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Article
Publication date: 9 April 2024

Mohd Abass Bhat, Shagufta Tariq Khan, Yousuf Mohamed Zahran Al Balushi, Abel Dula Wedajo and Mohammad Haseeb

Based on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and…

Abstract

Purpose

Based on the extended theory of planned behavior, this study aims to examine potential intentions-related factors that affect Islamic tax compliance moderated by information and communication technology (ICT) adoption.

Design/methodology/approach

A quantitative cross-sectional design was used to distribute questionnaire sets to 975 working Muslim Omanis by using convenience sampling method. PLS-SEM was mainly used to examine the data.

Findings

All the factors determine behavioral intention to pay Islamic tax (BIIT), which significantly predicts Islamic tax compliance behavior (ITCB). However, perceived control behavior negatively determines intention. ICT adoption moderates the link between BIIT and ITCB.

Practical implications

This study offers both practical and theoretical implications that can guide efforts to promote Islamic tax compliance and advance our understanding of tax behavior within the ETPB framework.

Originality/value

This study accounted for crucial factors determining intention than earlier ones using the ETPB. Considering technological advancements, the study also assessed the moderating role of ICT between BIIT and ITCB.

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: 6 November 2023

Abel Dula Wedajo, Shagufta Tariq Khan, Mohd Abass Bhat and Yousuf Mohamed Zahran Al Balushi

The study examines the characteristics and development trends of female entrepreneurship publications, cooperation networks between countries, journals and individuals…

Abstract

Purpose

The study examines the characteristics and development trends of female entrepreneurship publications, cooperation networks between countries, journals and individuals, intellectual structure of female entrepreneurship studies in Africa and hot research topics. Future comparative studies in different contexts and interdisciplinary collaboration can enrich the understanding about female entrepreneurship research.

Design/methodology/approach

The authors used text mining to analyze 130 peer-reviewed articles published from 1975 to 2022 for keywords and classify them into eight main classes: (1) Paradoxical space and informality, (2) work–family conflict, (3) women's entrepreneurial identity and networking, (4) rural women's entrepreneurial activities in the agricultural sector, (5) religious belief and women's entrepreneurial practice, (6) financial trap and environmental challenges, (7) women's entrepreneurial intentions and capacity building and (8) women in cultural entrepreneurship.

Findings

Female entrepreneurship publications develop significantly. Since 1975, African female entrepreneurship study has grown. Results show 130 publications from 1975 to 2023, with two papers published yearly in 2006–2011 and 23 in 2023, indicating growing interest. Paradoxical space and informality, work–family conflict, women's entrepreneurial identity and networking, religious belief and practice, financial trap and environmental challenges and entrepreneurial intentions and capacity building were hot topics identified by topic modeling analysis.

Practical implications

Female entrepreneurs have looser intellectual networks. Nation, organization and researcher communication is inadequate. Collaborating researchers from different universities and countries may develop the field.

Originality/value

This study is more data-driven and less biased than earlier reviews because it is based on thousands of citation data rather than a small number of papers pre-selected by the researchers. Displaying the field's structure and evolution enhances previous reviews.

Details

Management & Sustainability: An Arab Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2752-9819

Keywords

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