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Article

Mastura Ab. Wahab and Tajul Ariffin Masron

Throughout the extant studies on Islamic work values, many variations in the concept of Islamic work values were found. This has created some confusions and…

Abstract

Purpose

Throughout the extant studies on Islamic work values, many variations in the concept of Islamic work values were found. This has created some confusions and misunderstandings on what is the core of Islamic work values that is highly emphasized by Islam. The unanimity of Islamic work values is fundamental to Islamic organizations, and businesses in particular, as it indicates ethical, effectiveness and religious reputations of the organizations. This paper aims to identify the core Islamic work values based on Islamic legal texts (the Qur‘an and the Hadith as the two main Islamic sources), the writings of Islamic scholars and then to have experts verify whether or not the identified work values are core Islamic work values.

Design/methodology/approach

The paper used a qualitative approach where Islamic legal texts (the Qur’an and the Hadith) as well as the writing of Islamic scholars were used as a main reference to identify the core Islamic work values. These identified core Islamic work values were later verified by the muftīs. The verification assessment involved six muftīs from Malaysia.

Findings

The final result revealed that 14 core Islamic work values have been verified by the muftīs. These 14 considered core Islamic work values are essential work values of Islam which are important to achieve effective work performance.

Research limitations/implications

The findings presented are useful for managers and employees in Islamic organizations to decide on what Islamic work values that should be given more precedence and to be practised in their organizations.

Originality/value

This is a novel study that combines two approaches, the Islamic legal texts and muftīs verification regarding the work values obtained that can be accepted as the core Islamic work values. Therefore, these findings can be a guide for many future studies in the area of Islamic work values.

Details

Journal of Islamic Accounting and Business Research, vol. 11 no. 1
Type: Research Article
ISSN: 1759-0817

Keywords

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Article

Ahmed Raja Ahmed Haj Ali, Kamaruzaman Bin Noordin and Meguellati Achour

The exchange approach in management has viewed employee and employer relationship as a mutual relation, and this notion offers a causal explanation for the exchanges that…

Abstract

Purpose

The exchange approach in management has viewed employee and employer relationship as a mutual relation, and this notion offers a causal explanation for the exchanges that occur between employee and employer. The purpose of the paper is to use the notion of “mutual relations” in the employment context to reflect on similar conceptions from the Islamic perspective and to throw light on Muslim obligations in employee–employer mutual relations seeking for benefits and preventing harm.

Design/methodology/approach

This paper draws on observations of other scholars in exchange theories based on reciprocity norm, well-being (maslaha), Islamic spiritual bases (taqwa, seeking for halal), work ethics in Islam and other Islamic teachings play toward understanding the nature of employee–employer mutual relationship from Islamic perspective. Two main social exchange theories (SET) are discussed to give a comprehensive view to the paper’s issue along with the literature reviewed from early Muslim scholars’ works, sayings of Prophet Muhammad PBUM and Holy Qur’an.

Findings

The literature indicates that it is possible to identify common ethical and contractual obligations in the employer’s and employee’s mutual relations from Islamic ideology. Given the paucity of research on employment relations in Islam, the paper offers an original perspective on this topic.

Originality/value

The paper concludes that a Muslim work obligation has to be based on the understanding of the scope and nature of the contract between employee and employer. Allah (The All-Knowing) knows that even if all obligations in employee and employer mutual relations are clear, human error might occur.

Details

International Journal of Ethics and Systems, vol. 34 no. 3
Type: Research Article
ISSN: 0828-8666

Keywords

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Article

Hafas Furqani

The paper aims to produce new key terminologies for the microfoundations of Islamic economics. The paper attempts to investigate the microfoundations of Islamic economics…

Abstract

Purpose

The paper aims to produce new key terminologies for the microfoundations of Islamic economics. The paper attempts to investigate the microfoundations of Islamic economics by exploring new perspective in the key concepts and key terminologies that would explain the behavior of individual and society in an Islamic ethical framework.

Design/methodology/approach

The paper is a conceptual paper that attempts to explore the microfoundations of Islamic economics from the primary sources of Qur’anic texts. Literature on the topics, from an Islamic and mainstream economics perspective, are reviewed critically in a comparative perspective.

Findings

The key concepts of self-interest, utility maximization and rationality are critically evaluated in an Islamic perspective and new key concepts of huquq, maslahah maximization and taqwa are proposed as alternatives. Those new key terminologies will broaden the horizon in understanding of economic realities of man and society and their relationship and well-being.

Research limitations/implications

The paper is based on conceptual explorations of literature in the microfoundations of economics in the mainstream economics and Islamic economics. This is a conceptual paper, so it did not use any empirical analysis.

Practical implications

The findings of this paper will give insights of the microfoundations of Islamic economics as a discipline. Those unique key terminologies derived from the textual source of Islam (nusus) and intellectual tradition (turath) are important in the attempt to develop a solid body of knowledge.

Originality/value

The paper proposes new key concepts and terminologies to be the microfoundations of Islamic economics as a discipline. It is a new approach in understanding behavior of individual and society in Islamic perspective which are different from the other approach, which modifies the conventional terminologies by adding “Islamic” prefix, such as “Islamic” utility or “Islamic” rationality.

Details

Humanomics, vol. 31 no. 1
Type: Research Article
ISSN: 0828-8666

Keywords

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Article

Hairul Suhaimi Nahar

This paper aims to examine two specific research issues among future members of the Malaysian accountancy profession. First, it explores the extent of committed academic…

Abstract

Purpose

This paper aims to examine two specific research issues among future members of the Malaysian accountancy profession. First, it explores the extent of committed academic dishonesty (AD) among accounting students in two institutions of higher learning in which Islamic orientation and emphasis are observably different. Second, it investigates whether pious accounting students are dishonesty-resistant, premising the investigation on the maintained assumption based on the Islamic religious scriptures that piety should be placed at the forefront of the crusade against academic malaise particularly AD.

Design/methodology/approach

Using a questionnaire survey to measure both AD and piety, the usable responses were analyzed using mean score and independent sample t-tests.

Findings

The results indicate that AD practices are within the safe and non-disturbing limit. The results on piety which form the crux of the research suggest that findings are sensitive to different piety measurement, indicating the need for a refine piety proxy in future Islamic piety research.

Originality/value

Notwithstanding the small sample based on only two universities, the results provide a critical basis for reality check and policy input on issues relating to AD and piety for all stakeholders, particularly in designing the relevant and necessary trainings and relevant policy formulation in addressing integrity issues in accounting education.

Details

Journal of Islamic Accounting and Business Research, vol. 10 no. 3
Type: Research Article
ISSN: 1759-0817

Keywords

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Article

UmmeSalma Mujtaba Husein

This paper aims to explore the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic…

Abstract

Purpose

This paper aims to explore the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic philosophy, reflecting upon the Islamic doctrines that are indicative towards and offer a variety of implications for communication and accounting.

Design/methodology/approach

Drawing from the Islamic sources – Quran and other key texts – and other relevant preceding literature, the paper deliberates key Islam principles of significance and outline what they suggest for communication in accounting.

Findings

Islam has a profoundly embedded concern of the communicative aspect from a holistic viewpoint that is clear within its accounting implications as well. This paper illustrates the social aspects of Islamic accounting through its stance on communication, thereby opening up the more enabling potentials of Islamic accounting informed by wider and more facilitating dimensions of Islam’s teachings: Islam’s holistic approach to life; its attentiveness on society and its various groups; and its emphasis on behavioural conduct and emotional aspects. Consideration on these principles throws into questions the Western ways, develops and hones the existing stand of hegemonic positions and submits new ways forward.

Research limitations/implications

Aspiring organisations and larger entities such as nations who encourage the development of Islamic economy can benefit from the added accountability of entities to encompass the social and ethical responsibilities.

Practical/implications

The paper highlights Islamic doctrines as a basis of just and responsible accounting communication via incorporating the macro-societal elements and the behavioural communicative aspects.

Originality/value

The Islamic communication principles open up the inclusion of the missing behavioural aspect from accounting communication. This paper provides the necessary theoretical framework on how to include the humane side within accounting communication.

Details

Journal of Islamic Accounting and Business Research, vol. 9 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

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Article

Khairul Hidayatullah Basir and Siti Fatimahwati Pehin Dato Musa

This paper aims to provide an understanding of agripreneurs motivation from the Islamic perspective. The objective of this paper is to explore the proposition that…

Abstract

Purpose

This paper aims to provide an understanding of agripreneurs motivation from the Islamic perspective. The objective of this paper is to explore the proposition that motivations to become agripreneurs is directly influenced by religious intentions and Islamic values, which would indirectly have an effect on entrepreneurial behaviour.

Design/methodology/approach

An exploratory qualitative approach was used to capture the respondents’ Islamic values and intentions, which motivate them to become agripreneurs. In-depth face-to-face interviewing technique was adopted whereby the respondents were asked to share their thoughts, views and understanding of the issues presented. A sample of five Muslim agripreneurs were interviewed for this study.

Findings

The study found that Islam plays a significant role in influencing the agripreneurs entrepreneurial motivation. Their entrepreneurial behaviour is also underpinned by some Islamic values, which have a positive impact on their mindsets and the growth of their businesses; such as having utmost faith in Allah (taqwa) and believing that Allah is the sole provider, makes them fearless in the business environment and results in a healthy competition amongst agripreneurs.

Research limitations/implications

The study has several limitations. Firstly, the study is based on a small sample of five Muslim agripreneurs who are willing to be interviewed in a specific Islamic environment such as Brunei. Thus, the findings cannot be generalised and may not be a true reflection of all Islamic countries and to Muslims residing in countries in which they are not the majority. Secondly, cultural differences within a country may influence the attitude towards entrepreneurship and entrepreneurship intentions. As this study focusses on Brunei, which is based on Malay Islamic Monarchy, the motivations might be different in other countries because of the cultural differences. Thirdly, agriculture types in this study are limited. Finally, the methodology is purely qualitative.

Practical implications

The findings may assist the government to devise strategies and policies to attract more youth into agriculture particularly in creating a supportive environment for the farmers.

Social implications

The findings of this paper have shown that their Islamic motivations and values result in a more socially responsible entrepreneur in shaping the economy and community at large and more importantly, it also brings them closer to Allah.

Originality/value

This paper highlights the role of Islam in influencing and motivating the respondents to become agripreneurs and persevere in the challenging business environment.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6204

Keywords

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Abstract

Details

A Modern Perspective of Islamic Economics and Finance
Type: Book
ISBN: 978-1-78973-137-8

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Article

Taqwa Hariguna, Ade Maharini Adiandari and Athapol Ruangkanjanases

The purpose of this study is to examine the role of trust and perceived value (PV) in customer intentions to adopt mobile money application (MMA) services. Trust and PV…

Abstract

Purpose

The purpose of this study is to examine the role of trust and perceived value (PV) in customer intentions to adopt mobile money application (MMA) services. Trust and PV were broken down into various dimensions. This study investigated the two-component base trusts, namely, economic and service, and also PV as an antecedent.

Design/methodology/approach

This study involved 402 respondents selected through the interception and online survey approach and had five hypotheses. The structural equation model was used to test the hypothesis of this study.

Findings

The findings showed that the PV was related to the customer’s intention to use MMA services and economy-based trust. Trust in service providers and economic-based trust were positively related to customer intentions to use MMA services.

Research limitations/implications

Although the concept of MMA has been explored in several literatures, the role of trust and PV in the use of MMA has not been of much concern among researchers. In addition, this study described PV as a construction with five supporting dimensions. The current literature showed that the integration of PV with construct trust was still lacking in attention from researchers especially the study of MMA.

Practical implications

For practitioners, these findings confirmed that MMA service providers need to convince customers of protection to money and personal information. Also, providers need to ensure that the use of MMA provides cost and time effectiveness. Besides, it is important to ensure the services provided to customers are the fastest way to carry out financial transactions, in this case, including payment and retail purchases. This finding also showed that PV related to MMA services needs to be studied from a customer perspective, focusing on four aspects of ethics, playfulness, customer return of investment and excellent service. Therefore, handling PV in these services requires specific strategies to deal with these various aspects.

Originality/value

This study integrated two dimensions of trust, thus economic trust and service trust, the authors also integrated dimension of PV as the antecedent of two dimensions of trust, to understand the dimension of intention use MMA.

Details

International Journal of Web Information Systems, vol. 16 no. 3
Type: Research Article
ISSN: 1744-0084

Keywords

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Article

Omar K Bhatti, Uzma S Aslam, Arif Hassan and Mohamed Sulaiman

This paper aims to provide an understanding of employee motivation from the Islamic perspective. The main objective of this paper is to understand Islamic motivation and…

Abstract

Purpose

This paper aims to provide an understanding of employee motivation from the Islamic perspective. The main objective of this paper is to understand Islamic motivation and to explore if Islamic spirituality, punishment and reward and justice motivate Muslim employees.

Design/methodology/approach

Qualitative research approach was used to understand and examine the views of the respondents. Semi-structured interviewing technique was adopted, and the respondents were asked to share their own thoughts and understanding for each question provided. A sample of 13 experienced academicians and practitioners from renowned private organizations and academic institutions from Malaysia and Pakistan were selected for the present study.

Findings

The study found that the conventional viewpoint of motivation varies from Islamic viewpoint in regard to motivation of employees. And significantly, Islamic spirituality, reward and punishment, and justice act more compellingly in improving employee’s motivation.

Originality/value

This paper clearly highlights that the Western viewpoint of employee motivation is different as compared to the Islamic perspective.

Details

Humanomics, vol. 32 no. 1
Type: Research Article
ISSN: 0828-8666

Keywords

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Article

Menatallah Darrag and Noha E‐Bassiouny

This paper aims to look into Islamic CSR, a literature domain that is rarely researched. The article has three goals. First, it provides an overview of the varying…

Abstract

Purpose

This paper aims to look into Islamic CSR, a literature domain that is rarely researched. The article has three goals. First, it provides an overview of the varying conceptualizations and paradigms underpinning CSR. Second, it presents an analogy relating commonalities and deviations between Islam and some of the basic international CSR paradigms. Third, it proposes a novel model of Islamic CSR based on the Islamic legislation (shar'iah) and applies it to an MNC with explicit application of Islamic CSR.

Design/methodology/approach

A case study of an explicitly Islamic‐abiding corporation has been investigated to test for the applicability of the proposal model. Semi‐structured interviews have been employed with both the CSR and the HR Heads in Egypt. In addition, various corporate communications have been also utilized in this study.

Findings

The research reflects upon international paradigms of CSR versus the Islamic one, highlighting its origins and providing an analogy among both perspectives. Also, a new model is developed and further put into action by the case study employed. Further research is needed to assess further the generalizability of the proposed model, especially with companies operating in Muslim‐majority countries and, hence, with potential implicit application of Islamic CSR.

Research limitations/implications

Generalization of the model cannot be generated at this stage of the model development. Further large‐scale empirical research is needed for further development of the proposed model.

Practical implications

This research would prove useful for corporations operating in Muslim‐majority countries as well as for managers of companies interested in understanding the Islamic perspective on important contemporary world issues like CSR.

Originality/value

This article put forth a comprehensive Islamic CSR model based on the shari'ah while presenting the commonalities and differences between basic international CSR paradigms and the Islamic perspective on CSR.

Details

Social Responsibility Journal, vol. 9 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

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