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1 – 10 of over 2000Isah Umar Kibiya, Mustapha Usman, Shafi'u Abubakar Kurfi and Kabir Tahir Hamid
This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares…
Abstract
Purpose
This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares the students’ understanding of Islamic and conventional accounting.
Design/methodology/approach
The study used survey research design through the administration of questionnaire on a sample of university undergraduate and post-graduate accounting students across the north-west region in Nigeria. The data generated for the study was analysed using Cronbach’s alpha, mean, standard deviation and inferential statistics.
Findings
The study found that the accounting students have an adequate awareness and basic knowledge of Islamic accounting as they were able to contrast Islamic accounting from conventional accounting. Also, in their aspiration towards learning Islamic accounting, they agreed that Islamic accounting should be made a compulsory course in accounting curriculum.
Research limitations/implications
This study focusses on north-west region of Nigeria. Hence, data and more in-depth analysis can be further improved by considering a whole country as diverse as Nigeria. Also, only a questionnaire was used by the study. Hence, further studies can use face-to-face interviews to fully extract the awareness and knowledge of the target respondents. Lastly, majority of the respondents are Muslims given the area where the study was conducted, hence, non-Muslims are not properly represented.
Practical implications
Despite its limitations, this study is still of importance in providing insights on both undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting. This course is unique as it is different in orientation compared with other existing courses on offer. This paper also provides an invaluable insight, therefore, National University Commission of Nigeria, Islamic institutions and professional bodies like Institute of Chartered Accountants of Nigeria and Association of National Accountants of Nigeria should make continues effort towards promoting the awareness and knowledge of Islamic accounting by properly integrating same into academic and professional curricula and other training and sensitisation programs. In doing so, Islamic accounting subjects could be introduced as independent courses for selection by the student. Courses like Islamic Accounting and Finance, Accounting for Islamic Financial Institutions (IFIs), Accounting for Waqf, Accounting for Zakat, Shariah auditing, Corporate Shariah Governance, Education and Ethics could be introduced across levels to enable students learn more of Islamic accounting.
Social implications
Proper integration of Islamic accounting into academic and professional courses would greatly contribute to the production of experts most importantly ethical and God-fearing accountants for the growth and development of IFIs in Nigeria.
Originality/value
This paper examines Nigerian university undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting in the north-west region of Nigeria.
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Libraries are the real centres of learning. The realisation of the objectives of education will be possible only with an adequately conceived system of libraries. The objectives…
Aminudin Zuhairi, Maria Rowena Del Rosario Raymundo and Kamran Mir
Quality assurance (QA) in open and distance learning (ODL) has always become universal concerns of stakeholders. The quality of ODL has been confronted with challenges in terms of…
Abstract
Purpose
Quality assurance (QA) in open and distance learning (ODL) has always become universal concerns of stakeholders. The quality of ODL has been confronted with challenges in terms of the diversity of inputs, processes, the complex supply chain management of ODL and recent paradigm shift into online learning. Assuring the quality of ODL are daunting tasks at individual, institution and system levels. Completed before the beginning of the COVID-19 outbreak, this study aims to better understand the implementation of QA system in three Asian open universities (OUs), namely University of the Philippines Open University (UPOU), Universitas Terbuka (UT), Indonesia and Allama Iqbal Open University (AIOU), Pakistan.
Design/methodology/approach
A qualitative method was employed involving analysis of documents of the three Asian OUs and focus group discussions and interviews with management and staff. Data collected were then analyzed to draw conclusions and possible recommendations.
Findings
Findings of this study presented good practices, challenges and rooms for improvement of the QA system in the three Asian OUs. Focusing on students and stakeholders in their QA effort, this study has revealed that quality begins with inner self and is multidimensional. QA is principally viewed as continuous improvement, as mechanism and assessment and as effort at exceeding expectations of students and stakeholders. The recent challenge for QA is to embrace a delicate process of ODL transformation into online digital system. The recent COVID-19 outbreak has further implications and challenged QA implementation in ODL in higher education into the next level of complexity.
Practical implications
This study revealed the diversities in how OUs met the societal needs of their respective stakeholders and addressed the challenges ahead for QA in ODL.
Originality/value
These findings were expected to enhance the understanding of the theory and practice of QA in ODL and to contribute to quality improvement of ODL programs.
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The purpose of this paper is to find out the problems in the contemporary development of Chinese research universities and think about relevant measures and policy for promotion.
Abstract
Purpose
The purpose of this paper is to find out the problems in the contemporary development of Chinese research universities and think about relevant measures and policy for promotion.
Design/methodology/approach
After over 20 years practice, China has made quite significant achievements in developing research universities, yet there are still some issues that exist. Analyzing the issues and the effects of existing policies for construction and development of China's research universities, and looking back at practices guided by these polices, the study proposes new dimensions in the measures and policies, on the bases of the achievements that have been made.
Findings
This paper analyzes the current situation of China's research university development and reveals that the critical issues, such as faculty qualities, academic freedom, post‐graduate education, initiative research outcome, and internationalization, etc. must be highlighted and solved.
Originality/value
To further progress it is important to analyze the problems of developing research university development in the existing higher education system. The policy implication of this paper lies in that the results can be a reference for policy makers and the HEI administrations.
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Christopher Wagstaff, John Rose, Jerry Tew, Tarsem Singh-Cooner and Jayne Greening
The purpose of this paper is to present the results of a qualitative evaluation of a learning initiative between different mental health professional groups, the Collaborative…
Abstract
Purpose
The purpose of this paper is to present the results of a qualitative evaluation of a learning initiative between different mental health professional groups, the Collaborative Learning Initiative (CLI). These qualitative results are after the first year of a two year evaluation of the CLI in which social work, clinical psychology and nursing students together with post-registration medics undertook a sequence of joint learning in relation to mental health theory and practice.
Design/methodology/approach
In total, 81 post-course evaluations were qualitatively analysed using a process of thematic analysis based on the guidelines outlined by Braun and Clarke (2006). Each academic involved with the CLI thematically analysed the post-course evaluations from their discipline. Following the generation of key themes each set of evaluations was separately analysed by an academic from a different professional discipline associated with the initiative.
Findings
The evaluation of this initiative demonstrates that the model of interdisciplinary teaching whereby service user and carers facilitating small group working is an effective model for delivering interprofessional mental health education. The paper highlights the convergent and divergent themes between the different groups involved in the initiative. Most of the social work, medics, nursing and all clinical psychology participants evaluated the programme positively, however some of the themes were not positive and these are also discussed within the paper.
Originality/value
Based on this qualitative evaluation, the evaluation of the service user and carer small group facilitators and observations by the CLI organizers, changes will be made to the second year of the evaluation cycle and these changes are highlighted in the paper. The uniqueness and value of this initiative lies in both having service users and carers involved in the design, delivery, evaluation and dissemination of the CLI and also in the strength of having four professional disciplines involved. Limitations of the study are highlighted.
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The purpose of this paper is to critically evaluate university leadership performance using the Lean Six Sigma (LSS) framework. University leadership performance management (PM…
Abstract
Purpose
The purpose of this paper is to critically evaluate university leadership performance using the Lean Six Sigma (LSS) framework. University leadership performance management (PM) framework incorporates strategy formulation, lecturers, administrative services and the learning outcomes to achieve service quality excellence.
Design/methodology/approach
A theoretical investigation in literature was accomplished comparing PM and LSS frameworks. Through extant literature review, the authors identified five constructs (lecturers, administration staff, projects, programs and facilities) being offered by a university to evaluate the service quality excellence. Using these constructs, a student exit survey was conducted yielding a response rate of 56%. Five hypotheses were tested. The survey results evaluated reliability, convergent validity and discriminant validity of the constructs and were found to be satisfactory. To test the model fit and hypotheses between the constructs, the authors used structural equation modelling (SEM).
Findings
The LSS framework was found to be effective when compared with the PM framework, and for aligning university processes to achieve service quality excellence. The SEM result shows that there is a strong evidence to support the hypothesized model where facilities, projects and program had significant relationship with service quality excellence. The empirical evidence strongly supports that there is a relationship between the PM and the LSS frameworks.
Research limitations/implications
This research is based on a cross-sectional exit survey; future research could explore a longitudinal survey with treatment conditions to consider different genre of university leadership.
Practical implications
To achieve service quality excellence, university leadership will need to embrace LSS framework to satisfy their stakeholders. This could bring multifold organizational and social benefits.
Originality/value
Not too many studies have used the PM and the LSS framework to evaluate university leadership performance in terms of service quality excellence. This study identified constructs associated with LSS and empirically validated the scales to build on theory.
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By reviewing the case study, readers are expected to understand the constraints of competitive strategies in a shifting environmental landscape; the difficulties of foreign…
Abstract
Learning outcomes
By reviewing the case study, readers are expected to understand the constraints of competitive strategies in a shifting environmental landscape; the difficulties of foreign companies to sustain in an emerging market with government interventions; the subtlety of joint venture (JV) formation by partners with very divergent background, priority and agenda; evaluation of behavioural orientations of partnership and JV operational arrangements as determinants of a successful JV strategy.
Case overview/synopsis
High-tech companies can enjoy super profits from their products when only a few competitors can compete with them technologically. However, these companies also nurture a high-cost operational culture that sets a constraint for their further growth when superiority of the technology can no longer be maintained. High-tech companies may reposition their businesses with a strategic shift from differentiation strategy to cost focus strategy. The attendant shift as well as synchronization problem in an organization may require a larger effort to revamp. This case describes a global telecom infrastructure company with successful business performance in China in her early establishment with a pre-emptive technological edge. Mitigation of technological superiority and the rise of local competitors have forced the Company to opt for a cooperative strategy with a local player in the establishment of a low-cost joint venture. Does the new joint venture facilitate the strategic shift or just create an illusion of cooperation?
Complexity academic level
Undergraduate students and post graduate students taking strategic management course.
Supplementary materials
Teaching Notes are available for educators only. Please contact your library to gain login details or email support@emeraldinsight.com to request teaching notes.
Subject code
CSS 11: Strategy.
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In developing countries like Tanzania, gems and jewellery industry mainly consists of disintegrated and unstable micro and small workshops which operate in a way that misalign…
Abstract
Purpose
In developing countries like Tanzania, gems and jewellery industry mainly consists of disintegrated and unstable micro and small workshops which operate in a way that misalign value addition processes. This study is aimed to bridge gap by focussing on exploitation of industrial clusters in social normalisation and economic resilience to developing countries. The world economic shocks has been not only individually experienced but also globally shared while disrupted lives across all countries and communities and negatively affected global socio-economic growth.
Design/methodology/approach
Furthermore, the explorative design was adopted in this study in order to explore needs of respondents, and with the aim to direct the study towards a descriptive design. The sample frame consists of participants in gems and jewellery activities in Tanzania whereby sample was drawn from Dar es Salaam and Arusha. Semi-structured interview was used to collect quantitative data to establish evidence of Tanzanians’ SSJs linked to global value chains (GVCs).
Findings
Results revealed the benefits of exploitation of artisanal industrial clusters to Tanzanians’ SSJs when linked to global value chains (GVCs). Findings of the study demonstrate the importance of artisanal industrial clusters in facilitating Tanzanians’ SSJs to access GVCs. Further, insufficient education, trust and social protection directly affects inclusive GVCs, inferring that the impact of artisanal industrial clusters on inclusive GVCs in social normalisation and economic resilience.
Research limitations/implications
Study findings reveals shortcomings in existing regulatory framework of linking Tanzanians’ SSJs to artisanal industrial clusters, for improvements to better support the inclusiveness in GVCs. Findings of this research invite interventions on institutional capabilities and entrepreneurial competencies to enhance the capabilities of small-scale jewellers (SSJs). Like other studies, this study involved cross-sectional data, limit targeted study population as representative of SSJs in industrial clusters and GVCs in economic crises at limited time.
Practical implications
The study findings makes important practical contributions to the Tanzania’s SSJs by examining mediating role of artisanal industrial clusters hence informing policymakers of mining sector how to improve accessibility on GVCs by focus on offering great institutional capabilities and entrepreneurial competencies. These findings will help SSJs and policy makers to get better understanding of the relationships in exploitation of artisanal industrial clusters when accessing GVCs. Therefore, they can make better decisions on implementing artisanal industrial clusters as well as management accessing GVCs, so that SSJs will attain the best possible performance.
Social implications
This emphasises the importance of community empowerment in the GVCs process through artisanal industrial clusters. Study findings indicate the influence of industrial relations to social dynamics which are previously inadequately addressed and scantly researched. In actual fact study propose initiatives that ensure local communities benefit socially from the integration of SSJs into GVCs through artisanal industrial clusters. Findings suggest local communities that take into account inter-sectionality of artisanal industrial clusters and inclusive GVCs, by considering how factors like education, trust and social protection status intersect to influence the social inclusiveness of SSJs.
Originality/value
There is limited evidence of linking Tanzanians’ SSJs to GVCs in social normalisation and economic resilience and few researchers have explored this topic. This article leverages exploitation of industrial clusters in normalisation and economic resilience to developing countries such as Tanzania as way of improving shared prosperity, sustainability, inclusive growth, cohesion, value chain upgrading and financial inclusion to SSJs.
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Devendra Naik and Khaiser Nikam
The purpose of this paper is to provide an overview of two law university libraries in the Karnataka state of southern India and their web-based online public access catalogue…
Abstract
Purpose
The purpose of this paper is to provide an overview of two law university libraries in the Karnataka state of southern India and their web-based online public access catalogue (web OPAC). Results from a survey of library users’ attitudes towards the use of the web OPAC, methods adopted to learn how to use the web OPAC, guidance sought to use the web OPAC and the extent of use of the web OPAC search facilities in select law school libraries in Karnataka are reported.
Design/methodology/approach
To study the users’ attitudes towards the use of the web OPAC in law university libraries in Karnataka, a questionnaire was developed and distributed to 300 users, including Bachelor Of Legislative Law students, Master of Laws students, research scholars and teaching staff. The sample population was chosen using the convenience sample method, and the researcher received 256 completed and usable questionnaires. A five-point Likert scale was used in the research questionnaire. Typical statistical tests such as mean and standard deviation were applied for the purpose of accuracy.
Findings
The results of the survey indicated that 92.1 per cent of respondents were using the web OPAC. Most of the web OPAC users strongly agreed that they learned to use the web OPAC from a library orientation programme. It was found that there are positive attitudes towards the web OPAC search facility. The survey also found that the web OPAC search page has not given satisfactory guidance to web OPAC users.
Practical implications
This research paper produces findings of relevance to any academic library to develop and implement a user-friendly web OPAC service.
Originality/value
There have been no previous published research studies of the web OPAC and users’ attitudes in the law university libraries in Karnataka state.
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Anna Leonard, Nampa Meameno Hamutumwa and Chiku Mnubi-Mchombu
The purpose of this paper is to examine the use of e-resources by the Faculty of Law’s academic staff at the University of Namibia’s (UNAM’s) main campus. The study aimed to…
Abstract
Purpose
The purpose of this paper is to examine the use of e-resources by the Faculty of Law’s academic staff at the University of Namibia’s (UNAM’s) main campus. The study aimed to determine their level of awareness of electronic resources (e-resources) available to them, how useful and effective they found these e-resources, and the challenges they face in accessing them.
Design/methodology/approach
A convenient sampling technique was used to select a sample of 12 law academics from the population of 17. The study used both qualitative and quantitative research methods using questionnaires and a semi-structured interview guide.
Findings
Findings revealed that the majority of the law academics were aware of the e-resources subscribed by UNAM’s library, although some were not aware of the newly subscribed international law databases. The findings further revealed that the academics used e-resources for research, publications and teaching purposes, but irregular training, bandwidth problems and limited searching skills hindered their use of e-resources.
Practical implications
Findings could be used to inform future collection-development decisions, realignment of information-literacy training and promotion and marketing of library services.
Originality/value
This study has made a significant contribution in the understanding the use of electronic legal resources by law academics at UNAM. The findings and recommendations could also benefit similar academic institutions in developing countries like Namibia.
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