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International Journal of Ethics and Systems
Number of Followers: 3  
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 2514-9369
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  • A fresh look on financial decision-making from the plasticity perspective
    • Pages: 426 - 441
      Abstract: International Journal of Ethics and Systems, Volume 34, Issue 4, Page 426-441, November 2018.
      Purpose The purpose of this paper is to propose an integrative framework bringing together results from neuroplasticity and decision-making from a neuroscience perspective with those from market plasticity, i.e. with which practices market actors shape markets. Design/methodology/approach Provided that developments in neuroscience indicate that training the brain for orientation toward efficient decision-making processes under uncertainty is possible, an in-depth analysis can be conducted by using the integrative framework, which was set up by the authors for advancing research efforts in neuroeconomics and neurofinance on these lines. Findings Markets have a plastic character; they can change shape and form and remain in that way thereafter. The marketers have always been causing this change to succeed in their marketing strategies and efforts. Plasticity, hitherto considered by marketing, market sociology and evolutionary economics, has a potential in financial decision-making processes, especially regarding its role in training the brain for stable financial decisions. Research limitations/implications The theoretical approach can be incorporated for delivering an alternative representation of the knowledge processes associated with financial decisions. Practical implications The practical approach can be used for improving the practical aspects of financial decision-making processes. Originality/value The contribution is the first of its kind which integrates neuroscience approaches of plasticity and decision-making with the concept of market plasticity from the literature on economics and management, showing their similarities and opening a new front of discussion on how these two approaches can learn from each other to increase the explanatory power of financial decision-making processes and to gain new insights for financial decision makers on how to make more efficient financial decisions in the times of uncertainty.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-08-20T10:22:55Z
      DOI: 10.1108/IJOES-02-2018-0022
  • Overreaction and underreaction anomalies in the Indonesian stock market: a
           sectoral analysis
    • Pages: 442 - 457
      Abstract: International Journal of Ethics and Systems, Volume 34, Issue 4, Page 442-457, November 2018.
      Purpose This purpose of this study is to empirically investigate the investors overreaction and underreaction behaviours across the sectoral stock indices in the Indonesian stock market. Design/methodology/approach Nine weekly sectoral stock indices, comprising agriculture; mining; basic industry and chemicals; miscellaneous industry; consumer goods industry; property and real estate; infrastructure, utilities and transportation; finance; and trade, service and investment for the period 2009-2012 were analysed using the paired dependent sample t-test. To provide more insightful empirical evidence, the presence of market anomaly of investor’s overreaction and underreaction was examined on five observations with different vulnerable times. Findings The study documented that the overreaction anomaly was present among the winner portfolios in the entire sectoral indices. With the exception of the sectoral index of basic industry and chemicals on the loser portfolio, the study documented the presence of underreaction anomaly among all other sectoral indices in Indonesia. These findings implied that the investors might be able to gain significant profits investing their monies in the sectoral stock market in Indonesia by implementing the contrarian strategy. Originality/value Originality in this paper lies in the discussion of overreaction of investors in Indonesia where the stock market has great potential and has different characteristics and different problems from other regions.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-01T12:24:54Z
      DOI: 10.1108/IJOES-12-2017-0235
  • An empirical assessment of employee integrity in the public sector of
    • Pages: 458 - 471
      Abstract: International Journal of Ethics and Systems, Volume 34, Issue 4, Page 458-471, November 2018.
      Purpose Integrity is a critical issue as it could lead to failures in governance, fraud, inefficacy, corruption and weak financial management particularly in the public sector. At present, the public sector is a matter of global concern because of the constant cases of failures in governance, fraud, inefficacy and corruption. As such, this sector has been pressurized to provide justification of the sources and usages of public resources and to improve their service performance as the public has the right to monitor the public sector management’s transparency and efficacy. This study aims to evaluate the state of present integrity practices among public sector employees from various Malaysian service schemes. Design/methodology/approach Primary data were collected using a questionnaire survey approach with 194 heads of departments in the Malaysian federal ministries. The collection of data was according to the perspective of 13 factors in integrity practices using a five-point Likert scale. Factor analysis and descriptive statistics were used for data analysis. In addition, data reliability was checked by Cronbach’s alpha test; data normality was examined by Skewness and Kurtosis tests, and data validity was tested by using Kaiser–Meyer–Olkin test and Barlett’s test. Findings The findings show that 92.6 per cent of the participants reported that they practised integrity within their departments. Nevertheless, the priority for these integrity factors varies according to the service schemes. In general, the departments of finance, audits and administration had an above-average integrity practice level; however, the practice of the accounting scheme is below the general average level. Practical implications These findings of the study will help policymakers to take necessary steps to improve the practices of integrity in the public sector to create a more dependable and efficient public sector in Malaysia. Originality/value This is an original study based on primary data that assess the performance of practicing integrity in the public sector of Malaysia.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-08-23T12:27:32Z
      DOI: 10.1108/IJOES-01-2018-0006
  • A three-country survey of public attitudes towards the use of rationing
           criteria to set healthcare priorities between patients
    • Pages: 472 - 492
      Abstract: International Journal of Ethics and Systems, Volume 34, Issue 4, Page 472-492, November 2018.
      Purpose The purpose of this study is to explore and compare citizens’ attitudes in Portugal, Bulgaria and Croatia towards rationing criteria that should support an explicit priority setting process at the micro level. Design/methodology/approach Preferences were collected through an online questionnaire containing 14 statements concerning lottery, economic and person-based priority criteria. Respondents indicated their level of agreement with each criterion. Non-parametric tests were applied to compare the levels of agreement among 355, 298 and 243 Portuguese, Bulgarian and Croatian respondents, respectively. Findings The three groups of respondents appear to be concerned with both a fair and efficient allocation of resources. The severity of health conditions and patient’s age were the criteria most accepted by the respondents. This study suggests that Portuguese, Bulgarian and Croatian respondents have similar social values concerning patient prioritization, although the Portuguese adhere slightly more to efficiency criteria and less to person-based and lottery criteria than Bulgarian and Croatian respondents. Practical implications A majority of respondents across the three countries report having opinion about the bedside rationing criteria. Portuguese, Bulgarian and Croatian respondents accept a combination of personal and economic criteria in patient’s prioritization. Originality/value This study represents the first attempt to compare citizen’s opinions of three member states of the European Union. Paper type Research paper
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-22T12:13:15Z
      DOI: 10.1108/IJOES-06-2018-0092
  • The corporate governance–risk-taking nexus: evidence from insurance
    • Pages: 493 - 509
      Abstract: International Journal of Ethics and Systems, Volume 34, Issue 4, Page 493-509, November 2018.
      Purpose This study aims to examine the impact of internal corporate governance mechanisms on insurance companies’ risk-taking in the UK context. Design/methodology/approach The study uses a panel data of all listed insurance companies on FTSE 350 over the 2005-2014 period. Multivariate regression techniques are used to estimate the effect of internal corporate governance mechanisms on insurance companies’ risk-taking. Findings The results show that the board size and board meetings are significantly and negatively related to risk-taking. In contrast, the results show that board independence and audit committee size are statistically insignificant but negatively related to risk-taking. The findings are robust to alternative measures and endogeneities. Research limitations/implications The findings have important implications for investors, managers, regulators of financial institutions and effectiveness of corporate governance reforms that have been pursued. Investors may further rely on internal corporate governance attributes to form expectations about risk-taking behaviour. Insurance companies need strong governance, as well as effective accounting and financial reporting standards, to enable proper insights into the company’s financial position. Originality/value This study contributes to the corporate governance literature and creates significant evidence regarding the role of corporate governance in constraining risk-taking behaviour in an industry with significantly complex context.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-26T12:44:20Z
      DOI: 10.1108/IJOES-07-2018-0103
  • Empirically analyzing public views on participation banks in Turkey
    • Pages: 510 - 526
      Abstract: International Journal of Ethics and Systems, Volume 34, Issue 4, Page 510-526, November 2018.
      Purpose This study aims to investigate the participation bankings’ financial services with the Islamic precepts in consideration of the doubts and questions in the minds of the public and religious people on this matter. The study further analyzes the differences between the conventional and Islamic financial services. The PBing, referred to as interest-free banking services, is analyzed in respect to Turkey and the public awareness on these practices are also surveyed empirically to offer some plausible findings and conclusions. Design/methodology/approach Data in this study are collected via survey method. The participants are picked randomly in the study. The priority of the study is the level of public awareness in terms of education level and financial preference. The findings are further empirically analyzed. The participants have been categorized based on their education level, income level and their religiosity. The significance between the Pearson’s chi-square test and the responses has also been tested. Only significant results have been included in the study. Findings The findings in the study suggest that the “Islamic” identity of the Islamic finance (IF) institutions has been hurt seriously and that a growing number of people now start considering these institutions as “non-Islamic.” The IF institutions which emerged to respond to the needs of the religious people who are keen to comply with the precepts of Islam have converged to their counterparts in the conventional banking system, particularly in secular countries like Turkey. Originality/value Some studies focusing on the consumers in Muslim countries reveal that the greatest expectation out of the Islamic Finance is that it will help the Islamic financial thought take root. One of the initial goals of it is to meet the financial expectations of the Muslims who are eager to follow the Islamic rules in their economic activities. But today, whether IF fulfills this major objective remains unclear. This study offers some empirical view on problem. Participation banks are also considered institutions of IF, which is part of the conventional banking system in Turkey. These institutions have been criticized because of the similarities to the banks in the conventional system, the proximities between the interest rates in the regular banks and the profit shares of these institutions and the unpopularity of the profit-loss sharing (PLS). Critics particularly argue that it is not proper to call these institutions “Islamic.” Currently, whether these banks are truly Islamic remains a controversy. This study analyzes the public perception of the IF as IF institutions by reliance empirical findings through survey. For the analysis, a diverse group of participants selected randomly (in terms of age, income, education and religiosity) in Turkey has been surveyed. The significance in the responses to the questions in the survey was measured empirically to draw conclusions based on the responses and the empirical results.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-18T09:48:49Z
      DOI: 10.1108/IJOES-04-2018-0062
  • Determinants of corporate environmental disclosure quality of oil and gas
           industry in developing countries
    • Pages: 527 - 563
      Abstract: International Journal of Ethics and Systems, Volume 34, Issue 4, Page 527-563, November 2018.
      Purpose This study aims to identify factors that influence corporate environmental disclosure (CED) quality. Design/methodology/approach Using content analysis, an index and scoring scheme were applied to annual reports, stand-alone reports and corporate homepages of a sample of 116 oil and gas companies in 19 developing countries (DCs). Findings The results of this study reveal that out of 12 hypothesized variables, only 5 variables (company size, foreign ownership, profitability, leverage and membership of industry’s associations) are positively related to the CED quality. Practical implications The study has implications in enhancing the understanding of CED practices by oil and gas companies in DCs and the factors that influence the quality of such disclosure. Thus, the results of the study serve as input toward the development of improved regulations concerning CED for the oil and gas industry and provide guidelines to the regulators to make relevant decisions on social and environmental information items to be incorporated in the regulatory standards. Originality/value The current study attempts to fill the gaps in the literature by examining CED quality (rather than its quantity), concentrating on environmental disclosure made on the three main mediums of reporting. The study also extends previous research of CED by investigating some factors that have the potential to influence the content-quality of environmental disclosure, such as type of company (independent or constrain company) and industry’s association membership which have never been examined in the related literature.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-22T12:15:38Z
      DOI: 10.1108/IJOES-03-2018-0042
  • Strategic performance measurement system, organizational learning and
           service strategic alignment
    • Pages: 564 - 592
      Abstract: International Journal of Ethics and Systems, Volume 34, Issue 4, Page 564-592, November 2018.
      Purpose Considering the significant contribution of service sector of the whole contribution of the economics, this study aims to investigate the impact of strategic performance measurement sytstem (SPMS) on sustainability strategic outcomes in the industry through organizational learning and service strategic alignment. Design/methodology/approach Using a survey study, 158 usable data were analysed using SmartPLS. Findings The results show that service strategic alignment and organizational learning mediate the relationship between SPMS and performance for product differentiation companies. For cost leadership companies, the results indicate that there is no mediation of service strategic alignment and organizational learning on the relationship between SPMS and performance. Research limitations/implications This study first provides evidence that SPMS improves performance through service strategic alignment and organizational learning for product differentiation companies in which innovation is crucial to thrive and succeed. Second, it introduces to the literature the characteristics of SPMS. Originality/value New insights of implementation of SPMS in improving companies’ performance in Indonesian financial institutions are provided.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-12T02:52:35Z
      DOI: 10.1108/IJOES-07-2018-0102
  • Making sense of our existence: the scientific and religious worldview
    • Pages: 593 - 607
      Abstract: International Journal of Ethics and Systems, Volume 34, Issue 4, Page 593-607, November 2018.
      Purpose This paper aims to understand the position of science and faith on questions of meaning in existence. Design/methodology/approach This paper reviews the literature to enhance mutual understanding of original views of both science and religion camps on existential questions. Findings Science is dedicated to identifying natural cause and effect relationships. This paper shows that faith does not frustrate that purpose. Science should be universal and its established knowledge through evidence should benefit all mankind and should be developed by people from diverse backgrounds. On the other hand, no religious text is a pure science book and no religion claims as such. Nonetheless, understanding and explaining the deeper meaning of life is beyond the domain of science. Science cannot be an arbiter in philosophical, moral, social and political matters. Originality/value This paper clarifies the epistemological boundaries of science and religion on existential questions. It makes a case for mutual co-existence of both empirical knowledge and values in the future of society, as co-existence of both empirical knowledge and values is necessary in a healthy, progressive and spiritual society.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-08T10:56:40Z
      DOI: 10.1108/IJOES-08-2018-0116
  • Exploring stakeholders’ views on a corporatized zakat institution’s
           management performance
    • Pages: 608 - 631
      Abstract: International Journal of Ethics and Systems, Volume 34, Issue 4, Page 608-631, November 2018.
      Purpose This paper aims to fill the noticeably fragmented zakat literature repertoire by empirically exploring stakeholders’ views toward zakat management performance issues based on a selected zakat institution (ZI) operating on a corporatized platform with corporate administrative style. Design/methodology/approach A quantitative approach using a questionnaire survey distributed to Muslims in the State which ZI is operating was adopted. A total of 448 usable responses are used in the analysis covering descriptive and mean difference. Findings The results indicate that managerial reform configuration in terms of corporatization has been viewed positively by stakeholders, translated into a comforting agreement score toward ZI’s improved management performance (collection, disbursement and reporting). Such perceptions are, however, observably sensitive to demographic factors of gender and employment type. The survey also document evidence that the corporatization exercise itself had improved respondents’ confidence toward ZI being the zakat administrator in the State. Originality/value The research contributes to the public policy debate with respect to corporatized ZI’s management performance from the stakeholders’ perspective. The results are arguably informative at various levels, forming a basis for reality check and policy inputs for various stakeholders, including (but not limited to) the ZI itself, zakat payers and asnafs, particularly in designing relevant and necessary administrative strategies and relevant policy formulation in addressing the performance and accountability issues in ZIs.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-26T12:43:00Z
      DOI: 10.1108/IJOES-08-2018-0115
  • Determinants of Shari’ah governance disclosure in financial
    • Abstract: International Journal of Ethics and Systems, Ahead of Print.
      Purpose This paper aims to investigate factors influencing Shari’ah governance disclosure (SGD) in financial institutions. Design/methodology/approach Using content analysis approach, 46 annual reports published in 2015 by banks and insurance companies were investigated based on a self-constructed disclosure index. Findings The results show that the average level of voluntary disclosure of Shari’ah governance in Saudi financial institutions is 11.7 per cent, which is lower than expectations Moreover, regression analysis shows that industry type, ownership structure and board composition significantly determine the extent of voluntary disclosure of Shari’ah governance. Local financial institutions which are owned by non-governmental agencies are more likely to disclose voluntarily their Shari’ah governance, in particular from the banking industry. Research limitations/implications It also bridges the gap between theory and practice and can be used to practice economic and commercial impact in teaching to influence public policy in research contributing to the body of knowledge and especially for the insurance sector and government. Social implications It provides guidance to the ethical investors and supports them in the decision-making process. Originality/value This research extends the investigation of SGD into insurance sector in a country that has a general policy about adhering to Islamic principles. Financial institutions might go beyond the country affirmations to legitimate their identity in response to the society critiques about the issue. Accordingly, internal attributes and strategies of financial institutions may play a significant role in distinguishing its compliance with Islamic principles to respond to the society critiques about financial transactions.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-12-17T02:05:25Z
      DOI: 10.1108/IJOES-07-2018-0111
  • The role of stock market in influencing firms’ investments in Jordan
    • Abstract: International Journal of Ethics and Systems, Ahead of Print.
      Purpose With reference to the methodology of Prof Choudhry in his book “Tawhidi Epistemology and its Applications: Economics, Finance, Science, and Society” in 2014, in a different context, this study aims to present the conceptual fundamental of Islamic finance investment, where investment decisions are governed by Divine law and Islamic jurisprudence, followed by the empirical nature of real-world issues where investment decisions are governed by only financial indicators, using the Amman Stock Exchange as a case study. Design/methodology/approach As pointed out by Raderbauer (2011), research and industry initiatives mainly focus on environmental measures while ignoring the economic and socio-cultural dimension of sustainability. Recognizing the importance of a holistic understanding to define sustainable business practices for the accommodation industry. Financial markets are no exception; moral and values either coming from secular or religious understanding help to examine relationships between attitudes and actions, as well as differences in attitudes and actions related to the business’ characteristics. In business, ethical considerations apply to a broad list of virtues that companies, their managers and employees customarily seek to adopt. These include, but are not limited to, the encouragement of honesty, integrity and efficiency, as well as diversity and communication skills. One of the most common sources of ethical considerations is religion. In these cases, religious doctrine imparts a sense of applied ethics, where one considers what right conduct is, how to live a life pleasing to the Divine and how one should treat him/herself and others in accordance with those teachings. Again, as ethical considerations is a broad philosophical concept, it can apply to any situation where the person ponders the nature of right and wrong, how to recognize the difference and the meaning those conclusions carry for everyday life. Findings It can be concluded that the overall the quantitative and qualitative statistics showed that accommodation business manager’s decision has had a very little positive attitude toward sustainability and the implementation of sustainable business practices in ASE financial transaction, no matter what classification, type of business, ownership or size of business. Only rules and regulations govern the attitude and behavior when making financial transactions with profit is the main target. Moral indicators could not be seen throughout the analysis and test used to achieve objectives of the study at hand. One can imagine that the combined two factors together “Moral-Material” in implementing financial transactions will produce a more beneficial outcome. Achieving a material and holistic objective will produce an optimum situation, which can contribute positively to sustainable development. Originality/value Islamic alternatives to traditional investment tools have been driven by the fact that such tools do not conform to the Islamic general principles of the Shari’ah (Usmani, 2002). There has been a growing desire to have funds in which profits are not based on riba or interest, which is prohibited in Islam. Muslims deem that profit should come because of efforts; this is not the case in interest-dominated investments. In addition, there is a desire to have investment portfolios, which are morally purified. Thus, investments in companies that are not in compliance with the Shari’ah are not permitted and are eliminated from the portfolio. To ensure compliance with the forgoing condition, Shari’ah advisory boards whose role is mainly to give assurance that money is managed within the framework of Islamic laws govern Islamic mutual funds (Hassan, 2001; Hassan, 2002). On the other hand, dealing with the applied part, the paper will deal with a case study from Jordan (Amman Stock Exchange), where, code of ethics is issued by virtue of the provisions of Article 26 (e) of the Securities Law No. 23 of 1997. The Amman Stock Exchange operates as an exchange for the trading of securities. The company lists securities such as equities and bonds. Its activities include providing enterprises with a means of raising capital by listing on the exchange; encouraging an active market in listed securities based on the determination of prices and trading; providing facilities and equipment for trading the recoding of trades and publication of prices; monitoring and regulating market trading; and coordinating with the Jordan Securities Commission as necessary. The company’s activities also include ensuring compliance with the law, fair market and investor protection; setting out and enforcing a professional code of ethics.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-11-27T02:36:19Z
      DOI: 10.1108/IJOES-08-2018-0122
  • Linking religiosity to citizenship behaviour under materialism attitude
    • Abstract: International Journal of Ethics and Systems, Ahead of Print.
      Purpose This study aims to understand the complex relationship between religiosity and citizenship behaviour by examining the role of materialism attitude and empathy. Design/methodology/approach This study developed a structural equation model with some measures taken from the previous literature. This study conducted a survey of young people in Indonesia context and used partial least square to test the proposed hypothesis. Findings The empirical results indicate the mechanism from religiosity to citizenship behaviour involves empathy. However, under high materialism attitude, an increasing level of religiosity will have a lower impact on citizenship than the individual under low materialism attitude. Originality/value This study extends to the discussion on the complicated relationship between religiosity and citizenship behaviour by introducing the moderating effect of materialism attitude and the mediating effect of empathy.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-11-07T02:51:21Z
      DOI: 10.1108/IJOES-07-2018-0104
  • Scarcity in the age of abundance: paradox and remedies
    • Abstract: International Journal of Ethics and Systems, Ahead of Print.
      Purpose This paper aims to examine the concepts of scarcity and abundance from an interdisciplinary perspective. It argues that the idea of economics, as the study of human behavior with regard to scarce resources and unlimited wants, leads to competition, confrontation and conflict, whereas the nature of humans is that of kindness, cooperation and sharing. Design/methodology/approach The paper uses content analysis of texts from multiple disciplines, using both deductive and inductive logic, to study the situation of scarcity and abundance, explore reasons and offer remedies. The paper consists of seven sections, five of which are the main discussion. Section 2 looks at the concepts of scarcity and abundance. Section 3 presents reasons for scarcity: economic and behavioral. Section 4 discusses the civilization perspective of poverty and wealth. Section 5 briefly looks at sustainable development and good governance. Section 6 argues in favor of simplicity and spirituality as remedies for the problem of scarcity, and Section 7 concludes the paper. Findings The paper demonstrates the relativity of the concepts of scarcity and abundance, points out the paradox of the modern consumer economies and argues that simplicity, spirituality and universal values are necessary to remedy the ills of overconsumption/overproduction, waste and inequality. Originality/value This paper offers spirituality and ethics-based remedies for the negative consequences of neo-classical economics and social Darwinism.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-11-06T10:46:17Z
      DOI: 10.1108/IJOES-07-2018-0097
  • Stock market interlinkages among the BRIC economies
    • Abstract: International Journal of Ethics and Systems, Ahead of Print.
      Purpose This paper aims to study the co-integration among the stock markets of BRIC nations of Brazil, Russia, Indian and China to analyze if the series move apart or they move together in the long term. and to examine the implied volatility transmission between the Indian implied volatility index and three international indices and vice-versa by using synchronized daily data by using techniques such as generalized impulse response functions and variance decompositions. More specifically, the authors investigate how shock to one volatility index affects another volatility index and what is the magnitude and sign of affect and how long does the effect persist' Design/methodology/approach Unit root tests are conducted to determine the order of integration for each index. The cointegration analysis is used to evaluate the co-movement of a long-term equilibrium relationship among the four stock market indices. Variance decomposition test helps to explain that how much movement in the dependent variable is explained due to its own shock vis-a-vis to the shock of other variables under the study. Impulse response function is used to find out the impact of the standard deviation of shock given to one variable on the impact on the other variable. Findings There exists one long-run cointegrating relationship between the four stock markets under study. The coefficient of VECM is −0.00031 which is negative and highly significant at 1 per cent. This confirms the existence of a stable long-run causal relationship between the variables. Variance decomposition shows that indices of Brazil, China and Russia can explain on average 4, 0.5 and 5 per cent, respectively, of the forecast error variance of Indian index. On the other hand, Indian market can explain on an average 6.7, 5 and 3 per cent of the forecast error of Brazilian, Chinese and Russian markets, respectively. Originality/value The research paper is an original work of the author.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-11-06T10:44:12Z
      DOI: 10.1108/IJOES-04-2018-0064
  • Temptation and the propensity to engage in unethical behaviour
    • Abstract: International Journal of Ethics and Systems, Ahead of Print.
      Purpose The purpose of this paper is to investigate the propensity of business students to engage in unethical behaviour in the field of work. The study further examines the effect of temptation on the propensity of an individual to engage in an unethical conduct. Design/methodology/approach A survey method of research was used, and a set of questionnaires was developed and administered to the respondents. Data were collected from 551 undergraduate students from University of Ghana Business School and the partial least square structural equation modelling technique was used to analyse the data. Findings The results indicate that the likelihood of students engaging in an unethical conduct is high when tempted. Students who are desirous of getting rich, who lack self-control and whose way of thinking are affected when found in tempting situations have high propensity to engage in unethical conduct. Practical implications The findings of this study provide some useful insights to the corporate world on the behavioural intentions of future graduates in tempting situations. Originality/value This study highlights the effect of temptations on an individual’s propensity to engage in an unethical conduct.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-31T02:33:19Z
      DOI: 10.1108/IJOES-04-2018-0057
  • A comprehensive review of barriers to a functional Zakat system in Nigeria
    • Abstract: International Journal of Ethics and Systems, Ahead of Print.
      Purpose Muslims in Nigeria, like in many Muslim-majority countries, are striving to have a functional Zakat system in search of solutions to the perennial problem of poverty and its damning consequences. Nevertheless, there are still unsettled concerns arising from the current and widespread implementation of dissimilar (diverse) approaches to the Zakat system in various parts of the country. The purpose of this paper is to review comprehensively what are the hindrances of a vibrant Zakat system and how far the identified impediments may affect the system in the Nigerian context. Design/methodology/approach The methodology adopted is the review of extant relevant literature in the field of scholarly publications. Findings The findings of this study revealed that the fragmented implementation of the Zakat system within the context of the Nigerian democratic system of government lead to the weak governance with respect to law, administration and management; lack of a generally accepted fatwa from the Muslims scholars (Ulamas); absence of Zakat accounting standard; and low compliance behavior are the major barriers that require the attention of government and other stakeholders such as the traditional leaders, the accounting regulatory bodies, the Ulamas, as well as the economic and accounting researchers. Practical implications It was recommended that the stakeholders should make concerted efforts toward ensuring success of the Zakat system for attaining salvation in the hereafter and for social security, as well as economic prosperity. Originality/value The paper is the first paper that comprehensively reviews previous literature in the Zakat environment on factors that become barriers to implement a comprehensive Zakat system in Nigeria.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-30T03:39:15Z
      DOI: 10.1108/IJOES-06-2018-0090
  • Second-generation gender bias
    • Abstract: International Journal of Ethics and Systems, Ahead of Print.
      Purpose The eradication of gender discrimination at work has been a prominent feature of the UK political and business agenda for decades; however, the persistent business gender leadership gap remains. The concept of second-generation gender bias has recently been proposed as the primary cause. This paper aims to evaluate how women experience second-generation gender bias in construction organisations. It examines key manifestations of second-generation gender bias and how it impacts women’s career progression into leadership positions in the UK construction industry. Design/methodology/approach This paper adopts a broad feminist interpretative lens aligned with the general aims of feminist critical inquiry through semi-structured interviews with 12 women experiencing career journeys of at least five years in the construction industry. Findings This paper reveals that second-generation gender bias hinders the career development and leadership identity of some women and the persistent business gender leadership gap is unlikely to change without addressing it. Originality/value There is little or no research that speaks exclusively to the experience of second-generation gender bias and female managers working within the UK construction. This paper provides further insight into the barriers women face when attempting to progress into senior management roles, particularly in construction.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-30T02:20:33Z
      DOI: 10.1108/IJOES-05-2018-0079
  • Political economy of peace, development and law
    • Abstract: International Journal of Ethics and Systems, Ahead of Print.
      Purpose The purpose of this study is to explain the discipline of political economy in terms of the theory of conflict and conflict resolution on social matters. Such a theory arises substantively from the generalized and unique methodological worldview of unity of knowledge found in the Islamic epistemological case. Design/methodology/approach This paper simply uses this epistemic background without dwelling in details of the Islamic methodological worldview of unity of knowledge. Among the central social issues examined in this paper is that of preservation of peace in terms of pressing issues that complement with the concept of well-being. Findings The imminent study of political economy of socioeconomic development and United Nations Declaration of Human Rights is explained as a broader concept of peace as organic relational balance between the good and true pursuits of life in terms of common global well-being. Within this purview, analytical examination is made of various theoretical precepts. Within the same goal of peaceful coexistence and global conflict resolution, the official stand of Malaysia in global peace is enunciated. Originality/value The paper conveys a critical conceptual idea to debate the scope and approach of political economy of peace, development and law matters. The results of the approach used in this study constitute a major contribution of this paper to scholarship in general and acts as a critique of developmental thought of political economy of peace and law.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-17T08:46:16Z
      DOI: 10.1108/IJOES-05-2018-0076
  • The paradox of political dynasties of regeneration type and poverty in
           regional autonomy era
    • Abstract: International Journal of Ethics and Systems, Ahead of Print.
      Purpose This paper aims to identify some key points about the practice of political dynasties and poverty in the era of regional autonomy through literature studies. Design/methodology/approach This research uses literature study method and is organized into three parts. The first is to elaborate reflections on regional autonomy, political dynasty and substantive poverty. The second is to decipher the reality and the practice of political dynasty in the era of regional autonomy and poverty level. The third is to analyze the political dynasty and poverty in the era of regional autonomy. The last is the policy advices. Findings The start of dynastic leadership began before the era of direct elections in 2005 and continued after the direct elections, so that the decentralization system provided space to build a political dynasty. Regional autonomy poses the risk of full control by local elites and the birth of local ruling elites, or it indicates the presence of local elite dominance both economically and politically in the region. The autonomy era had an impact on the decrease of poverty in the area of regeneration political dynasty. This is evidenced by the decrease in the percentage of poverty index from year to year, although not yet out of the category of poor areas (based on national index), or only 4 regions from 12 regions that belong to non-poor areas. Although the average dynasties count is able to reduce poverty each year, the income distribution in majority of the political dynasty regions is uneven. Originality/value This research is a preliminary study on the political dynasty of regeneration type in Indonesia which is a hot issue in the era of regional autonomy as well as can add empirical evidence about the debate about political dynasty and poverty.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-10-12T01:21:25Z
      DOI: 10.1108/IJOES-05-2018-0069
  • State building in post-conflict zones: lessons from Palestine and Kosovo
    • Abstract: International Journal of Ethics and Systems, Ahead of Print.
      Purpose This paper aims to explore the state-building attempts in post conflict zones. The neoliberal economic system has dominated the key international organizations such that the latter have designed their approaches for state building based on it. The framework of these approaches focuses on minimal state interventions in the economy and free markets by being as a “one size fits all”. However, several prominent financial institutions such as the United Nations, World Bank and International Monetary Fund that have implemented some of these approaches in various regions resulted in limited success. Design/methodology/approach This paper is comparing two cases of state building before statehood and sovereignty, and this comparison comes in socioeconomic practices of international players and local governments. Findings This model has been carried out in Palestine and Kosovo but failed in meeting the expected demands of independence and prosperity. Instead, it resulted in more failures in the markets and caused a decline in the macro and micro economic indicators. Originality/value The key reasons for such failures, specifically in Palestine and Kosovo, are believed to be related to the top-down approach of policy-making, the lack of independence and sovereignty and the absence of popular and local participation in policies and plans. In such context, this approach has to be further revised to create a more inclusive participatory and representative model.
      Citation: International Journal of Ethics and Systems
      PubDate: 2018-07-26T12:19:54Z
      DOI: 10.1108/IJOES-02-2017-0031
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