Search results

1 – 10 of 39
Article
Publication date: 23 September 2022

Visar Hoxha and Veli Lecaj

The purpose of this paper is to highlight the regulatory barriers to achieving sustainable buildings in Kosovo. The present paper focuses on regulatory barriers viewed from the…

Abstract

Purpose

The purpose of this paper is to highlight the regulatory barriers to achieving sustainable buildings in Kosovo. The present paper focuses on regulatory barriers viewed from the perspective of construction industry experts in achieving sustainable buildings.

Design/methodology/approach

The present study uses a qualitative research method and semi-structured interviews as a research instrument. The present study interviews around 20 experts in construction and property management, property development, spatial planning and energy management.

Findings

The study finds that Kosovo building laws and regulations provide for the materials assessment criteria, but the materials assessment criteria are only for mechanic strength. The study further finds that the sustainability concept is not included and incorporated in Kosovo's urban planning laws and regulations. The study also finds that despite specific clauses mentioning energy performance certificates in the Law on Energy Performance of Buildings in Kosovo, energy performance certificates appears to be not enforced and the nature of the barrier is more organizational rather than regulatory. Finally, the study finds that Kosovo laws are silent as far as green labeling of building materials is concerned.

Practical implications

The implication of the present finding is that policymakers in Kosovo not only should include clear sustainable materials assessment criteria in the law, but also enforce those criteria through testing and inspection mechanisms included in the law and implemented in practice through funding and organizational support. Nonetheless, policymakers in Kosovo should contemplate amending the urban planning laws in Kosovo and include both the term of sustainability at the planning level and conformity guidelines for sustainable design that can be done at the administrative directive level. Further, the clauses in the law do not suffice if the clauses are not accompanied by specific systemic and organizational support in the issuance of energy performance certificates. Policymakers in Kosovo should be proactive in designing clauses that specify green labeling standards for materials; however, these labeling standards should not adversely affect the cost of construction and reduce the demand for real estate.

Originality/value

The study is the first qualitative study about the perception of construction professionals in Kosovo, regarding the regulatory barriers of sustainable buildings in Kosovo.

Details

Property Management, vol. 42 no. 2
Type: Research Article
ISSN: 0263-7472

Keywords

Article
Publication date: 1 April 2024

La Ode Nazaruddin, Md Tota Miah, Aries Susanty, Maria Fekete-Farkas, Zsuzsanna Naárné Tóth and Gyenge Balázs

This study aims to uncover apple preference and consumption in Indonesia, to disclose the risk of non-halal contamination of apples and the importance of maintaining the halal…

Abstract

Purpose

This study aims to uncover apple preference and consumption in Indonesia, to disclose the risk of non-halal contamination of apples and the importance of maintaining the halal integrity of apples along the supply chain and to uncover the impacts of food miles of apples along supply chain segmentation.

Design/methodology/approach

This study adopted mixed research methods under a fully mixed sequential dominant status design (QUAN → qual). Data were collected through a survey in some Indonesian provinces (N = 396 respondents). Samples were collected randomly from individual consumers. The qualitative data were collected through interviews with 15 apple traders in Indonesia. Data were analysed using crosstab, chi-square and descriptive analysis.

Findings

First, Muslim consumers believe in the risk of chemical treatment of apples because it can affect the halal status of apples. Second, Indonesian consumers consider the importance of halal certification of chemical-treated apples and the additives for apple treatments. Third, the insignificance of domestic apple preference contributes to longer food miles at the first- and middle-mile stages (preference for imported apples). Fourth, apple consumption and shopping distance contribute to the longer food miles problem at the last-mile stage. Fifth, longer food miles have negative impacts, such as emissions and pollution, food loss and waste, food insecurity, financial loss, slow development of the local economy and food unsafety.

Practical implications

This research has implications for the governments, farmers, consumers (society) and business sectors.

Originality/value

This study proposes a framework of food miles under a halal supply chain (halal food miles) to reduce the risk of food miles and improve halal integrity. The findings from this research have theoretical implications for the development of the food mile theory, halal food supply chain and green supply chain.

Details

Journal of Islamic Marketing, vol. 15 no. 5
Type: Research Article
ISSN: 1759-0833

Keywords

Open Access
Article
Publication date: 13 February 2024

Duc Tran, Hans De Steur, Xavier Gellynck, Andreas Papadakis and Joachim J. Schouteten

This study aims to investigate the impact of consumer ethnocentrism on consumers' evaluation of blockchain-based traceability information. It also examined how the use of quick…

Abstract

Purpose

This study aims to investigate the impact of consumer ethnocentrism on consumers' evaluation of blockchain-based traceability information. It also examined how the use of quick response (QR) codes for traceability affects consumers' evaluation of traceable food products.

Design/methodology/approach

An online choice experiment was conducted to determine consumers' evaluation of the blockchain-based traceability of Feta cheese with a quota sample of 715 Greek consumers. Pearson bivariate correlation and mean comparison were used to examine the relationship between consumer ethnocentrism and QR use behaviour. Random parameter logit models were employed to examine consumers’ valuation of the examined attributes and interaction terms.

Findings

The results show that ethnocentric consumers are willing to pay more for blockchain-based traceability information. Ethnocentric consumers tend to scan QR codes with traceability information. Spending more time reading traceability information embedded in QR codes does not lead to a higher willingness-to-pay (WTP) for traceable food products.

Practical implications

The findings suggest that patriotic marketing messages can draw consumers' attention to blockchain-based traceability information. The modest WTP for and low familiarity with blockchain-based traceability systems raise the need for educating consumers regarding the benefits of blockchain in traceability systems.

Originality/value

This is the first study to provide timely empirical evidence of a positive WTP for blockchain-based traceability information for a processed dairy product. This study is the first to attempt to distinguish the effects of the intention to scan QR codes and reading information embedded in QR codes on consumers’ valuation of food attributes.

Details

British Food Journal, vol. 126 no. 13
Type: Research Article
ISSN: 0007-070X

Keywords

Article
Publication date: 30 May 2023

Wisudanto, Tika Widiastuti, Dien Mardhiyah, Imron Mawardi, Anidah Robani and Muhammad Ubaidillah Al Mustofa

The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the…

1151

Abstract

Purpose

The halal cosmetics industry continues to grow significantly. Furthermore, using halal cosmetics is a must for Muslims. This study aims to analyze the factors influencing the switching intention to halal cosmetics in Indonesia.

Design/methodology/approach

This quantitative study uses a Partial Least Square-Structural Equation Modelling (PLS-SEM) on 214 respondents. The variables include halal certification, halal awareness, product image, perceived behavioral control, subjective norm, attitude, advertisement and switching intention.

Findings

The product image plays the most influential role in deriving the attitude toward switching intention to halal cosmetics, following perceived behavioral control, halal awareness and subjective norm, but not halal certification and advertisement. The result indicates that the image of halal cosmetics influences customers’ attitudes toward switching to using halal cosmetics. Indonesian customers know the obligation to use halal products because they are Muslim. However, the existence of halal certification does not derive the switching intention to halal cosmetics.

Research limitations/implications

This study conducts research only in Indonesia. As a recommendation, further studies might conduct a comparative test using multicultural respondents in several countries. Other studies also suggested examining factors of switching intention through different generational, especially in countries with high individualism traits.

Practical implications

This study will encourage the halal industry, especially the halal cosmetics industry, to pay more attention to the product image. Meanwhile, the government can provide incentives or rewards to promote industry participation in halal cosmetics. The findings provide a more detailed understanding of how product image can influence someone to switch to halal cosmetics.

Originality/value

Research on switching intention to halal cosmetics is still limited. This study uses halal variables, while previous studies only used religiosity. This study also introduced the product images motivating customers’ switching intention to use halal cosmetics.

Details

Journal of Islamic Accounting and Business Research, vol. 15 no. 4
Type: Research Article
ISSN: 1759-0817

Keywords

Book part
Publication date: 6 May 2024

Ahmed Hassanein and Hana Tharwat

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR…

Abstract

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.

Details

The Emerald Handbook of Ethical Finance and Corporate Social Responsibility
Type: Book
ISBN: 978-1-80455-406-7

Keywords

Article
Publication date: 12 February 2024

Zeeshan Mahmood, Zlatinka N. Blaber and Majid Khan

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Abstract

Purpose

This paper aims to investigate the role of field-configuring events (FCEs) and situational context in the institutionalisation of sustainability reporting (SR) in Pakistan.

Design/methodology/approach

This paper uses insights from the institutional logics perspective and qualitative research design to analyse the interplay of the institutional logics, FCEs, situational context and social actors’ agency for the institutionalisation of SR among leading corporations in Pakistan. A total of 28 semi-structured interviews were carried out and were supplemented by analysis of secondary data including reports, newspaper articles and books.

Findings

The emerging field of SR in Pakistan is shaped by societal institutions, where key social actors (regulators, enablers and reporters) were involved in the institutionalisation of SR through FCEs. FCEs provided space for agency and were intentionally designed by key social actors to promote SR in Pakistan. The situational context connected the case organisations with FCEs and field-level institutional logics that shaped their decision to initiate SR. Overall, intricate interplay of institutional logics, FCEs, situational context and social actors’ agency has contributed to the institutionalisation of SR in Pakistan. Corporate managers navigated institutional logics based on situational context and initiated SR that is aligned with corporate goals and stakeholder expectations.

Practical implications

For corporate managers, this paper highlights the role of active agency in navigating and integrating institutional logics and stakeholders’ expectations in their decision-making process. For practitioners and policymakers, this paper highlights the importance of FCEs and situational context in the emergence and institutionalisation of SR in developing countries. From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Social implications

From a societal point of view, dominance of business actors in FCEs highlights the need for non-business actors to participate in FCEs to shape logics and practice of SR for wider societal benefits.

Originality/value

This paper focuses on the role of FCEs and situational context as key social mechanisms for explaining the institutionalisation of SR.

Details

Qualitative Research in Accounting & Management, vol. 21 no. 2
Type: Research Article
ISSN: 1176-6093

Keywords

Open Access
Article
Publication date: 10 April 2024

Fredrik Svärdsten and Kristina Tamm Hallström

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such…

Abstract

Purpose

The aim of this paper is to contribute to knowledge about the diversity of credibility arrangements in new audit spaces “in the margins” of auditing and the implications of such arrangements.

Design/methodology/approach

The paper is based on an in-depth qualitative study of the lesbian, gay, bisexual, transgender, queer and intersex (LGBTQI) rights certification run by the Swedish Federation for Lesbian, Gay, Bisexual, Transgender, Queer and Intersex Rights (RFSL) during its first decade of operation. We have interviewed employees and studied documents at the certification units within the RFSL. We have also interviewed certified organizations.

Findings

We highlight two features that explain the unusual credibility arrangements in this audit practice: the role of beneficiaries in the organizational arrangements chosen and the role of responsibility as an organizing value with consequences for responsibility allocation in this certification. These features make it possible for the RFSL to act as a credible auditor even though it deviates from common arrangements for credible audits.

Originality/value

The RFSL certification is different in several ways. First, the RFSL acts as both a trainer and an auditor. Second, the trainers/auditors at the RFSL have no accreditation to guarantee their credibility. Third, the RFSL decides for itself what standards should apply for the certification and adapts these standards to the operation being audited. Therefore, this case provides a good opportunity to study alternative credibility arrangements in the margins of auditing as well as their justifications.

Details

Accounting, Auditing & Accountability Journal, vol. 37 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 16 April 2024

Vidia Gati, Iman Harymawan and Mohammad Nasih

This study aims to examine the relationship of Indonesia’s Sharia Stock Index (ISSI) firms on environmental, social and governance (ESG) disclosure. This study is interesting…

Abstract

Purpose

This study aims to examine the relationship of Indonesia’s Sharia Stock Index (ISSI) firms on environmental, social and governance (ESG) disclosure. This study is interesting because ISSI firms are supposed to comply with Islamic values as this has been reflected in good corporate governance activities, demonstrating responsibility to others and participating in preserving nature/environmental activities.

Design/methodology/approach

The authors use sample firms that are listed on the Indonesia Shariah-compliant Stock Index (ISSI) from 2011 to 2020, which also published sustainability reports.

Findings

The study found that sharia firms are positively related to ESG disclosure. The authors also found that ESG disclosure of sharia firms is more pronounced in the reporting section of general, economic, environmental and social. Other findings suggest differences in the segments reported in the COVID and pre-COVID periods. This result is also robust by conducting a self-selection bias test with Heckman’s two-stage regression and Coarsened Exact Matching regression.

Practical implications

For policymakers, these results indicate that different characteristics of firms can affect ESG disclosure, and economic conditions will determine which sectors are disclosed the most.

Originality/value

This study provides empirical evidence that Indonesian Shariah-compliant stock index firms carried out their mission to disclose more information about their environmental and social responsibilities and governance issues.

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: 18 April 2024

Juan Antonio Dip

Using sentiment analysis (SA), this study aims to examine the impact of COVID-19 on mental health and virtual learning experiences among 1,125 students at a public Argentinean…

Abstract

Purpose

Using sentiment analysis (SA), this study aims to examine the impact of COVID-19 on mental health and virtual learning experiences among 1,125 students at a public Argentinean faculty.

Design/methodology/approach

A study was conducted during the COVID-19 pandemic, surveying 1,125 students to gather their opinions. The survey data was analysed using text mining tools and SA. SA was used to extract the students’ emotions, views and feelings computationally and identify co-occurrences and patterns in related words. The study also examines educational policies implemented after the pandemic.

Findings

The prevalent emotions expressed in the comments were trust, sadness, anticipation and fear. A combination of trust and fear resulted in submission. Negative comments often included the words “virtual”, “virtual classroom”, “virtual classes” and “professor”. Two significant issues were identified: teachers’ inexperience with virtual classes and inadequate server infrastructure, leading to frequent crashes. The most effective educational policies addressed vital issues related to the “virtual classroom”.

Practical implications

Text mining and SA are valuable tools for decision-making during uncertain times, such as the COVID-19 pandemic. They can also provide insights to recover quality assurance processes at universities impacted by health concerns or external shocks.

Originality/value

The paper makes two main contributions: it conducts a SA to gain insights from comments and analyses the relationship between emotions and sentiments to identify optimal educational policies. The study pioneers exploring the link between emotions, policies and the pandemic at a public university in Argentina. This area of research still needs to be explored.

Details

Quality Assurance in Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0968-4883

Keywords

Article
Publication date: 14 March 2024

Bilge Nur Öztürk

The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons…

Abstract

Purpose

The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons for white meat consumption in the UK and Turkey.

Design/methodology/approach

In the scope of the means-end chain theory, in-depth interviews were conducted with individuals, and the reasons for consumers’ product preferences were revealed by moving from concrete to abstract.

Findings

It has been determined that the white meat consumption of Muslims in the UK is primarily shaped by their religious approach. In Turkey, on the contrary, both consumption patterns and reasons for preference are changing. It has been found that white meat consumption is associated with values such as security needs, satisfaction with life, self-fulfillment and happiness.

Research limitations/implications

This research has contributed to the marketing literature by examining consumers’ implicit consumption reasons for white meat in the context of religion and culture.

Practical implications

Marketing strategies should focus on building trust in halal certification, particularly in the UK. Brands should associate their promotion strategies with feelings of security and happiness, which are associated in the minds of consumers.

Originality/value

This study is a new study in terms of revealing the connotations of consumers about consuming chicken and fish and showing the implicit needs that the brands can emotionally associate with.

Details

Journal of Islamic Marketing, vol. 15 no. 5
Type: Research Article
ISSN: 1759-0833

Keywords

1 – 10 of 39