Search results

1 – 10 of 31
Article
Publication date: 20 October 2022

Mastura Ab. Wahab, Tajul Ariffin Masron and Noorliza Karia

This paper aims to examine the effects of taqwa (God-consciousness) and syukr (gratitude to God) on emotional intelligence (EI) in a Muslim population in Malaysia.

Abstract

Purpose

This paper aims to examine the effects of taqwa (God-consciousness) and syukr (gratitude to God) on emotional intelligence (EI) in a Muslim population in Malaysia.

Design/methodology/approach

Structural equation modelling tool AMOS was used to test the study’s hypotheses. In total, data were sourced from 302 Muslim employees working in Malaysia's public and private sectors.

Findings

Taqwa and syukr positively influence EI, and people with taqwa and syukr demonstrate greater levels of self-emotional appraisal compared with other emotional appraisals. This study also shows that people with taqwa and syukr give increased priority to understanding and distinguishing positive and negative emotions because of their understanding of Islamic teachings. They also exhibit concern with knowing their emotions well before advising or responding to the emotions of others. This may increase their sense of empathy, thereby improving their emotional competency and EI.

Originality/value

The findings indicate that taqwa and syukr predispose Muslims to EI. This study applied the Qur’anic model of self-development, which connects the origin of emotion with the soul, thereby further enriching the literature on the subject. It also highlights the importance of taqwa and syukr to Muslim employees for achieving EI that is useful in creating a harmonious atmosphere in the workplace and prosperous relationships in society.

Details

International Journal of Ethics and Systems, vol. 40 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

Open Access
Article
Publication date: 22 August 2023

Mariam Khawar

The purpose of this paper is to provide a gender-sensitive analysis of economic agency in Islamic economic philosophy.

Abstract

Purpose

The purpose of this paper is to provide a gender-sensitive analysis of economic agency in Islamic economic philosophy.

Design/methodology/approach

A critical review of classical ethics literature and the concept of khilafah is undertaken and discussed in conjunction with the current understanding of homo Islamicus.

Findings

Building on the principles of khilafah, the concept of homo Islamicus is a pious stand-in for the flawed homo economicus. Among its flaws is the complete absence of a discussion of women as economic agents. To remedy this the discipline must acknowledge explicitly the denial of women and gender from the discussion of moral agency and include gender as a category of analysis for economic agency. This is only possible by: (1) introducing a non-patriarchal reading of khilafah as the model of agency and (2) by operationalising taqwa as the cardinal virtue of the economic agent instead of neoliberal rationality.

Research limitations/implications

If Islamic economic philosophy is to contend as an alternative mode of economics, it must consider gender and class dimensions in its micro-foundation discussion, economic agency is one of them.

Originality/value

This study reveals the patriarchal readings that are part of the foundation of the concept of the economic agent in Islamic economics, problematising it and providing a gender-sensitive concept of economic agency.

Details

International Journal of Social Economics, vol. 51 no. 3
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 8 August 2023

Mohsin Raza, Muhammad Khalique, Rimsha Khalid, Jati Kasuma, Waqas Ali and Kareem M. Selem

This paper investigates the effect of Islamic entrepreneurship on small and medium-sized enterprises' (SMEs) business performance and the development of a framework to…

Abstract

Purpose

This paper investigates the effect of Islamic entrepreneurship on small and medium-sized enterprises' (SMEs) business performance and the development of a framework to comprehensively investigate Islamic entrepreneurship to achieve competitive business advantages. Islamic entrepreneurship was measured through the Islamic entrepreneurial model, which is based on two unobserved constructs: business and spiritual perspectives. These two constructs were used as predictors of business performance. This paper aims to develop a new scale of Islamic entrepreneurship from business and spiritual perspectives to achieve SMEs’ successful business performance.

Design/methodology/approach

In total, 189 Muslim respondents were involved and analyzed their responses using exploratory factor analysis and confirmatory composite analysis.

Findings

The empirical findings proved that the Islamic entrepreneurial scale with two perspectives is an absolute measure. Besides, the predictive validity findings revealed that business (i.e. trustworthiness, honesty and truthfulness) and spiritual perspectives of Islamic entrepreneurship (i.e. Taqwa, good intention and respecting religious obligations) positively affected SMEs’ business performance.

Originality/value

The novelty of this study lies in expanding the existing research, developing a measurement scale and empirically testing the Islamic entrepreneurship model. To the best of the authors’ knowledge, this is the first study that contributes to the Islamic entrepreneurship literature in the SME context and offers new avenues for potential researchers. The new scale will allow SMEs to understand the halal and haram concepts in more depth and apply the Islamic rules and principles with full spirit.

Details

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

Keywords

Article
Publication date: 17 July 2023

Adrian Ariatin, Wawan Dhewanto and Oktofa Yudha

The purpose of this study is to find what kind of leadership is suitable for developing a business in an Islamic boarding school.

Abstract

Purpose

The purpose of this study is to find what kind of leadership is suitable for developing a business in an Islamic boarding school.

Design/methodology/approach

This study used a qualitative research method by conducting in-depth interviews with 16 informants.

Findings

This study resulted in three critical factors leadership qualities, entrepreneurial qualities and Muslim qualities. The unique combination of these essential elements must be in the soul of a business leader in a boarding school in carrying out its business activities to meet school operational costs while developing it into a sustainable business.

Research limitations/implications

This research is limited to being conducted in Indonesia’s most densely populated areas, namely, West Java Province, which also has the highest number of Islamic boarding schools. Not all Islamic boarding schools have business units because their operational needs have been met either by tuition fees or outside assistance.

Practical implications

These findings are expected to be a guideline for other Islamic boarding schools to find out how business leadership in Islamic boarding schools should be in carrying out their activities so that their business not only survives but also develops and competes with other companies.

Originality/value

This study presents a combination of theories of entrepreneurship, leadership and Muslim qualities obtained from the literature review and empirical data from the results of in-depth interviews.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 3
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 28 September 2022

Halil Zaim, Erdem Erzurum, Selim Zaim, Burhan Uluyol and Gökhan Seçgin

This study aims to propose a practical, virtue-centric model of leadership based on Islamic principles. The structure of the Islamic leadership construct is validated through…

Abstract

Purpose

This study aims to propose a practical, virtue-centric model of leadership based on Islamic principles. The structure of the Islamic leadership construct is validated through confirmatory factor analysis. Its relationship with performance and organizational commitment is examined and the mediating role of organizational commitment is assessed.

Design/methodology/approach

Islamic leadership model is tested using confirmatory factor analysis with data collected from employees working in the services sector in Turkey. Relationships between Islamic leadership, organizational commitment and performance are examined through a path analysis.

Findings

The factor analysis results presented a good fit for the proposed Islamic leadership model, which consists of wisdom, religiosity, justice and kindness dimensions. Regarding path analysis, findings indicated a positive relationship between Islamic leadership and job performance. Moreover, organizational commitment partially mediated the relationship between Islamic leadership and job performance.

Originality/value

Previous studies on Islamic leadership contain a very little number of empirical models. This study proposes a valuable empirical model of Islamic leadership consisting of moral values, spirituality, ethics and wisdom. In addition, the proposed model is supported with empirical pieces of evidence. Evidence of the partial mediating role of organizational commitment between Islamic leadership and job performance is also revealed by the study.

Details

International Journal of Ethics and Systems, vol. 40 no. 1
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 12 January 2024

Iznan Tarip

Research on Islamic entrepreneurship (IE) is growing but with difficulty. After reviewing six IE models, several problematic inconsistencies were identified, which can be…

Abstract

Purpose

Research on Islamic entrepreneurship (IE) is growing but with difficulty. After reviewing six IE models, several problematic inconsistencies were identified, which can be categorized into three: sporadic objectives of IE, diverging core components and inconsistent levels of analysis. This study aims to articulate a synthesized IE model.

Design/methodology/approach

An Islamic critical realist synthesis is used by combining six IE models and situating them within an Islamic system of governance. Specifically, the Islamic governance conceptual matrix is used to offer an objective template.

Findings

A synthesized model of IE within an Islamic system of governance comprises the following: the objectives of IE are not to be confined to only financial sustainability, but to achieve all five Maqās.id of the Sharī’ah (i.e. preservation and promotion of faith, life, intellect, posterity and wealth); models of IE should cover the individual, group, organizational, societal, state and international levels for comprehensiveness; tawhīd is crucial to distinguish between IE and conventional entrepreneurship; halal IE activities can be further categorized into obligatory, recommended, permissible and reprehensible; Islamic values are to be differentiated from cultural values; and both Islamic and cultural values shape IE and vice versa.

Research limitations/implications

Limited number of models of IE were included in this synthesis. Although the resulting synthesized model is extensive, additional models of IE can be built to extend or even challenge it.

Originality/value

A novel model of IE within an Islamic system of governance is presented.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8394

Keywords

Book part
Publication date: 29 January 2024

Taqwa Al Mawaali, Omar Nasser Khamis Al Hashar, Noof Al Alawi, Tamanna Dalwai, Syeeda Shafiya Mohammadi and Maroua Ben Maaouia

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430…

Abstract

This study investigates the impact of business strategy on earnings management practices for financial and non-financial firms in Oman. To assess the research objective, 430 firm-year observations from 2015 to 2019 were employed in the study. Using regression analysis, the findings suggest that differentiation strategy positively affects earnings management in financial sector firms. In addition, cost leadership strategy positively affects earnings management in non-financial sector firms. This indicates that business strategy is associated with company leaders managing their earnings while they are trying to survive through competition. These findings are useful for regulators, as they can introduce mechanisms to curb earnings management practices and instil more faith in investors.

Details

Digital Technology and Changing Roles in Managerial and Financial Accounting: Theoretical Knowledge and Practical Application
Type: Book
ISBN: 978-1-80455-973-4

Keywords

Article
Publication date: 1 November 2023

Salah Ud Din, Sharifah Hayaati Syed Ismail and Raja Hisyamudin Raja Sulong

The purpose of this study is to present an analysis of the Islamic good governance concept and means known as Al-Siyasah Al-Syar’iyyah as a principle and approach for combating…

Abstract

Purpose

The purpose of this study is to present an analysis of the Islamic good governance concept and means known as Al-Siyasah Al-Syar’iyyah as a principle and approach for combating corruption. This literature review aims to synthesize extant literature that discusses the determinants of integrity and how to prevent and combat corruption based on the Al-Siyasah Al-Syar’iyyah perspective.

Design/methodology/approach

A systematic search was conducted on a literature review based on Scopus and referred journals from Google Scholar databases. A manual search on Google Scholar was performed to identify additional relevant studies. Studies were selected based on the predetermined criteria. They were thematically examined using content analysis.

Findings

The study found that most of the 45 works of the literature, (41 studies and four chapters) suggested that corruption should be considered a sin and that education of Al-Siyasah Al-Syar’iyyah’s perspective against corruption, emphasizing the principle of piety, the institutionalization of justice and accountability, good governance performance with an emphasis on its belief in self-accountability and justice, is the means to combat corruption.

Originality/value

This study is unique in that it focuses on locating material on battling corruption from the standpoint of Al-Siyasah Al-Syar’iyyah. Based on the al-Quran, the Sunnah and the best practices of Muslim rulership, this notion provides an epistemological, ethical and ontological stance in Islam.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 20 February 2024

Tamer Koburtay and Zaid Alqhaiwi

Informed by the concept of well-being in Islam and the eudaimonic view of psychological well-being (PWB), and drawing on resilience theory, this study aims to understand (1) the…

Abstract

Purpose

Informed by the concept of well-being in Islam and the eudaimonic view of psychological well-being (PWB), and drawing on resilience theory, this study aims to understand (1) the implications of residing in conflict areas for entrepreneurs’ PWB, (2) the barriers facing entrepreneurs in these areas and (3) the implications of their religiosity for their PWB.

Design/methodology/approach

Utilizing an interpretative qualitative method, this study employed 22 entrepreneurs residing in conflict areas (Palestine and Libya). Thematic analysis was used to explore the participants’ experiences and insights.

Findings

The findings show that living in conflict areas enhances certain components of entrepreneurs’ PWB, such as self-acceptance and having a purpose in life and diminishes other components of their PWB, including environmental mastery, personal growth, the presence of autonomy and positive relations with others. Additionally, the findings suggest that religiosity, viewed through an Islamic lens, positively contributes to entrepreneurs’ PWB and identify societal (macro level) barriers faced by entrepreneurs in these areas.

Originality/value

The study is theoretically and contextually relevant and offers novel insights into the interplay between religion and well-being in conflict areas. It presents a reinvigorated awareness, opens specific research directions and permits the contextual applicability and possible extension of resilience theory.

Details

International Journal of Entrepreneurial Behavior & Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-2554

Keywords

Article
Publication date: 9 February 2023

Indra Caniago, Yuliansyah Yuliansyah, Fajar Gustiawaty Dewi and Agrianti Komalasari

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work…

Abstract

Purpose

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

Design/methodology/approach

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

Findings

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

Research limitations/implications

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

Originality/value

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

1 – 10 of 31