies to overcome these barriers. By literature review, 12 barriers and seven strategies were identified and approved using the opinions of six academic experts. Interpretive structural modeling (ISM) has been used to identify significant barriers and find textual relationships between them. The fuzzy technique for order performance by similarity to ideal solution (TOPSIS) method has been used to identify and rank strategies for overcoming these barriers. This study was undertaken in Iran (an emerging market). The data has been gathered from 18 experts selected using purposive sampling and included CEOs of the organization, senior accountants and active researchers well familiar with the field of social responsibility accounting.

Findings

Based on the results of this study, the cultural differences barrier was introduced as the primary and underlying barrier of the social responsibility accounting barriers model. At the next level, barriers such as “lack of public awareness of the importance of social responsibility accounting, lack of social responsibility accounting implementation regulations and organization size” are significant barriers to social responsibility accounting implementation. Removing these barriers will help remove other barriers in this direction. In addition, the results of the TOPSIS method showed that “mandatory regulations, the introduction of guidelines and social responsibility accounting standards,” “regulatory developments and government incentive schemes to implement social responsibility accounting,” as well as “increasing public awareness of the benefits of social responsibility accounting” are some of the essential social responsibility accounting implementation strategies.

Practical implications

The findings of the study have implications for both professional accounting bodies for developing the necessary standards and for policymakers for adopting policies that facilitate the implementation of social responsibility accounting to achieve sustainability.

Social implications

This paper creates a new perspective on the practical implementation of social responsibility accounting, closely related to improving environmental performance and increasing social welfare through improving sustainability.

Originality/value

Experts believe that the strategies mentioned above will be very effective and helpful in removing the barriers of the lower level of the model. To the best of the authors’ knowledge, for the first time, this study develops a model of social responsibility accounting barriers and ranks the most critical implementation strategies.

Article
Publication date: 17 April 2024

Mohamud Said Yusuf, Khadar Ahmed Dirie, Md. Mahmudul Alam and Isyaku Salisu

The purpose of this study is to investigate the link between corporate social responsibility (CSR) and the amount of trust customers have in Somali Islamic banks. Furthermore, the…

Abstract

Purpose

The purpose of this study is to investigate the link between corporate social responsibility (CSR) and the amount of trust customers have in Somali Islamic banks. Furthermore, the role of gender in CSR activities and Islamic bank clientele is evaluated.

Design/methodology/approach

Throughout February and March 2022, 410 clients of Islamic banks in Somalia were surveyed using a questionnaire. The partial least squares approach and the structural equation model are applied to examine the data.

Findings

Findings indicate that all variables of CSR activities, such as social product, social legal, social needs, social environment and social employees’ responsibility, are influential and significant predictors of trust in Islamic banks in Somalia. Gender inequalities moderate the relationship between social product, social needs, social environment, social employee and trust. Conversely, only social legal responsibility was unaffected by gender differences in Somalia regarding people’s trust in Islamic banks.

Practical implications

A sample from a developing country such as Somalia is useful for shedding light on the outcomes of consumers’ perceptions of and trust in businesses’ CSR in the developing world. Furthermore, this study contributes to knowledge regarding CSR and how it can help the Islamic banking industry. Its findings will be useful to policymakers and regulatory bodies in the banking industry in their efforts to improve CSR.

Originality/value

To the best of the authors’ knowledge, this study is the first empirical investigation of its kind about the understudied relationship among customer trust, CSR efforts and gender in Somalia context. Furthermore, it investigates how gender specifically moderates CSR in the Islamic banking sector in a developing country.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 13 December 2023

Ankur Kumar, Ambika Srivastava and Subhas C. Misra

The purpose of this study is to investigate the influence that technological, environmental and organizational factors have on the rate of Internet of Things (IoT) adoption within…

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Abstract

Purpose

The purpose of this study is to investigate the influence that technological, environmental and organizational factors have on the rate of Internet of Things (IoT) adoption within the logistics industry. In addition, the moderating effect that the risk factor has on the technological, environmental and organizational factors regarding the implementation of IoT in logistics.

Design/methodology/approach

For the purpose of testing the models and hypotheses, a survey was carried out in order to collect the responses from currently employed individuals at various companies working in the field of logistics or IoT. For the purpose of analysis, the authors made use of the partial least squares structure equation model (PLS-SEM) technique.

Findings

Findings of this study concluded that technology- and environmental-related factors significantly affect the adoption of IoT in logistics, while risk acts as a moderator for the technological-related factor only in the adoption of IoT in logistics.

Research limitations/implications

The relevance of the authors' study lies in the growing importance of IoT in logistics and the need for logistics companies to understand the factors that impact the adoption of IoT in their operations. By identifying and analyzing the factors that influence IoT adoption in logistics, the authors' study provides valuable insights that can help logistics companies make informed decisions about whether and how to adopt IoT.

Practical implications

The research will help organizations make strategies for the successful adoption of IoT and ease the lives of all the stakeholders.

Originality/value

In this research, the authors attempted to find the factors that influence the adoption of IoT in logistics management. The influence of the technological, environmental, organizational and risk-related factors on the adoption of IoT in logistics management was studied. The moderating effect of risk over these factors on the adoption of IoT in logistics was also analyzed. This is original work and has never been done earlier.

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