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Article
Publication date: 1 January 1991

Jamal A. Badawi

Introduction Tawheed is the cornerstone of Islam, the foundation of its ethics and philosophy of life and the basis of its systems and institutions. It is the primary…

Abstract

Introduction Tawheed is the cornerstone of Islam, the foundation of its ethics and philosophy of life and the basis of its systems and institutions. It is the primary determinant of one's relationship to the natural and social order. As such it is helpful to begin with the explanation of the meaning of Tawheed before examining its application.

Details

Humanomics, vol. 7 no. 1
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 7 March 2016

Sarah Turnbull, Liza Howe-Walsh and Aisha Boulanouar

The purpose of this paper is to bridge the gap between previous examinations of advertising standardisation and consideration of Islamic ethics to develop a better…

Abstract

Purpose

The purpose of this paper is to bridge the gap between previous examinations of advertising standardisation and consideration of Islamic ethics to develop a better understanding of how Islamic values influence global advertising strategy.

Design/methodology/approach

This paper is based on a critical review of the literature. The paper presents a conceptual framework which considers both the environmental influences and Islamic ethics which need to be considered when developing advertising strategy in Middle East Islamic States.

Findings

The authors assert the importance of considering Islamic ethics when planning advertising in the Islamic Middle East. In particular, six dominant ethical dimensions are provided for marketing scholars and practitioners to observe: unity (Tawheed), Iman (faith), Khilafah (trusteeship), Balance, Justice or Adl and Free will.

Research limitations/implications

The conceptual model presented provides a useful starting point to generate further academic debate and empirical verification.

Originality/value

The paper extends our understanding of the influence of Islamic ethics on advertising and contributes to the wider marketing standardisation literature by considering religion as a key driver in the debate.

Details

Journal of Islamic Marketing, vol. 7 no. 1
Type: Research Article
ISSN: 1759-0833

Keywords

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Article
Publication date: 9 April 2021

Aaqib Nisar, Nusrat Jan, Amir Gull, Farooq Ahmad Masoodi, Tawheed Amin, Omar Bashir and Sajad Mohd Wani

The demand for functional foods has been increasing tremendously throughout the globe and keeping in view the health beneficial properties of apricot fruit. The purpose of…

Abstract

Purpose

The demand for functional foods has been increasing tremendously throughout the globe and keeping in view the health beneficial properties of apricot fruit. The purpose of this study is to develop wheat flour based cookies enriched with apricot pulp powder in order to improve nutraceutical properties of cookies and dilution of gluten at the same time.

Design/methodology/approach

Cookies were prepared from wheat flour blended with apricot pulp powder at 0, 10, 15, 20 and 25% level and evaluated for proximate, functional, rheological, nutraceutical and sensory properties.

Findings

Fibre content of apricot powder-incorporated cookies (3.23%) was significantly (p < 0.05) higher at 25% level than control (1.64%). The water absorption and oil absorption capacities decreased significantly (p < 0.05) upon increasing level of apricot pulp powder. The ß-carotene content, antioxidant activity and total phenolic content increased significantly (p < 0.05) upon incorporation of apricot pulp powder. The thickness of cookies increased, however, diameter and spread ratio decreased with increase in the levels of apricot pulp powder. Lightness (L*) value decreased, while redness (a*) and yellowness (b*) increased when incorporated with apricot pulp powder. Cookies having 25% apricot pulp powder showed maximum hardness and overall acceptability.

Originality/value

To the best of our knowledge, the scientific literature on incorporation of apricot pulp powder in bakery products is scanty. As such the present research has a tremendous scope for the food industries to produce functional bakery products with antioxidant properties and diluted the gluten content at the same time.

Details

British Food Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0007-070X

Keywords

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Article
Publication date: 1 February 1989

Masudul Alam Choudhury

A view of Islam as a comprehensive way of life for its adherents ispresented. The spiritual and ethical reconstruction of individuals,societies and the world order are…

Abstract

A view of Islam as a comprehensive way of life for its adherents is presented. The spiritual and ethical reconstruction of individuals, societies and the world order are given in a socio‐economic framework. The principles of Islam and brotherhood, with reference to the Quran, are explained in some detail.

Details

International Journal of Social Economics, vol. 16 no. 2
Type: Research Article
ISSN: 0306-8293

Keywords

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Article
Publication date: 1 January 1991

Roderick Nicholls

Part I The International Conference on “Epistemological Foundations of Social Theory” was an intriguing step in the project of establishing a new ‘ethico‐economic…

Abstract

Part I The International Conference on “Epistemological Foundations of Social Theory” was an intriguing step in the project of establishing a new ‘ethico‐economic’ paradigm. The conviction that a ‘value‐free’ economics is no longer adequate for understanding or living within the world we inhabit, motivated participants: the vision of such an economics is failing fast because it is rooted in a divorce between economics and the enriching influences of the other social sciences, philosophy and religion. And this divorce means economics works with a distorted representation of human nature, and consequently inhibits the achievement of social justice. Discussion and debate at the Conference clarified and explored that conviction, showing it to be a reasoned premise for an argument rather than an assumption. Successfully articulating the argument for an alternate vision of ethico‐economics, is, however, no easy task.

Details

Humanomics, vol. 7 no. 1
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 1 March 2002

Jamal A. Badawi

Like many other authors, Briffault recognises the immense contribution of Muslims to civilisation and its influence on the European renaissance. Unlike most other authors…

Abstract

Like many other authors, Briffault recognises the immense contribution of Muslims to civilisation and its influence on the European renaissance. Unlike most other authors, however, Briffault realises that such a contribution was stimulated, motivated and guided by a “new spirit.” Insufficient attention, however, has been given to the source and roots of this “new spirit,” which emerged suddenly and powerfully in the Seventh Century initially among the Arabs who were not known for any significant contribution to science and technology. Nor was the sandy, mostly arid Arabia known as a centre of learning and research.

Details

Humanomics, vol. 18 no. 3
Type: Research Article
ISSN: 0828-8666

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Article
Publication date: 5 March 2018

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
Publication date: 27 September 2011

Hairul Suhaimi Nahar and Hisham Yaacob

The concept of accountability has long been argued in the academic and public policy debate to have been contextually ingrained in the technical processes of accounting…

Abstract

Purpose

The concept of accountability has long been argued in the academic and public policy debate to have been contextually ingrained in the technical processes of accounting and reporting. Both processes provide lenses through which the extent of managerial accountability in the corporate context could be objectively examined. The sacred religion of Islam as a social order with a complete code of life classifies accountability as being dual; in line with the duality concept in life – in this temporal world and eternal hereafter, necessitating for accountability concept in accounting and reporting from the Islamic worldview to transcend beyond the point of worldly objectives. Parallel to this line of reasoning, the purpose of this paper is to undertake a preliminary empirical investigation with respect to accounting, reporting and accountability practices of a Malaysian cash awqaf (Islamic endowment) management institution over a six‐year period, from 2000 to 2005.

Design/methodology/approach

The paper uses triangulation research approach, consisting of case study method and archival documentation review and analysis.

Findings

The preliminary findings indicate that, while the root of accountability in the management, accounting and reporting practices seems to exist in the awqaf entity studied, significant improvements remain necessary to ensure accountability could be continuously enhanced and uphold.

Originality/value

Debating accountability concept in the context of management, accounting and reporting as practiced by faith‐based institution of awqaf from the Islamic perspective inevitably directs this study to highlight the notion of Islamic accounting and reporting commonly and extensively discussed in the realm of Islamic finance and banking. The study's conjecture is that, by debunking the myth of Islamic accounting and reporting as only serving the acute domain of transactions reflecting the Islamic financial products in banking environment, it helps to reshape, broaden and emphasize the all encompassing relevance of Islamic accounting and reporting to that of not‐for‐profits, religiously grounded entities such as awqaf institutions. The study further contributes to the accountability and financial reporting literature in Islamic not‐for‐profit organizations by studying the importance of sound accounting practices and reporting transparency in ensuring accountability.

Details

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

Keywords

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Article
Publication date: 2 September 2014

Riham R. Rizk

This paper aims to elaborate and discuss key Islamic principles of relevance to environmental ethics and sustainability agendas and reflect on implications for the…

Abstract

Purpose

This paper aims to elaborate and discuss key Islamic principles of relevance to environmental ethics and sustainability agendas and reflect on implications for the operations of Islamic financial institutions (IFIs).

Design/methodology/approach

An exploration of the tenets of environmental sustainability enshrined in Islamic Shariah through a review of key Islamic texts and relevant prior literature.

Findings

The Islamic approach to the environment is holistic and unequivocal. Qur’anic verses describing nature and natural phenomena outnumber verses dealing with commandments and sacraments. Centrality of the environment in the Shari’ah and the Islamic injunction to command right and forbid wrong are suggestive of an affirmative sustainability agenda for IFIs.

Practical implications

Implications and opportunities for corporate managers, environmental movements and policy makers.

Originality/value

By encouraging Muslim engagement in Ijtihad, this work contributes to conceptual development within Islam. It will also be of value to accountability and ecology researchers seeking a better understanding of ecological practices and the internal histories of religions.

Details

Journal of Islamic Accounting and Business Research, vol. 5 no. 2
Type: Research Article
ISSN: 1759-0817

Keywords

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Article
Publication date: 6 February 2017

Aisha Wood Boulanouar, Robert Aitken, Zakaria Boulanouar and Sarah Jane Todd

The purpose of this paper is to improve the quality and efficacy of data collected from Muslim respondents, particularly women, through an examination of Islamic teachings…

Abstract

Purpose

The purpose of this paper is to improve the quality and efficacy of data collected from Muslim respondents, particularly women, through an examination of Islamic teachings and illustrated using a “conservative” paradigm of practice. The paper is designed to be helpful to researchers in designing both their projects and their data collection methods.

Design/methodology/approach

The paper is conceptual, in that it provides an overview of some important, often overlooked or misunderstood areas on which studies have been based and gives frameworks and also ethical pointers to researchers.

Findings

Framed to explain approaches to “conservative” Muslim women in societies across the globe, what is presented herein allows insight into all varieties of Muslim practice. This is achieved by explaining the possible objections to different methodologies and techniques of research for Muslim women at the “conservative” end of the practicing spectrum – this allowing a highlighting of ideas and ideals applicable across the spectrum.

Practical implications

Useful for academic researchers and also commercial researchers, potentially saving both time and money by pointing out possible errors in research design while also ensuring good ethical practice. The paper is offered to assist researchers in eliciting full and frank responses from Muslim respondents based on informed and thoughtful research design and data collection and providing possibly contextualisation(s) of what is said to enhance data analysis and interpretation.

Originality/value

Believed to be the first paper of its kind in English, this conceptual paper provides insight for researchers aiming to get the most useful and ethically sound outcomes for those interviewed, as well as those interviewing.

Details

Marketing Intelligence & Planning, vol. 35 no. 1
Type: Research Article
ISSN: 0263-4503

Keywords

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