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Open Access
Article
Publication date: 17 December 2020

Nor Hafizah Zainal Abidin, Fatimah Mat Yasin and Ahmad Zainal Abidin

The purpose of this study is to gather the perceptions of the Shari'ah committee members on what and how they safeguard and strengthen their independence in fact and independence…

2202

Abstract

Purpose

The purpose of this study is to gather the perceptions of the Shari'ah committee members on what and how they safeguard and strengthen their independence in fact and independence in appearance during the discharge of their duties.

Design/methodology/approach

Data were gathered through semi-structured interviews with 13 Shari'ah committee members from 13 different Islamic financial institutions (IFIs).

Findings

Based on the Islamic worldview and agency theory, the findings suggest that safeguard measures within the context of the Shari'ah committee are strengthened by the following factors: presence of competencies, personal characteristics of the Shari'ah committee members, board engagement, role of the chairman in the Shari'ah committee and accountability to God. Based on the agency theory, it can be suggested that the characteristics of the Shari'ah committee and the presence of an effective governance structure are able to minimise threats to the independence of the Shari'ah committee and enhance its effectiveness.

Practical implications

The insights from this study highlight that proper and fit criteria need to be enhanced to ensure the independence of the Shari'ah committee members when performing their roles for IFIs. Moreover, it shows that board engagement and chairman involvement in overseeing the Shari'ah committee in the discharge of its duties is able to improve the independence of the Shari'ah committee both in fact and in appearance.

Originality/value

This study contributes to the evidence on safeguard measures in the Malaysian context, which is highly regulated in relation to the Shari'ah governance practices in IFIs. This evidence could be considered by other Shari'ah committees in different contexts.

Details

Asian Journal of Accounting Research, vol. 6 no. 2
Type: Research Article
ISSN: 2443-4175

Keywords

Open Access
Article
Publication date: 17 November 2022

Niamh M. Brennan

Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using…

4352

Abstract

Purpose

Unlike quantitative studies, interview data generally cannot be validated; yet, they are typically the only evidence of the research. This study develops protocols for using verbatim interview quotations in research and for assessing the quality of interview quotations.

Design/methodology/approach

This research reviews 20 empirical papers using in-depth interviews containing 600 interview quotations to examine authors' approaches to verbatim interviewee quotations. The research analyses the sample papers for interview transcript handling, selection of quotations, the number and length of interview quotations, how they are placed and presented, the proportion of interviewee voices reproduced in quotations and the disclosure of protocols for translating and editing quotations. This paper includes illustrative interview quotations as exemplars of best practice.

Findings

Given the modest discussion of the principles influencing the reproduction of quotations in research, this study develops a framework for evaluating prior research. Researchers use a wide variety of practices to reproduce interview quotations in accounting research. The issues derived from this review, and their application to interview-based papers, frame an argument for a general set of quality criteria and protocols rather than rigid rules for assessing qualitative work. These criteria can serve as anchor points for qualitative evaluation.

Originality/value

There is little guidance on the use of interview quotations in qualitative research which this study bridges.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 12 February 2021

Suzette Dyer, Heather Lowery-Kappes and Fiona Hurd

This paper details how we adapted a critically informed third-year career management and development course to address an identified gap in our Human Resource Management students…

Abstract

Purpose

This paper details how we adapted a critically informed third-year career management and development course to address an identified gap in our Human Resource Management students learning at both practical and theoretical levels. In order to address this gap, we explored and challenged the aims of our critically informed pedagogy, and alongside our campus career development services, collaboratively redesigned the course to enhance theoretical and practical learning outcomes of students.

Design/methodology/approach

We detail changes made through three stages of curriculum redesign and provide an exploratory analysis of 106 student reflections on the third iterative redesign. This exploratory analysis focuses on student learning outcomes resulting from their engagement with the career practitioner and the revised course content.

Findings

Students found the course theoretically challenging and practically relevant and were readily able to incorporate career theory into descriptions of their own careers. However, more significantly, students were also able to situate themselves within a wider critique of the context of careers, demonstrating the development of critical reasoning skills and moving towards practical and critical action, demonstrating praxis.

Originality/value

Our experience provides an example of bridging the seeming paradox of critical pedagogy and practice. Specific details of curriculum design may be of interest to those looking to improve both theoretical and practice engagement.

Details

Journal of Work-Applied Management, vol. 13 no. 1
Type: Research Article
ISSN: 2205-2062

Keywords

Open Access
Article
Publication date: 3 July 2020

Yam B. Limbu, Marta Giovannetti and Silvio Cardinali

The main objective of this study is to assess the applicability and robustness of the information motivation behavioural skills (IMB) model in determining dietary supplement usage…

1949

Abstract

Purpose

The main objective of this study is to assess the applicability and robustness of the information motivation behavioural skills (IMB) model in determining dietary supplement usage of pregnant and breastfeeding women. More specifically, we examine the indirect effects of online social capital and internet use for health information on dietary supplement usage through self-efficacy and the moderating role of educational attainment.

Design/methodology/approach

Data was collected from 415 pregnant and breastfeeding Italian women using a self-administered questionnaire. Hypotheses were tested using Hayes's (2013) PROCESS macro for SPSS.

Findings

Internet use for health information is directly associated with dietary supplement usage. Online social capital and internet use for health information positively influence dietary supplement usage through self-efficacy. However, the results from moderated mediation analyses show that the mediation effects are moderated by educational attainment so that indirect relationships were stronger among women with a lower level of education than among those with a higher level of education.

Practical implications

Dietary supplement marketers and public health agencies can develop and implement dietary supplement promotional materials and interventions by disseminating information through the internet and social media and by strengthening social ties on online networking sites.

Originality/value

The originality of this study lies in the use of the IMB model as a theoretical framework to examine the mediating role of self-efficacy and the moderating role of education in explaining the mechanism of how online social capital and internet use for health information influence dietary supplement usage.

Details

British Food Journal, vol. 123 no. 1
Type: Research Article
ISSN: 0007-070X

Keywords

Open Access
Article
Publication date: 9 March 2020

Tarek Ben Hassen

The purpose of this paper is to analyze the characteristics and dynamics of the entrepreneurship ecosystem in the ICT sector in Qatar.

3552

Abstract

Purpose

The purpose of this paper is to analyze the characteristics and dynamics of the entrepreneurship ecosystem in the ICT sector in Qatar.

Design/methodology/approach

The methodology of this research is based on a literature review and information collected through semistructured interviews with the different stakeholders involved in the entrepreneurship ecosystem in the ICT sector in Qatar.

Findings

The results show that two opposite forces shape the entrepreneurship ecosystem in the ICT sector in Qatar. On one hand, the strong determination and intervention of the Qatari government to diversify the economy by creating a vibrant ecosystem in the ICT sector. On the other hand, entrepreneurs in this sector are still facing some barriers and difficulties, and those issues are tightly related to Qatar's economic characteristics as a rentier state whose economy is driven by hydrocarbon resources.

Originality/value

These findings contribute to the clarification and critical analysis of the current dynamics of the entrepreneurship ecosystem in the ICT sector in Qatar, which would have several policy implications.

Details

Journal of Small Business and Enterprise Development, vol. 27 no. 2
Type: Research Article
ISSN: 1462-6004

Keywords

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