Subjects -> BUSINESS AND ECONOMICS (Total: 3510 journals)
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HUMAN RESOURCES (103 journals)                     

Showing 1 - 92 of 92 Journals sorted by number of followers
Asia Pacific Journal of Human Resources     Hybrid Journal   (Followers: 222)
Human Resource Management     Hybrid Journal   (Followers: 77)
Organizational Behavior and Human Decision Processes     Hybrid Journal   (Followers: 75)
Human Resource Management Journal     Hybrid Journal   (Followers: 74)
Human Relations     Hybrid Journal   (Followers: 61)
Human Resource Management Review     Hybrid Journal   (Followers: 60)
International Journal of Human Resource Management     Hybrid Journal   (Followers: 53)
Annual Review of Organizational Psychology and Organizational Behavior     Full-text available via subscription   (Followers: 52)
Journal of Accounting and Economics     Hybrid Journal   (Followers: 46)
Accounting, Organizations and Society     Hybrid Journal   (Followers: 44)
Journal of Accounting Research     Hybrid Journal   (Followers: 34)
Contemporary Accounting Research     Full-text available via subscription   (Followers: 34)
Review of Accounting Studies     Hybrid Journal   (Followers: 29)
Human Resource Development Quarterly     Hybrid Journal   (Followers: 28)
Accounting Auditing & Accountability Journal     Hybrid Journal   (Followers: 26)
Human Resource Development Review     Hybrid Journal   (Followers: 25)
Accounting Forum     Hybrid Journal   (Followers: 24)
Advances in Developing Human Resources     Hybrid Journal   (Followers: 24)
Personality and Individual Differences     Hybrid Journal   (Followers: 24)
American Journal of Finance and Accounting     Hybrid Journal   (Followers: 23)
Accounting and Business Research     Hybrid Journal   (Followers: 23)
Journal of Human Development and Capabilities : A Multi-Disciplinary Journal for People-Centered Development     Hybrid Journal   (Followers: 22)
International Journal of Human Resources Development and Management     Hybrid Journal   (Followers: 22)
European Accounting Review     Hybrid Journal   (Followers: 20)
Human Resource Management Research     Open Access   (Followers: 19)
Human Resource Development International     Hybrid Journal   (Followers: 18)
Open Journal of Leadership     Open Access   (Followers: 18)
International Journal of Accounting and Finance     Hybrid Journal   (Followers: 17)
Critical Perspectives on Accounting     Hybrid Journal   (Followers: 16)
Accounting Education: An International Journal     Hybrid Journal   (Followers: 16)
Personnel Review     Hybrid Journal   (Followers: 15)
International Journal of Banking, Accounting and Finance     Hybrid Journal   (Followers: 15)
European Journal of Training and Development     Hybrid Journal   (Followers: 14)
International Journal of Management Development     Hybrid Journal   (Followers: 13)
Review of Public Personnel Administration     Hybrid Journal   (Followers: 13)
Public Personnel Management     Hybrid Journal   (Followers: 13)
International Journal of Human Resource Studies     Open Access   (Followers: 13)
Advances in Accounting     Hybrid Journal   (Followers: 12)
British Accounting Review     Hybrid Journal   (Followers: 12)
International Journal of Management Education     Hybrid Journal   (Followers: 11)
New Horizons in Adult Education and Human Resource Development     Hybrid Journal   (Followers: 11)
International Journal of Behavioural Accounting and Finance     Hybrid Journal   (Followers: 11)
Review of Quantitative Finance and Accounting     Hybrid Journal   (Followers: 10)
Journal of Human Capital     Full-text available via subscription   (Followers: 10)
International Journal of Accounting, Auditing and Performance Evaluation     Hybrid Journal   (Followers: 9)
Journal of Accounting and Public Policy     Hybrid Journal   (Followers: 7)
Journal of Accounting Education     Hybrid Journal   (Followers: 7)
Qualitative Research in Accounting & Management     Hybrid Journal   (Followers: 7)
Human Resource and Organization Development Journal     Open Access   (Followers: 7)
Attachment & Human Development     Hybrid Journal   (Followers: 7)
Strategic HR Review     Hybrid Journal   (Followers: 6)
Journal of Service Management     Hybrid Journal   (Followers: 6)
Journal of Human Resource Costing & Accounting     Hybrid Journal   (Followers: 6)
Journal of Professions and Organization     Free   (Followers: 5)
Afro-Asian Journal of Finance and Accounting     Hybrid Journal   (Followers: 5)
Journal of Human Values     Hybrid Journal   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Research in Human Development     Hybrid Journal   (Followers: 5)
German Journal of Human Resource Management     Hybrid Journal   (Followers: 5)
Journal of Contemporary Accounting & Economics     Hybrid Journal   (Followers: 4)
South Asian Journal of Human Resources Management     Full-text available via subscription   (Followers: 4)
Journal of Organizational Effectiveness : People and Performance     Hybrid Journal   (Followers: 4)
Coaching : Theorie & Praxis     Open Access   (Followers: 4)
Australian Accounting Review     Hybrid Journal   (Followers: 4)
Corporate Governance and Organizational Behavior Review     Open Access   (Followers: 4)
International Journal of Accounting Information Systems     Hybrid Journal   (Followers: 4)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
Journal of Accounting & Organizational Change     Hybrid Journal   (Followers: 3)
Evidence-based HRM     Hybrid Journal   (Followers: 3)
Journal of Global Responsibility     Hybrid Journal   (Followers: 3)
International Journal of Human Capital and Information Technology Professionals     Full-text available via subscription   (Followers: 3)
International Journal of Ethics and Systems     Hybrid Journal   (Followers: 2)
Journal of HR intelligence     Open Access   (Followers: 2)
Pacific Accounting Review     Hybrid Journal   (Followers: 2)
International Journal of Critical Accounting     Hybrid Journal   (Followers: 2)
Journal of Marketing and HR     Open Access   (Followers: 2)
Accounting and the Public Interest     Full-text available via subscription   (Followers: 2)
International Journal of Economics and Accounting     Hybrid Journal   (Followers: 1)
Sri Lankan Journal of Human Resource Management     Open Access   (Followers: 1)
Intangible Capital     Open Access   (Followers: 1)
Journal of Advances in Management Research     Hybrid Journal   (Followers: 1)
EURO Journal on Decision Processes     Hybrid Journal   (Followers: 1)
Journal of Human Resource and Sustainability Studies     Open Access   (Followers: 1)
NHRD Network Journal     Full-text available via subscription  
Human Resource Research     Open Access  
Personnel Assessment and Decisions     Open Access  
Kelaniya Journal of Human Resource Management     Open Access  
Revista Gestión de las Personas y Tecnología     Open Access  
Psychologie du Travail et des Organisations     Hybrid Journal  
FOR Rivista per la formazione     Full-text available via subscription  
Journal of Enterprising Communities People and Places in the Global Economy     Hybrid Journal  
Asian Review of Accounting     Hybrid Journal  

           

Similar Journals
Journal Cover
International Journal of Ethics and Systems
Journal Prestige (SJR): 0.333
Citation Impact (citeScore): 1
Number of Followers: 2  
 
  Hybrid Journal Hybrid journal (It can contain Open Access articles)
ISSN (Print) 2514-9369 - ISSN (Online) 2514-9369
Published by Emerald Homepage  [362 journals]
  • Islamic wealth management: ensuring the prosperity of Muslim households of
           MSMEs during Covid-19

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      Authors: Aas Nurasyiah , Dhealika Syamputri , Rumaisah Azizah Al Adawiyah , A. Jajang Warya Mahri , Abdul Ghafar Ismail
      Abstract: This paper aims to get an overview and determine the effect of the level of application of Islamic wealth management (IWM) and the level of business continuity of Muslim owners in influencing the level of household prosperity of Muslim micro, small and medium enterprise (MSME) owners during the Covid-19 pandemic. The method of hypothesis testing is carried out through a quantitative approach. The type of analysis tool used is partial least square-structural equation modeling. The sample used is 212 Muslim MSME owners in Indonesia. The results showed that the level of application of IWM, the level of business sustainability and the level of household prosperity of Muslim MSME owners were in the high category. All variables in this study showed positive and significant results. The research conducted is still limited to households that act as MSME actors, so the respondents who are in it are still not diverse. Also, limited research tools and pandemic conditions led to filling out questionnaires based on respondents’ subjective views and difficulty asking questions when questions were not understood. This research provides new insights focusing on the relationship between the variable level of application of IWM in influencing the welfare level of Muslim households who have MSMEs, where there is a role for the level of business sustainability as a mediator variable.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-11-21
      DOI: 10.1108/IJOES-09-2021-0165
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • and ’s collaboration model for strengthening the fundraising capacity of
           Islamic social finance institutions during COVID-19

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      Authors: Sri Herianingrum , Tika Widiastuti , Meri Indri Hapsari , Ririn Tri Ratnasari , Firmansyah Firmansyah , Shahir Akram Hassan , Annisa Rahma Febriyanti , Rachmi Cahya Amalia , Luthfi Akmal Muzakki
      Abstract: This study aims to examine how muzakki (zakat donator) and mustahik (zakat recipients) collaborated to strengthen the fundraising capability in Islamic social finance institutions (ISFIs) during the COVID-19. This study uses a descriptive qualitative method in conjunction with interview techniques. Interviews with muzakki of various professions were conducted, as well as data from field documentation, to develop a collaborative model of muzakki and mustahik in strengthening the fundraising capacity of ISFIs. The findings indicate that muzakki employed as civil servants, BUMN (state-owned enterprises) employees and entrepreneurs continue to pay zakat through ISFIs and support mustahik, whereas muzakki affected by the COVID-19 pandemic reduce their zakat spending. Consequently, with the collaboration of mustahik and muzakki, a framework can be developed to strengthen the strategy for raising funds for ISFIs. By empowering mustahik with businesses, ISFIs can increase the collection of zakat funds. The collaboration model would strengthen ISFI's ability to raise Islamic philanthropic funds and optimize their management. The basis for the regulation is contained in Law No. 23 of 2011 which allows collaboration between institutions and other stakeholders. In addition, the role of ISFIs does not end with the collection and distribution of funds, they also maintain the muzakki and mustahik's cooperation, so a significant role is required in involving muzakki and mustahik for them to collaborate and synergize, as well as improving the quality of human resource from Amil (zakat collector) to implement the strategy. Few studies have been conducted in collaboration with Muzakki and Mustahik to develop models or frameworks for strengthening fundraising capabilities in ISFIs. Most of these studies are illustrative. Through collaboration between Muzakki and Mustahik, this research establishes a new model for enhancing the strategy of Islamic social finance fund raising to establish a sustainable system for ISFIs.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-10-28
      DOI: 10.1108/IJOES-05-2022-0091
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Do and predict Muslims’ proclivity to emotional intelligence' An
           empirical analysis

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      Authors: Mastura Ab. Wahab , Tajul Ariffin Masron , Noorliza Karia
      Abstract: This paper aims to examine the effects of taqwa (God-consciousness) and syukr (gratitude to God) on emotional intelligence (EI) in a Muslim population in Malaysia. Structural equation modelling tool AMOS was used to test the study’s hypotheses. In total, data were sourced from 302 Muslim employees working in Malaysia's public and private sectors. Taqwa and syukr positively influence EI, and people with taqwa and syukr demonstrate greater levels of self-emotional appraisal compared with other emotional appraisals. This study also shows that people with taqwa and syukr give increased priority to understanding and distinguishing positive and negative emotions because of their understanding of Islamic teachings. They also exhibit concern with knowing their emotions well before advising or responding to the emotions of others. This may increase their sense of empathy, thereby improving their emotional competency and EI. The findings indicate that taqwa and syukr predispose Muslims to EI. This study applied the Qur’anic model of self-development, which connects the origin of emotion with the soul, thereby further enriching the literature on the subject. It also highlights the importance of taqwa and syukr to Muslim employees for achieving EI that is useful in creating a harmonious atmosphere in the workplace and prosperous relationships in society.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-10-20
      DOI: 10.1108/IJOES-06-2021-0114
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Assessing the impact of corporate environmental irresponsibility on
           workplace deviant behavior of generation Z and millennials: a multigroup
           analysis

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      Authors: Munir A. Abbasi , Azlan Amran , Noor e Sahar
      Abstract: Drawing on expectancy violation theory, this study aims to assess the impact of corporate environmental irresponsibility (CEI) on workplace deviant behaviors (WDB) of Generation Z and Millennials through the mediation of moral outrage. The data were collected from 328 nonmanagerial employees working in the refinery, petroleum and power distribution companies who have been convicted for committing environmental irresponsibility by a court of law. Multigroup analysis (MGA) was used to estimate the hypothesized relationships. Results revealed that CEI affects WDBs positively. Moreover, the MGA results demonstrated that the deviant behavior of Generation Z in response to environmental irresponsibility is higher than of the Millennials. Theoretically, the findings implicate that harming the environment will cost organizational performance through deviant behaviors. This study provides a new lens for the executive management that eliminating social irresponsibility is more important than incurring sustainability initiatives, especially from the new generation’s perspective. The originality of this study is that it confirmed the impact of CEI on employees’ deviant behaviors; and extended the scope of expectancy violation theory to the field of human resources.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-10-13
      DOI: 10.1108/IJOES-05-2022-0099
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Is it hard to be different during the COVID-19 crisis' Investigating
           the relationship between corporate social responsibility and earnings
           management

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      Authors: Imen Khanchel , Naima Lassoued
      Abstract: This paper aims to contribute to the literature on the earnings management (EM)–corporate social responsibility (CSR) relationship as most of the previous studies have been carried out in non-turbulent periods. This study investigates whether CSR affects EM during the pandemic period by testing two hypotheses: the cognitive biases hypothesis and the resilience hypothesis The difference-in-difference and triple difference approaches are used for a sample of 536 US firms (268 socially responsible firms and 268 matched non-socially responsible counterparts) during the 2017–2021 period. Socially responsible firms are selected from the MSCI KLD 400 Social Index, and matched firms are identified through the propensity score matching method. The authors find an income-increasing practice for both socially responsible firms and control firms for the whole period and each sub-period. Moreover, socially responsible firms are more likely to manage their earnings (income increasing) than their counterpart. Furthermore, the authors show that CSR commitment exacerbated EM in line with the cognitive biases hypothesis. This study is the first shed light on the dark side of CSR during pandemic periods.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-10-13
      DOI: 10.1108/IJOES-05-2022-0102
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Fostering individual behavior through quality of life variables: the role
           of Islamic work ethics

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      Authors: Muhammad Qamar Zia , Muhammad Naveed , Tayyaba Fasih , Abdul Rehman Meero
      Abstract: The increasing ethical misconduct at job place demands to understand the role of ethics in a wide variety of disciplines. This paper aims to empirically investigate the mediating mechanism of life satisfaction and subjective happiness between Islamic work ethics – innovative work behavior (IWB) and organizational citizenship behavior (OCB). The sample comprised 296 employees and 58 head of departments (HODs) of top 11 business schools in Pakistan. The data of the study were collected in three waves and from two different sources (faculty members and their HODs) through questionnaire. The statistical technique SEM analysis was applied to inspect the proposed direct and mediating hypotheses. Taken together, the findings revealed that Islamic work ethics (IWE) improves quality of life and by following IWE at workplace, employees feel pleasure and show satisfaction from life. The results supported the mediating role of both life satisfaction and subjective happiness between IWE-IWB and IWE-OCB. This study provides practical insight that Islamic business ethics plays an important role at workplace and improves quality of life and individual behavior. The current research is unique, as it empirically investigates the mechanism quality of life phenomena which connects IWE and individual behavior (innovative and citizenship). The mechanism quality of life is less studied, and therefore this study fills the gap of scant literature.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-10-11
      DOI: 10.1108/IJOES-04-2022-0086
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Implementation of corporate governance principles to support sustainable
           development goals in Yogyakarta’s traditional markets

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      Authors: Reza Widhar Pahlevi , Md. Mahmudul Alam , Dwipraptono Agus Harjito , Jamaliah Said
      Abstract: Traditional market revitalisation is an important policy designed to reduce unfair competition between traditional markets and modern businesses. This study aims to determine, analyse and illustrate the implementation of corporate governance principles so that traditional markets can be revived in accordance with the United Nations’ sustainable development goals (SDGs) program, with specific reference to the Yogyakarta Special Region. The study relied on primary and secondary data sources. Data were collected through interviews, observations, analysis of documentation and review of the literature. The research was conducted in Yogyakarta Special Region, specifically Bantul Regency, Kranggan Market in Yogyakarta City, Sentolo Market in Kulonprogo Regency, Gentan Market in Sleman Regency and Argosari Market in Gunungkidul Regency. The data were analysed using the qualitative research method and a descriptive approach. Traditional markets play a vital role in strengthening the national economy and preserving an old culture that reflects local traditions. Good collaboration between parties in the implementation of corporate governance is evident, despite market revitalisation proving to be highly costly. In some places market development has simply resulted in marginalising the old traders who cannot improve their livelihoods. Therefore, the revitalisation program of traditional markets must not only improve the facilities but all aspects of traditional markets. To the best of the authors’ knowledge, this is an original study based on primary observation, and it has implications for all emerging economies where traditional markets are being replaced by modern markets.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-10-11
      DOI: 10.1108/IJOES-06-2021-0116
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Russia–Ukraine conflict: 2030 Agenda for SDGs hangs in the balance

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      Authors: Saeed Awadh Bin-Nashwan , M. Kabir Hassan , Aishath Muneeza
      Abstract: While the world is yet to fully recuperate from the social and economic repercussions of COVID-19, the Russia–Ukraine conflict poses another major threat causing a humanitarian crisis and economic shock. Although the 2030 Agenda for Sustainable Development Goals (SDGs) and its pledge to “leave no one behind” is a universal commitment to protect the livelihoods of vulnerable groups, the Russia–Ukraine ongoing conflict is causing immense suffering and a gloomy future for the 2030 Agenda. The purpose of this study is to provide a holistic understanding of the ramifications of the Russia–Ukraine war in SDGs progress around the world. Further, the authors shed light on how stakeholders can help engage in support of SDGs in such a challenging time. This study is qualitative in nature and relies on secondary sources. The motive behind this study is to allow social and economic policy researchers and practitioners to learn from the Russia–Ukraine dispute. The authors conduct a preliminary factual analysis to determine patterns of how the conflict affects the SDGs Agenda. On this basis, the authors propose some recommendations. While it is still early to measure the full impact of the war on crises worldwide, it is clear that the repercussions will be multi-dimensional. The authors argue that the conflict in Ukraine is severely threatening the achievement of the SDGs. As such, the authors identify patterns of this crisis that have halted progress on SDGs worldwide. Of all SDGs, the authors argue that SDG16 (i.e. peace and justice) is an absolute pre-requisite to sustaining other goals. Further, refugees should be economically empowered, resilient and sustainable food systems need to be put in place and renewable energy transition is required. This study serves as a springboard for future research by identifying patterns of war crises that have halted progress in achieving sustainable development worldwide. Empirical evidence needs to be conducted on the impact of this ongoing conflict on sustainable development and the 2030 Agenda. This study could provide guidance to leaders and stakeholders across the globe on patterns for the impact of the Ukraine–Russia conflict on undermining global sustainable development while highlighting the need for major additional efforts to achieve the relevant SDGs. To the best of the authors’ knowledge, this study is the first to analyse the threats the Russia–Ukraine dispute presents to the achievement of the 2030 Agenda for SDGs.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-10-11
      DOI: 10.1108/IJOES-06-2022-0136
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Compatibility of the CSR practices of Islamic banks with the United
           Nations SDGs amidst COVID-19: a documentary evidence

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      Authors: Umar Habibu Umar , Mohd Hairul Azrin Besar , Muhamad Abduh
      Abstract: This study aims to establish whether the corporate social responsibilities (CSR) practices of Islamic banks are compatible with the sustainable development goals (SDGs) of the United Nations. A documentary research method was applied by examining the annual reports of selected Islamic banks from Bangladesh, Indonesia, Pakistan, the UAE and Malaysia for 2020, which coincided with the COVID-19 pandemic. The results indicate that Islamic banks discharged various CSR activities and contributed huge funds toward achieving the SDGs of the United Nations. Specifically, the banks prioritized the following CSR sectors: education, health, environmental protection and disaster relief and management. Besides, they provided support to micro and small businesses toward poverty alleviation. This study examined only CSR reports of the selected Islamic banks for 2020. The findings have practical implications that may enable Islamic banks across the globe to improve their CSR initiatives, activities and reporting toward realizing the SDGs. They are also helpful to policymakers and regulators for the provisions of policies and regulations to motivate or mandate Islamic banks to effectively improve their CSR practices. CSR practices of Islamic banks can significantly support the SDGs toward mitigating many economic and social problems. This study applied a relevant but rarely used method to explore the role of CSR practices of Islamic banks in achieving the SDGs.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-10-05
      DOI: 10.1108/IJOES-12-2021-0221
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Developing Islamic sustainable and responsible investment criteria: an
           overview

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      Authors: Muhammad Zarunnaim Haji Wahab , Asmadi Mohamed Naim
      Abstract: The purpose of this study is to explore the necessity for developing Islamic sustainable and responsible investment (i-SRI) criteria based on environmental, social and governance issues. To address the above objective, this study adopted a qualitative method via content document analysis and interviews with experts. Based on the analysis, this study discovered five primary aspects that lead to the necessity for developing i-SRI criteria. First, Malaysia has yet to develop i-SRI criteria. Second, the absence of i-SRI criteria will eventually lead to Shariah issues. Third, any Islamic financial instrument is bound to encounter numerous issues and challenges, thereby making it difficult to be marketed globally if it does not have a proper and standardized framework. Fourth, the establishment of i-SRI criteria can serve as a key reference point for the players in the industry, including investors, policymakers and other parties. Finally, the development of i-SRI criteria can play a vital role in enhancing the current Islamic capital market products offering in Malaysia. There are several implications identified in this study. First, continuous research on the i-SRI criteria can offer numerous benefits to the regulatory bodies and policymakers who can use the findings in their decision-making process. Second, in terms of investors, the results can help them to make better investment choices by referring to the i-SRI criteria. Third, this study will be valuable to the academicians in terms of opportunity to explore a new research area, i.e. the i-SRI criteria, besides adding to the extant literature on this topic which is still scant currently. This study discovered five primary aspects that lead to the necessity for developing i-SRI criteria.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-10-04
      DOI: 10.1108/IJOES-06-2021-0120
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Unethical leadership behaviour in Algerian public organizations:
           unravelling social and organizational factors

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      Authors: Abderrahmane Benlahcene , Oussama Saoula , Abbas Ramdani
      Abstract: Unethical leadership represents one of the most serious obstacles to the development of organizations and societies. Although a range of empirical studies have investigated unethical leadership behaviour in different contexts, studies on this issue are almost non-existent within the Algerian context. This study aims to explore the role of social and organizational factors in shaping unethical leadership behaviour within Algerian public organizations. A series of in-depth interviews were conducted with 15 leaders from public organizations. The collected data were analysed using a thematic approach with ATLAS.ti 8 software. The reported social and organizational factors fall into five themes: social values, organizational culture, corruption, peer influence and political environment. Given the grave consequences of unethical leadership behaviour, this study contributes to our understanding of the role of social and organizational factors in shaping unethical leadership behaviour in an understudied context. This can help in mitigating the factors that lay the ground for these destructive and unethical behaviours in public organizations.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-09-28
      DOI: 10.1108/IJOES-02-2022-0049
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The influence of Islamic leadership on work performance in service
           industry: an empirical analysis

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      Authors: Halil Zaim , Erdem Erzurum , Selim Zaim , Burhan Uluyol , Gökhan Seçgin
      Abstract: This study aims to propose a practical, virtue-centric model of leadership based on Islamic principles. The structure of the Islamic leadership construct is validated through confirmatory factor analysis. Its relationship with performance and organizational commitment is examined and the mediating role of organizational commitment is assessed. Islamic leadership model is tested using confirmatory factor analysis with data collected from employees working in the services sector in Turkey. Relationships between Islamic leadership, organizational commitment and performance are examined through a path analysis. The factor analysis results presented a good fit for the proposed Islamic leadership model, which consists of wisdom, religiosity, justice and kindness dimensions. Regarding path analysis, findings indicated a positive relationship between Islamic leadership and job performance. Moreover, organizational commitment partially mediated the relationship between Islamic leadership and job performance. Previous studies on Islamic leadership contain a very little number of empirical models. This study proposes a valuable empirical model of Islamic leadership consisting of moral values, spirituality, ethics and wisdom. In addition, the proposed model is supported with empirical pieces of evidence. Evidence of the partial mediating role of organizational commitment between Islamic leadership and job performance is also revealed by the study.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-09-28
      DOI: 10.1108/IJOES-12-2021-0242
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Do virtues matter' Accounting ethics education in Hong Kong

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      Authors: Rachel Wai-Yi Cheung , Rakesh Kumar Agrawal , Sachin Choudhry
      Abstract: The purpose of this study is twofold: to investigate the correlation between the perception of respondent accountants (N = 164) on ethics elements and their demographic factors and to examine the gap between the expectations of employers (accountants) and the coverage of ethics in the education of professional accountants. Both qualitative and quantitative methods were used to collect the data. An analysis of the relevant documents (syllabi and codes of ethics) was conducted to generate and group appropriate items that represent ethics themes. This led to 17 themes such as integrity, conflict of interest, ethics theories and resolving ethical dilemma. Using inputs from the qualitative study and relevant literature, a questionnaire was framed for the quantitative phase of this study. Within accounting ethics education, more emphasis and awareness is required on the themes of integrity, independence, corruption and insider trading. Four categories emerge for the ethics themes related to education in accounting: “Integrity to Accounting Profession”, “Regulatory Compliance”, “Practical Ethical Issues” and “Sense of Responsibility”. The results of this study reveal there are gaps between ethics education and accountants’ expectations. It is found that accountants perceive more virtue-related elements be put in accounting education. This study will make accounting educators, accountants and accounting professional associations to be more aware and work together to bridge this gap as well as contribute to a more effective ethics education for accountants in Hong Kong. End of education is character and not merely the acquisition of intellectual prowess. With Aristotle’s wisdom and the learnings from the many corporate scandals, it would be safe to conclude that education should result in nurturing hearts and character and not just the transfer of worldly knowledge. While there are many studies focusing on perceptions about ethics, ethics education of business students or academics, there are hardly any studies available on accounting professionals’ perceptions on ethics education, especially in Hong Kong. The authors found that accountants want more virtue-related ethics elements included in accounting education.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-09-22
      DOI: 10.1108/IJOES-11-2021-0207
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Amoral behavior, control climate, job insecurity and fraudulent intentions
           among bank employees

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      Authors: Paul Kojo Ametepe , Adeleke Oladapo Banwo , Mustapha Sina Arilesere
      Abstract: Combating and detecting fraud is a daunting task, especially in the Nigerian banking sector, because it necessitates a thorough understanding of the nature of fraud, as well as how it can be performed and concealed by fraudsters. Therefore, the purpose of this study is to empirically examine the relationship and the predictive ability between amoral behavior, control climate and perceived job insecurity on fraudulent intentions among bank employees in Lagos Metropolis. Descriptive and cross-sectional designs were used to select employees from 12 banks using predetermined scales. In total, 1,080 questionnaires were distributed, but 950 were retrieved and analyzed. The study used multistage sampling by applying cluster, purposive and simple random sampling techniques. Correlation and hierarchical regression analyses were used to analyze the data. A significant positive relationship and predictive abilities were established between employee’s amoral behavior and fraudulent intentions on the one hand, and employee’s job insecurity and fraudulent intention on the other, going by the additional variance identified when each variable was added in each step, implying that employees who exhibit amoral behavior are likely to engage in fraudulent intentions. In the same manner, employees who feel insecure are likely to engage in fraudulent acts because they would want to secure their future. However, there was a significant negative relationship and predictive ability between control climate and fraudulent intention; implying that inculcating a strict control climate minimizes or totally eradicates employees’ intentions to commit fraud. This paper is limited to amoral behavior, control climate, perceived job insecurity and fraudulent intentions; it is limited to employees in the banking sector, with a special focus on emerging economies, Nigeria, West Africa. The implication of this is that the result may not be generalized to other sectors and other countries. The practical implication of the study is that managers should be aware that employees who are in danger of losing their jobs are more likely to engage in the fraudulent act, and this should be looked into. Training and retraining, workshops, conferences and seminars on employee morale behaviors as well as strict adherence to ethical codes of conduct are vital to enlighten the employees on the dangers of perpetrating fraud and the impact on themselves and the economy at large. Control climate is a very vital tool in curtailing the incidences of fraud in the organization. This paper contributes to the knowledge by filling the gaps left by a lack of empirical examination into the combined influence of amoral behavior, control climate and perceived job insecurity on fraudulent intentions, especially among bankers in Lagos Metropolis. It provides management with guides on how to drastically reduce the menace of fraudulent intentions in the banking sector and by extension in other non-banking organizations.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-09-20
      DOI: 10.1108/IJOES-06-2022-0146
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Green banking adoption practices: improving environmental, financial, and
           operational performance

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      Authors: Wajeeha Aslam , Syed Tehseen Jawaid
      Abstract: The increased concerns for the environment have led organizations, businesses and nations to act environmentally friendly. This has also pressurized the banking sector to adopt green practices. However, there is a dearth of studies related to green banking (G-banking) adoption practices (GBAP) on banking performance. Hence, by considering the resource-based view theory, this study aims to examine the impact of GBAP on banking performance, i.e. financial, operational and environmental performance. The data was acquired from banking personnel in Pakistan using a five-point Likert scale questionnaire and a non-probability purposive selection technique. In total, 400 responses were gathered, on which data screening was performed to detect and delete outliers. On a useful sample of 360, partial least square-structural equation modeling was used to validate the hypotheses. The findings revealed that GBAP positively affects the environmental, operational and financial performance of the banks. The findings further revealed that GBAP largely affects environmental performance followed by operational performance and financial performance, respectively. The study findings offer various insights to the policymakers and the banking sector to better implement G-banking practices in improving banking performance. To the best of the authors’ knowledge, this is one of the first studies to look at the effect of GBAP on key performance outcomes, i.e. financial and operational performance. This study also verifies the use of resource-based perspective theory in the context of G-banking.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-09-19
      DOI: 10.1108/IJOES-06-2022-0125
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The interplay between spirituality, compassion and citizenship behaviours
           in the lives of educators: a study

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      Authors: Manju Mahipalan
      Abstract: This study aims to investigate the impact of workplace spirituality on citizenship behaviours of high school teachers. In addition, the moderating role of workplace compassion is examined. This study is quantitative in nature. Data were collected from 232 secondary school teachers using a structured questionnaire. Partial least squares-based structural equation modelling was used to analyse the data. Results revealed evidence for the positive relationship between spirituality and citizenship behaviours. Compassion was found to be a potential moderator in enhancing the spirituality–citizenship behaviour connection. This study attempts to understand one of the ways in which spirituality affects workplace behaviour by specifying the role of a moderator. The complex nature of the phenomenon is delineated further by identifying the plausible relationship with other variables. Organisations can leverage the spiritual resources available to their people to compound their proactive behaviours, thus creating a win–win situation for both the parties involved. This is particularly useful for educational institutions where such behaviours are not merely desirable but could significantly elevate the working environment. This study evaluates the connections between spirituality, compassion and citizenship behaviour, which remain largely unexplored in a non-profit sector. The construct of workplace compassion is not sufficiently mapped, especially in a context where it is thought to be embedded in the work environment.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-09-15
      DOI: 10.1108/IJOES-12-2021-0233
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Green leadership and pro-environmental behaviour: a moderated mediation
           model with rewards, self-efficacy and training

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      Authors: Jaya Ahuja , Mohit Yadav , Rommel P. Sergio
      Abstract: The purpose of this study is to identify the association between environmental leadership (EL) and pro-environmental behaviour among the middle-level employees in iron and steel manufacturing companies. The study further emphasizes on mediation of the relationship by green rewards and green self-efficacy in EL and pro-environmental behaviour relationship, moderated by green training. To find the reliability and validity of the model, confirmatory factor analysis was used. Pearson correlation was used to explore the relationship between variables. PROCESS macro of Hayes (2013) Model 14 was used to test mediation and moderated mediation. EL influenced pro-environmental behaviour in middle-level employees. Green rewards and green self-efficacy mediated the relationship. Green training moderated the mediated relationship of green rewards and green self-efficacy between EL and pro-environmental behaviour. This is a fresh contribution around EL and pro-environmental behaviour in iron and steel companies; however, there are studies available on this relationship, but the unique contribution of the study is studying EL in iron and steel companies and mediated moderated relationship by green rewards, self-efficacy and training. It is necessary for the organizations to develop environmental leaders to promote pro-environmental behaviour in employees across sectors.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-09-06
      DOI: 10.1108/IJOES-02-2022-0041
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Waqf integrated income generating model (WIIGM) for enhancing sustainable
           development goals (SDGS) in Malaysia: an evaluation of behavioural
           intention

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      Authors: Siti Sara Ibrahim , Dalila Daud , Khusnul Hidayah , Amir Shaharuddin , Al-Amirul Mukmin Al-Amin
      Abstract: This study aims to examine how beliefs and expectations on collaboration for investment, technology advancement and governance can lead to sustainable income generation that succeeds in influencing the community to accept the proposed Waqf integrated income generating model (WIIGM). This study empirically examined the beliefs and expectations on the proposed WIIGM model, which was adapted from the theory of reasoned action (TRA). Data was collected from 366 respondents selected via convenience sampling. Questionnaires were distributed online, of which responses were then analysed using partial least squares structural equation modelling for hypothesis testing. Ethical approval is also gathered before the data collection begins. This study found that collaboration for investment and governance significantly contribute to sustainable income generation in waqf operations and management, which eventually results in the community’s trust and acceptance of the WIIGM model. Technology advancement also significantly influences sustainable income generation, which finally leads to the community's behavioural intention to participate in the WIIGIM model. Further studies on this variable may establish findings from other perspectives. This paper is an original study that empirically examines the potential for a new waqf integrated income-generating model in building the trust of the community towards waqf institutions. This study is significantly important for practitioners and policymakers in evaluating the potential roles of waqf based on the belief and trust of the community. This paper adds value to existing literature regarding the potential of a new waqf integrated income-generating model.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-08-31
      DOI: 10.1108/IJOES-02-2022-0030
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Enhancing the perceived organizational support, perceived
           ethical-philanthropic CSR and subjective well-being: the role of ethical
           leadership

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      Authors: Sehrish Ilyas , Ghulam Abid , Fouzia Ashfaq
      Abstract: This study aims to examine the impact of ethical leadership style on the subjective well-being of health-care workers by examining the sequential mediating effects of perceived organizational support and perceived ethical-philanthropic corporate social responsibility (CSR). Data were collected from frontline health-care workers (i.e. doctors and nurses). Further, to cope with the response burden during the acute wave of the coronavirus pandemic, this study used split-questionnaire design for data collection. This study’s findings fully support the hypothesized framework of the study, illustrating that ethical leadership positively influenced the subjective well-being of health-care workers. Moreover, this study found that the ethical leadership and well-being relationship is sequentially mediated by perceived organizational support and perceived ethical-philanthropic CSR. This study possesses practical implications for health-care institutions to encompass the agenda of developing ethically appropriate conduct in their administration and become genuinely concerned about health-care workers and society as well. By highlighting the role of ethical leadership in participating in ethical and philanthropic CSR activities, this study possesses social implications for the well-being of health-care workers and society at large. A positive and strong chain of perceptions about organizational support accorded to employees specifically and society at large emerges as an important sequential mediating mechanism that helps ethical leaders in hospital administration in building subjective well-being in their followers amid the COVID-19 pandemic.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-08-26
      DOI: 10.1108/IJOES-04-2022-0084
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Relationship of ethical leadership, organizational culture, corporate
           social responsibility and organizational performance: a test of two
           mediation models

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      Authors: Wafa Awni Alkhadra , Sadam Khawaldeh , Jehad Aldehayyat
      Abstract: The sound leadership style can be indicative of organizational success and explanatory of quality performance. Besides this, there are various factors that can impact organizational performance. To this end, this study aims to investigate the effect of ethical leadership on organizational performance, with the mediating role of corporate social responsibility (CSR) and organizational culture. The service sector in Jordan was targeted by this research, and data were collected from 371 middle-level and top-level managers working in service companies. These responses were analyzed by using analysis of a moment structure. The result conveyed that ethical leadership does not only influence organizational performance, but it also, and positively so, affects the organizational culture and CSR. In addition, CSR and organizational culture significantly mediate the relationship between ethical leadership and organizational performance. The findings of this study are a guide for managers and owners of service companies who are aiming to enhance organizational performance. If they follow the ethical leadership approach and emphasize CSR initiatives and organizational culture, they can attain, and naturally so, the maximum level of organizational performance. To the best of the authors’ knowledge, this research paper is the first to analyze ethical leadership in the context of the service sector in Jordan and highlight its influence on organizational culture, CSR and ultimately organizational performance. Moreover, it examined the mediating effects of organizational culture and CSR between ethical leadership and organizational performance.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-08-23
      DOI: 10.1108/IJOES-05-2022-0092
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Dynamic relationship between energy efficiency, health expenditure and
           economic growth: in pursuit for SDGs in Malaysia

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      Authors: Hylmee Matahir , Jain Yassin , Herniza Roxanne Marcus , Nur Aima Shafie , Nor Farizal Mohammed
      Abstract: This paper aims to examine the dynamic relationship among energy efficiency, health expenditure and economic growth in Malaysia over the sample period of 1980–2016. This study uses autoregressive distributed lag cointegration analysis and the causality approach by the vector error correction model to analyse the relationship among energy efficiency, which is proxied by energy intensity and the determinant factors. The findings of this paper suggest long-run cointegration causal links between economic growth and health expenditure. However, a mixed conclusion for both determinants exists: an increase in real income contributes to more efficient use of energy sources, whereas an increase in government spending on health intensifies energy usage. Most previous relevant research has focussed on energy efficiency as measured by economic intensity and economic growth and do not relate to the issue of health expenditure. The recent health catastrophe brought on by the COVID-19 epidemic emphasises the significance of allocating more resources to health care. The findings will be helpful in the development of energy efficiency and economic policies in pursuit of sustainable development goals.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-08-23
      DOI: 10.1108/IJOES-12-2021-0239
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Does practicing spirituality at workplace make teachers more engaged'
           Examining the role of emotional intelligence

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      Authors: Rabindra Kumar Pradhan , Kailash Jandu , Jayalaxmi Samal , Janaki Ballav Patnaik
      Abstract: Drawing on the positive activity model, this study aims to investigate the impact of workplace spirituality on the level of engagement shown by the teachers at higher education institutions. This study also tries to explore if emotional intelligence acts as a mediator in the relationship between workplace spirituality and employee engagement. Using the purposive sampling technique, data were collected from the teachers (N = 287) teaching at various Indian educational institutions imparting tertiary education. The variables under study were measured using standardized instruments. The data were analyzed by means of Statistical Package for Social Sciences 20.0 and Analysis of Moment Structures software tools. The findings generated from structural equation modeling analysis revealed that the teachers who practiced spirituality at their workplace were more engaged. Furthermore, emotional intelligence partially mediated this relationship. This study underscores the importance of providing a spiritually conducive work milieu and nurturing emotional intelligence among the higher education teachers for better job outcomes. This study offers insights into the mechanism linking spirituality at the workplace (a positive activity) and employee engagement (an indicator of well-being) in the context of higher education sector.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-08-22
      DOI: 10.1108/IJOES-05-2022-0105
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Leadership integrity and employees’ success: role of ethical leadership,
           psychological capital, and psychological empowerment

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      Authors: Mehdi Yazdanshenas , Mehdi Mirzaei
      Abstract: This study aims to investigate the effect of leadership integrity on employees’ success. In this regard, the mediating role of ethical leadership and the moderating role of psychological capital and psychological empowerment were considered as well. This study is an applied research and a descriptive-correlation survey that used quantitative data. Data were collected from 302 employees of a large factory in Iran who was selected randomly. The research questionnaire consisted of 54 statements and was distributed among the sample. Data was analyzed through confirmatory factor analysis and structural equation modeling. The findings of this study show that leader integrity and ethical leadership have a positive effect on employees’ success and psychological capital and psychological empowerment moderate these effects. Moreover, leader integrity has an indirect effect on employees` success through employees’ perception of ethical leadership. This study mainly contributes by explaining two sets of variables related to leaders’ behavior and employees’ cognitive competence which are complementary in improving employees’ potential success. The results highlight that leaders’ behavioral integrity can amplify ethical leadership which can ultimately leads to employees’ success if they have a high psychological empowerment and psychological capital.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-08-22
      DOI: 10.1108/IJOES-05-2022-0117
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Configuring problems of economics in Islamic perspective: moral nexus,
           realities and its unification

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      Authors: Hafas Furqani , Mohamed Aslam Haneef
      Abstract: This paper aims to investigate the subject matter of Islamic economics that will be the object of a study as a discipline by classifying and unifying different approaches proposed by Islamic economists. The paper is a conceptual paper using discursive analysis analysing the perspective and approaches proposed by Islamic economists in defining economic problems from an Islamic perspective. The perspective and approaches proposed are classified and analysed for their implications in constructing the subject matter of discipline. Islamic economics, as a new body of knowledge, needs to clarify the economic problems that will be its subject matter. The paper brings an insight into the subject matter of Islamic economics as conceived by scholars in two approaches, namely, economic problems “as they are” and economic problems “as they should be”. The paper also proposes a unified perspective in defining the subject matter of Islamic economics for further development of the discipline. This paper only provides philosophical guidance for researchers in mapping the problems and the goals of the policy being studied, although it does not offer any practical use for policymaking as each policy is faced with different and specific cases. This paper may be used to assist future researchers in shaping other unexplored fields in Islamic economics as a body of knowledge. Islamic economics as a discipline will be strengthened if it has a clear subject matter that will be the object of study. However, the conception of economic problems proposed by Islamic economists is based on life-reality, i.e. of what human beings face in their life (practical-type economic problems as they are) and based on life guidance from the Qur’an on how human beings should live as well as life-objectives, i.e. of what goals he should strive for (ideal-type economic problems as they ought to be) brings implication that there are differences in determining the object of study of Islamic economics. This paper promotes the unification of two conceptions of economic problems proposed by scholars by defining Islamic economics as “a study of resource appropriation to realize human well-being (maslahah)”. This suggests that economic problems as manifested in life reality will be studied within the grand objective of life in Islam (maqasid al-Shariah), and economic problems as perceived in life goals will be studied in the context of life reality. Islamic economic theory will be formulated not only to solve the apparent problem of “what is” but also formulated in a way that refers to goals (ideals) of “what ought to be” that will provide solutions to current economic problems according to certain vision and to take steps to move in that visionary direction.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-08-18
      DOI: 10.1108/IJOES-04-2022-0076
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The ethical value disclosure index from the lens of SDG 16 and
           institutional theory

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      Authors: Corina Joseph , Mariam Rahmat , Sharifah Norzehan Syed Yusuf , Jennifer Tunga Janang , Nero Madi
      Abstract: This paper aims to describe the development of the ethical values disclosure index (EVDi) for Malaysian companies using the Sustainable Development Goal (SDG) 16 and isomorphism perspectives. This paper reports an inclusive examination of international and national guidelines in relation to the code of ethics and ethical values in making the disclosure. The final 10 categories and 40 items under review have been developed in an instrument, the proposed EVDi, for measuring the commitment undertaken by companies in communicating ethical values information to stakeholders. The EVDi may fulfil the function of good governance to inculcate ethical work culture throughout companies. Effective ethical values in communication may reduce the likelihood of illegal activities and cost of acting unethically in organisations. The value of this paper is its approach of using the isomorphism concept from the institutional theory to address the SDG 16 by developing the EVDi. The new index incorporates core elements of moral values adapted mainly from the professional bodies that regulate the accounting profession and other related organisations. The index is an initiative used to measure companies' commitment to promoting ethical values through disclosure. The efforts to measure the level of commitment supporting the SDG 16 promote effective, accountable and transparent institutions at all levels.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-08-12
      DOI: 10.1108/IJOES-05-2021-0109
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Philosophical understanding of the dynamics and control of occupational
           fraud in the public sector: contingency analysis

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      Authors: Ach Maulidi
      Abstract: This study aims to examine the roles of organisational control, structure, culture and technology in preventing occupational fraud. This study is essential in the current time. It brings a significant impact on both theory and practice. In the existing studies, there is a lack of clarity on a specific mechanism to prevent organisational fraud. The problem is that they tend to generalise the types of organisational fraud. Conceptually, organisational fraud may include corruption, double funding, asset misappropriation, bribery or falsification of documents. However, many scholars tend to neglect such diversities. Consequently, many occupational fraud cases become unstoppable, particularly corruption. To deal with this topical issue, the current study applies the term “occupational fraud” cited by the Association of Certified Fraud Examiners, consisting of corruption, asset misappropriation and fraudulent financial statement. This study surveyed three Indonesian Local Governments. This study focussed on management levels that have strong power for coordinating governmental activities. The author chose these local governments because their local leaders (the regents) were jailed due to corruption scandals. As expected, this study gives us different perceptions of how fraud mitigation should be designed in the organisation. The results suggest that corruption is a little bit complex than other types of occupational fraud. It is improbable to be prevented through technological and administrative approaches. As such, organisations need to think of extra efforts that could perfectly tailor the organisational control and organisational culture, organisational structure and technological advancement. The benefit of this effort is related to diagnosing the fit or misfit of organisation designs in addressing the dynamic dimensions of corporate governance. Then, it can also strengthen the efficacy of preventive measures to deal with occupational fraud. This study provides a provocative discussion regarding the public perception of occupational fraud, consisting of corruption, asset misappropriation and financial statement fraud. And this study also offers a new refined conceptual analysis of how to deal with such types of occupational fraud by incorporating contingency theory and the Committee of Sponsoring Organizations of the Treadway Commission (COSO’s) internal control components.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-08-05
      DOI: 10.1108/IJOES-04-2022-0078
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Some observations on contemporary financial proposals

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      Authors: Salman Ahmed Shaikh
      Abstract: This paper aims to discuss the views of scholarship in South Asia regarding Riba and Riba-free finance, including the conservative and realist schools in mainstream thought and the assimilative and interpretive schools in liberal thought. The paper uses textual analysis to critically review the writings of scholars in South Asia on contemporary issues regarding Riba and Riba-free finance. It provides a critical review in the light of Islamic jurisprudence and extant Islamic economics literature. There are several characteristics in conventional banking and finance products that do not comply with Islamic teachings. In this scenario, Islamic banking is comparatively a better alternative to conventional banking and finance products to achieve Shari’ah compliance and avoid indulging in Riba. Voluntary financial exclusion to avoid Riba is significant in Muslim-majority countries. Increased penetration of Islamic finance requires clarity on what is Riba and confidence in Riba-free alternatives. Outreach efforts of Islamic financial institutions use conventional banking as a frame of reference to provide a critique of interest-based banking. However, the apprehensions within the Islamic finance literature also need to be answered to change perception and enhance people’s willingness to use Islamic banking. Doing this can expedite the process of financial inclusion as well as help in the transformation of the economy on Riba-free foundations in a reasonably quick timeframe. This is the first study to critically evaluate the financial proposals presented and propagated by the contemporary interpretive school in South Asia.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-08-03
      DOI: 10.1108/IJOES-03-2021-0067
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Are stock market returns affected by financial market variables'
           Evidence from Bursa Malaysia by panel generalized method of moments

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      Authors: Fatima Ruhani , Mohd Zukime Mat Junoh
      Abstract: This study aims to find the relationship of stock market returns and selected financial market variables (market capitalization, earnings per share, price-earnings multiples, dividend yield and trading volume) of Malaysia grounded by the arbitrage pricing theories. This study empirically examines the effects of selected financial market variables on stock market returns using 64 companies listed in Malaysia's stock market with data spanning from 2005 to 2018. A systematic empirical study based on the Generalized Method of Moments following Arellano and Bond (1991) has been taken to estimate the effect. The regression result of the financial market variables and stock market return shows that, except for trading volume, all selected financial market variables play significant roles in the stock market returns. Furthermore, market capitalization, earnings per share, price-earnings ratio, dividend yield and trading volume have a positive impact on stock market returns. The outcome of this study can contribute by helping domestic and global investors devise strategies to minimize their risks. Also, policy administrators can use the outcomes of this study to inform the micro- and macro-level policy formulation. This study will contribute to filling the gap in knowledge concerning the new release of factors affecting the stock market returns of Malaysia.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-08-03
      DOI: 10.1108/IJOES-11-2021-0201
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Maqasid-based consumption intelligence: an empirical model of its
           application to the intention of halal purchase

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      Authors: Muhammad Sholihin , Nurus Shalihin , Mega Ilhamiwati , Hendrianto Hendrianto
      Abstract: This study aims to gain new insight into how a set of maqasid-based consumption intelligence variables mediates exogenous variables (i.e. religiosity, Islamic university role and normative belief) and halal purchase intention as an endogenous variable. The research model is empirically tested with a data set of 370 responses retrieved from the students of the millennial generation from the cross Islamic state university in Indonesia. Data were analysed with Partial Least Square Structural Equation Modelling (PLS-SEM). The sample size of this study is computed with preliminary power analysis. The SEM finding revealed that two maqasid-based consumption intelligence variables had mediated the exogenous and endogenous variables, i.e. halal purchase intention. These variables mediating the exogenous and endogenous variables have explained 63.5 R2 variances in halal purchase intention. Concerning individual impact size of cognition and motivation as a component of maqasid-based consumption intelligence has shown medium-level effect size (f2) in mediating the halal purchase intention. Interestingly, the exogenous variable does not directly affect halal purchase intention but must be mediated with maqasid-based consumption intelligence variables. However, before including variables of maqasid-based consumption intelligence, the R2 was relatively small. It is just 30.4% in R2 that explains the variance of halal purchase intention. This study explores maqasid-based consumption intelligence as a relatively new model to explain the variable halal purchase intention. Therefore, it takes many types of exogenous variables to test how relevant maqasid-based consumption intelligence variables can define endogenous variables. Notwithstanding, this study does not do that because it only limits three exogenous variables (i.e. religiosity, Islamic university role and normative belief). Therefore, in further research, these limitations seem to be perfected by other scholars concerned about halal purchase intention. The findings of this study allow Islamic universities to mainstream halal issues as a subject of learning, especially concerning consumption ethics. In addition, the empirical results of this study encourage the industry to pay attention to the essential components in determining the halal quality of the products offered because the millennial generation is now very aware of the importance of halal products. This study contributes to the existing literature on halal purchase intention by testing maqasid-based consumption intelligence variables as mediators. Moreover, this is a pioneer study to consider and construct maqasid-based consumption intelligence as a model that explains halal purchase intention.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-07-21
      DOI: 10.1108/IJOES-11-2021-0204
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Examining the role of microfinance: a creating shared value perspective

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      Authors: Rofikoh Rokhim , Arief Wibisono Lubis , Ida Ayu Agung Faradynawati , Winalda Ajaniara Perdana , Andrew Deni Yonathan
      Abstract: The purpose of this study is to simultaneously examine the role of microfinance from the business and social lenses by using the creating shared value (CSV) framework by Porter and Kramer (2011) in the context of Indonesia. A survey among more than 170,000 borrowers of two specific credit schemes by PT Bank Rakyat Indonesia Tbk., the largest microfinance provider in Indonesia, was conducted to understand the perceptions of borrowers on the benefits of microcredit under the CSV framework. The result confirms that, overall, the debtors acknowledged the importance of the loans in various aspects of CSV. The highest levels of importance were recorded in the case of stimulating the increase of business revenue growth, business productivity and fulfilling the needs of consumers. Disaggregating the results based on respondents’ demographic characteristics, it is shown that the findings in both credit schemes have a relatively similar pattern in terms of origin, business sectors and the borrowing purpose from. There have been limited studies that examine the impact of microfinance from both the business and social perspectives. Most studies only use one of these. Implementing the CSV framework allows the authors to fill in the gap and understand how microfinance provides business and social benefits.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-07-08
      DOI: 10.1108/IJOES-09-2021-0168
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The effect of consumers’ perception of CSR activities on their
           purchasing behavior: the case of the Iranian automotive market

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      Authors: Nazanin Tahssili , Mohammad Ali Shahhoseini
      Abstract: This study aims to examine the customer’s perception of corporate social responsibility within the automotive market in Tehran, Iran, and whether it leads to a purchasing behavior directly or indirectly through support intention. A total of 235 customers of luxury and mid-range-priced automobiles were surveyed and analyzed using the partial least squares structural equation modeling method. Regarding luxury car owners, the authors concluded that both economical and ethical perceptions are indirectly related to purchasing behavior. Concerning mid-range-priced car buyers, both philanthropic and economical perceptions have a direct relationship with purchasing behavior, while the legal perception has an indirect relationship with purchasing behavior. The results show that Iranian car manufacturers and foreign car dealerships for both luxury and mid-range customers should focus on their economical responsibilities. The results show that luxury car manufacturers and dealerships should act ethically. With the importance of the philanthropic dimension for customers of mid-range cars, car dealerships dealing with mid-range-priced cars should focus more on their philanthropic activities. This study can help companies find better solutions to adjust their corporate social responsibility (CSR) policies to the consumers’ beliefs, gain a competitive advantage in the market and fill the knowledge gap regarding Iranian consumers. Although some research has been conducted on consumer perception and response regarding CSR in both developed and developing countries, no studies on consumer perception toward CSR have been carried out in Iran.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-06-29
      DOI: 10.1108/IJOES-01-2022-0011
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The creative industries effects on economic performance in the time of
           pandemic

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      Authors: Noraziah Che Arshad , Tubagus Thresna Irijanto
      Abstract: This paper aims to investigate empirically whether creative industries are boosting the economic performance of the ASEAN countries (Malaysia, Indonesia, Singapore, Thailand, Vietnam and Brunei Darussalam) during the Coronavirus disease (COVID-19) pandemic. This paper applied a random effect and fixed effect estimation approach to investigate the impact of creative industries’ development (government expenditure on education, export of creative industries, trade openness, innovation index, sukuk issuances) on the economic performance spanning from 2010 to 2020. The economic performance was proxied by two dependent variables, namely, the gross domestic product and the Misery Index. On top of containment and vaccination measures, the findings demonstrated that creative industries are enhancing economic growth in Association of Southeast Asian Nations (ASEAN) countries, supported by the significant role of the sukuk market as a vital contributor to economic growth. This study is unique because it provides novel and empirical results of the creative industries’ development on economic performance in the ASEAN countries before and during the COVID-19 pandemic.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-06-22
      DOI: 10.1108/IJOES-10-2021-0199
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Supervisor bottom line mentality, self-regulation impairment and unethical
           pro-organizational behavior: investigating the moderating effect of
           perceived employability

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      Authors: Komal Kamran , Mobina Farasat , Akbar Azam , Mian Muhammad Atif
      Abstract: Unethical pro-organizational behavior (UPB) is one of the major reasons behind high-profile financial frauds in the recent past. This study aims to explore how an exclusive focus on financial outcomes, i.e. supervisor bottom-line mentality (BLM) leads to UPB among employees and highlights the critical role of self-regulation impairment and perceived employability in the process. Drawing on self-regulation theory, this study examines how BLM and perceived employability interactively impact self-regulatory strength, which ultimately influences UPB. The theoretical model is tested through a time-lagged field study of 171 employees and hypothesis testing in SPSS PROCESS Macros. Results suggest that self-regulation impairment mediates a positive relationship between supervisor BLM and employee UPB and perceived employability moderates this indirect association between BLM and UPB, wherein the indirect positive relationship is stronger when perceived employability is low (than high). This study contributes to the BLM and UPB literature by identifying the critical role of perceived employability and suggesting that UPB is an impulsive action rather than an intentional move.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-06-15
      DOI: 10.1108/IJOES-02-2022-0043
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • A bibliometric analysis on poverty alleviation

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      Authors: M Kabir Hassan , Muneer M. Alshater , Hasanul Banna , Md Rabiul Alam
      Abstract: World legends and the scientific community have taken the devastating impact of poverty issue seriously which has been reflected in the growing trend of research in this area. Hence, this paper aims to conduct a bibliometric analysis on poverty alleviation literature, discuss the various dimensions of poverty alleviation and deliver some ideas for future research. This study deploys a combined quali-quantitative method familiar as meta-literature review on 454 articles collected from the Web of Science (WoS) database with Social Science Citation Index (SSCI) coverage over the period 1971–2020. Using Rstudio, VOSviewer and Excel, the collected data have been analysed from different lenses. This study considers the most contributing scientific actors like authors, journals, topics, institutions and countries as parameters for analysing articles. Based on the analysis from various perspectives, it determines five main research streams upon which it provides some potential research directions to be considered in future research. This study solely relies on the articles available in the WoS database with index in SSCI. However, it excludes analysing thousands of articles on the same topic available in other platforms. This study provides a retrospective on the scientific works and collective efforts of scholars germane to poverty alleviation from the highest ranked journals, which would help better understand the literature development and the intellectual structure of this field.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-06-14
      DOI: 10.1108/IJOES-10-2021-0191
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Reimagining financial inclusion in the post COVID-19 world: the case of
           Grameen America

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      Authors: Rania Mousa , Peterson K. Ozili
      Abstract: The purpose of this paper is to analyze Grameen America's response to COVID-19 pandemic. This is accomplished by identifying and analyzing the key initiatives implemented by Grameen America within the framework of selected United Nations' Sustainability Development Goals (UN’s SD Goals). This study has used qualitative content analysis to analyze financial and nonfinancial information of Grameen Bank. This study follows a qualitative content analysis method to precisely gauge the shift in Grameen’s strategy and focus, as well as to assess the impact of its initiatives on the small business community before and after the pandemic. The findings showcase that Grameen’s longstanding mission to alleviate poverty is in line with the UN’s SD Goal 1. Also, Grameen’s commitment to create partnerships with external organizations to offer credit and noncredit services and support is consistent with UN’s SD Goal 17. Notwithstanding the significant contributions of this case study, the findings are limited in some respects. First, this case study focuses on the Grameen America’s unique experience regarding its response to COVID-19 pandemic. This may affect the interpretation and generalization of the findings of this study. Performing comparative views across wide range of relevant microlending institutions could help improve the generalization of the findings. Also, this case study examines the impact on women and minority groups who were particularly affected by the pandemic. The results should, therefore, be interpreted with care as circumstances may change over time. The implication for practice is that policymakers should encourage the creation of more member-based financial and non-financial institutions that can help members integrate financially and socially into society. Also, practitioners should increase their ethical duties and responsibilities to their members in society in good and bad times as members tend to value the ethical aspect of financial businesses. The social implication of the findings is that helping members of society to cope with the difficulties brought about by COVID increased the sense of belonging among members and made them feel cared for, thereby increasing financial and social inclusion among underserved people. Prior literature addressed the initiatives of microlending institutions such as Grameen Bank to achieve financial inclusion among financially vulnerable women. This case study contributes to the literature on financial inclusion and poverty alleviation by examining Grameen America’s response to the pandemic by identifying and assessing Grameen America (GA’s) key initiatives and their impact within the framework of the UN’s SD Goals in the post COVID-19 world.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-06-06
      DOI: 10.1108/IJOES-12-2021-0230
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • How diverse are Shariah supervisory boards of Islamic banks' A global
           empirical survey

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      Authors: Omar Kachkar , Mustafa K. Yilmaz
      Abstract: This study aims to examine diversity in the composition of Shariah supervisory boards (SSBs) of Islamic banks (IBs). It investigates diversity from two perspectives: existing composition of SSBs and the regulatory frameworks and standards of selected Organisation of Islamic Cooperation countries. Diversity characteristics include education, nationality, gender and age. A list of all full-fledged Islamic commercial banks (FFICBs) globally has been carefully prepared and confirmed. Conventional banks with Islamic windows, non-commercial banks, takaful companies and other Islamic financial institutions are excluded. The available profiles of 428 SSB members have been scrutinised and analysed. These board members occupy 522 SSB positions in 238 FFICBs operating in 52 countries around the globe. From the regulatory perspective, 12 national and international Shariah governance frameworks and standards have been examined. Findings of this paper indicate various levels of diversity in SSBs of the reviewed IBs. The level of diversity in educational background and in the nationality of SSBs can be described as generally acceptable. However, a lack of diversity in gender and age among SSB members is evidently observed in IBs. While the lack of age diversity in SSBs may be relatively justified as a common trend in the composition of corporate boards, SSBs of IBs are seriously lagging behind in gender diversity. On the regulatory level, this study concluded that provisions on diversity as a requirement in SSBs are almost non-existent in the existing regulatory frameworks and standards. The major limitation of this study is the lack of available information on the SSB members. This paper provides insights for IBs and policymakers concerned with the corporate governance of IBs and all Islamic financial institutions. First, it offers an excellent bird’s-eye view of the status of diversity in SSBs of IBs. Second, it motivates policymakers and standard-setting bodies to ensure, through the relevant regulatory frameworks, adequate levels of diversity in the composition of SSBs. Diversity in SSBs of IBs and Islamic financial institutions should be given special emphasis, not only in boards and top management positions but also in the workplace. This is of profound significance to the reputation of Islamic finance industry which has been recently under mounting pressure to translate the rhetoric about the Islamic finance industry being ethical, fair, just, equitable and inclusive into genuine implementations. To the best of the authors’ knowledge, this study is the first of its kind to examine the diversity of SSB members from the regulatory as well as from the implementation perspective.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-05-31
      DOI: 10.1108/IJOES-10-2021-0195
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Does stakeholder pressure matter in Islamic banks’ corporate social
           responsibility and financial performance'

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      Authors: Muhammad Ali , Sadia Mehfooz Khan , Chin-Hong Puah , Muhammad Shujaat Mubarik , Muhammad Ashfaq
      Abstract: This study aims to examine the impact of stakeholder pressure on Islamic banks’ corporate social responsibility (CSR) practices and financial performance. A close-ended questionnaire was collected from 282 Islamic bank’s branch managers. Partial least square structural equation modeling was used to test the hypothesized model. Both measurement and structural models were found to be fit for this research. Results indicate that all components of stakeholder pressure (management, client, competitor, Sharia advisory board and community) have a significant positive impact on Islamic CSR. The findings of this study further revealed that Islamic CSR is a significant predictor of bank’s financial performance. Based on the present empirical results, this study suggests that Islamic bank managers should develop the best CSR practices to gain a competitive advantage and sustainable financial performance. Overall, this study contributes significantly to the Islamic bank CSR literature. However, to the best of the authors’ knowledge, few studies have been conducted to establish a link between firm performance and CSR in Islamic banks using a comprehensive model of stakeholder pressure.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-05-20
      DOI: 10.1108/IJOES-10-2021-0183
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Do Islamic microfinance institutions affect the socio-economic development
           of the beneficiaries' The evidence from Turkey

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      Authors: Salih Ülev , Fatih Savaşan , Mücahit Özdemir
      Abstract: This paper aims to investigate the effect of Islamic microfinance on poor households through the case of the IKSAR Qard al-Hasan Program in Turkey. To achieve this aim, it examined the changes in the socio-economic status of beneficiaries before and after the program. This paper adopts the convergent parallel mixed method design. It conducted two surveys to micro-entrepreneurs: the first is when they received the loan and the second is when they finished their installments. In addition to the longitudinal data obtained from these two surveys, qualitative data were collected by participant observation and interview technique with visiting these people periodically throughout the interest-free loan (qard al-hasan). According to the results obtained from the analysis of the pre- and post-surveys, a statistically significant increase of 35% was experienced in the monthly household income after receiving the qard al-hasan loan compared to before. Similarly, a statistically significant increase was found in the monthly expenditures of 23 out of 30 households after receiving the qard al-hasan. There are two originalities of this study. To the best of the authors’ knowledge, it is the first research that examines the only Islamic microfinance program in Turkey. Second, it uses longitudinal data while examining the impact of Islamic microfinance on the welfare of the poor. In the relevant literature, no study has been identified that uses longitudinal data in Islamic microfinance. Similarly, a limited number of longitudinal studies examine the impact of conventional microfinance institutions on the poor.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-05-19
      DOI: 10.1108/IJOES-09-2021-0179
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • The effect of small business financing decision on business performance in
           Ghana: the moderated mediation role of corporate governance system

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      Authors: Lexis Alexander Tetteh , Amoako Kwarteng , Emmanuel Gyamera , Lazarus Lamptey , Prince Sunu , Paul Muda
      Abstract: The paper aims to investigate the role of corporate governance in the relationship between small businesses financing choice decisions on the business performance. The paper was situated within the financial growth cycle theory and stewardship theory and survey approach was adopted for data collection. The statistical analysis was conducted by using partial least square structural equation modelling. The results indicate that the interaction of corporate governance and financing choice decisions strengthens the performance relationship. Further, corporate governance mediates the positive relationship between financing choice decisions and performance. Thus, suggesting that corporate governance can carry the effect of the financing choice decisions to business performance. The findings of our research reveal that, small businesses who follow solid corporate governance procedures should expect higher business performance. This is because financing decisions alone will not assure positive business performance unless they are tied to a broader perspective of effective corporate governance practices. To the best of the authors’ knowledge, this is the first study that contributes to the small business financing choice and performance literature by combining the strengths of financial growth cycle theory and stewardship theory to explain the financing choice decisions and, in particular, the role of corporate governance in the relationship. Further, the study is unique in its nature because it presents a successful model for small businesses in emerging economies to concentrate more on the role of corporate governance in enhancing business performance.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-05-17
      DOI: 10.1108/IJOES-01-2022-0014
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Exploring the influence of dimensions of workplace spirituality on
           innovative work behaviour: role of sense of God

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      Authors: Anubhuti Saxena , Asha Prasad
      Abstract: This study aims to identify the various dimensions of workplace spirituality (WPS) and determine whether these dimensions act as predictors of innovative work behaviour (IWB) among bank employees. This study also aims at studying the moderating role played by sense of God (SOG) between WPS and IWB. The methodology involved both qualitative and quantitative approaches. This study was carried out in two phases. Item generation, questionnaire development and exploratory factor analysis (EFA) were conducted in phase 1. Confirmatory factor analysis (CFA) was conducted in phase 2. Seven WPS dimensions originated through EFA, which got validated through CFA later. Structural equation modelling was used for hypotheses testing. To explore the proposed relationships, cross-sectional survey was done on a sample of bank employees from public, private and foreign banks. The findings reveal that WPS is a seven-factor construct and affects the IWB of bank employees. The results indicated that four dimensions of WPS significantly increase IWB, and that SOG moderates the relationship between WPS and IWB. With increasing globalization, there is a growing concern as to whether Indian employers would be able to meet employees’ spiritual needs. Indians tend to have high inclination towards God; through their religious associations, they try to develop a sense of spiritualism. Awareness about the effect of SOG and also the dimensions of WPS on IWB will help organizations in designing effective interventions for making employees more innovative. The authors believe that the empirical studies testing the consequences of WPS on IWB in the banking industry are limited; also, SOG’s role as a moderator remains unexplored; thus, this study is an attempt to fill the gaps.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-05-03
      DOI: 10.1108/IJOES-12-2021-0220
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Women’s empowerment to alleviate poverty in coastal zones: a case study
           of fisherwomen in Pacitan, Indonesia

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      Authors: Indah Susilowati , Izza Mafruhah
      Abstract: The purpose of this study is to identify problems that affect the empowerment of fisherwomen and to analyze the role of stakeholders in the process of empowering fisherwomen. This study was a case study on 115 fisherwomen in the coastal areas of Pacitan Regency, East Java, Indonesia. The method used in this study was sequential mixed method using analytical hierarchy process analysis tool and qualitative using phenomenology by using a series of interviews with the participants. The results show that the community empowerment process is influenced by three main factors, namely, internal, external and institutional, where each of these factors is divided into four factors. Another result obtained is that the government has an important role in empowerment which is indicated by the level of trust of fisherwomen to the government. The findings can be used as alternative guidelines to alleviate poverty of fisherwomen in coastal zones in Indonesia. The formulation of an integrated fisheries system model in community empowerment innovation in coastal areas that involves all stakeholders from the government, academia, community, business and media was proposed in this study.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-05-02
      DOI: 10.1108/IJOES-12-2021-0237
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Gender, family background, cynicism and ethical sensitivity of future
           procurement professionals in a developing country context: evidence from
           Ugandan universities

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      Authors: Benjamin R. Tukamuhabwa , Musa Mbago , Henry Mutebi , Mercy Kyoshabire
      Abstract: Some scholars argue that ethical awareness increases alongside work experience,whereas others agree that ethics education shapes ethical awareness and that cheating in college predicts unethical behaviour in subsequent professional environment. The purpose of this paper is therefore to investigate the level and antecedents of ethical sensitivity of future procurement professionals. An exploratory descriptive survey of a sample of 303 final year procurement students from the two largest public Universities in Uganda was conducted. Using Statistical Package for (SPSS) and Amos Version 27, data were analysed by using means, standard deviations, exploratory and confirmatory factor analyses and correlation analysis. The study revealed that future procurement professionals exhibit low levels of ethical sensitivity. However, contrary to the general observations from the extant literature, gender and family background of students do not determine both ethical sensitivity and cynicism. Moreover, this study establishes that cynicism is positively associated with instances that depict low ethical sensitivity. This paper contributes to providing an empirical understanding of the derivation of unethical behaviour in procurement practice. Grounded in Aristotle’s organic theory of state and moral habituation, this argues that future procurement professionals posses natural proclivities that trigger their social instincts and membership to multiple associations in actualising their innate potential for ethical behaviour. This supports the notion that humans are potentially virtuous, whereby morality is learned, imitated, emerges and perfects through repetitive actions and is therefore incremental. The findings mirror what prevails in practice in Uganda, where procurement practitioners have been implicated in unethical practices regardless of their gender and family background. This signals that managers should not recruit or deploy procurement personnel based on gender or family background. While research on ethical sensitivity of students has been focussed on other disciplines such as accounting, nursing and other business studies, this paper focusses on ethical sensitivity of procurement students aspiring to join a professional environment that is severely marred with unethical practices. Further, Aristotle’s moral habituation and organic theory of state invoked in this study underline the synergies of both nature and nurturing in inculcating ethicality in procurement professionals.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-29
      DOI: 10.1108/IJOES-10-2020-0167
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Determining the characteristics of -based Islamic financial institution
           and proposing appropriate models for Indonesia

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      Authors: Ascarya Ascarya , Jardine A. Husman , Hendri Tanjung
      Abstract: This study aims to determine the characteristics of waqf-based Islamic financial institution (IFI) and subsequently propose some waqf-based IFIs. This study uses the Delphi method, combined with the Likert scale, to determine and validate the agreed characteristics of waqf-based IFI models. Subsequently, based on the agreed characteristics, the authors propose waqf-based IFI models. The results show that there are 28 important characteristics of waqf-based IFI, which respondents agree on 24 characteristics with significant Kendall’s concordance or rater agreement (W). The type of waqf-based IFI could be a bank, venture capital or cooperative; the business orientation should be a combination of commercial-social, and it could be implemented in the national, community or micro level. Based on the agreed characteristics, the authors propose several waqf-based IFI, including integrated commercial-social waqf-based bank, integrated commercial-social waqf-based venture capital and integrated commercial-social waqf-based cooperative. Respondents of this study comprise experts and practitioners who reside in Indonesia so that the results of proposed waqf-based IFIs are most suitable to be implemented in Indonesia. The conceptual framework and method used in this study could be applied to determine the characteristics of waqf-based IFI and propose the most suitable waqf-based IFI models in other countries. This study starts with determining the essential characteristics of waqf-based IFI, which then be used to propose waqf-based IFI models.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-26
      DOI: 10.1108/IJOES-01-2022-0001
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Ethical leadership and its influence on employee voice behavior: role of
           demographic variables

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      Authors: Ashok Kumar Dua , Ayesha Farooq , Sumita Rai
      Abstract: The purpose of this paper is to examine the nature of relationship between ethical leadership and employee voice behavior. Study of employee voice behavior is important, because leaders in organizations make numerous decisions based on employees’ work-related inputs which do influence the decision quality and team performance. Survey data were collected through structured questionnaire from Indian organizations. Data were analysed through statistical techniques such as confirmatory factor analysis and structural equation modeling. The findings showed that ethical leadership did impact the employee voice in a positive and significant but moderate manner. The study also found no significant differences in ethical leadership and voice behavior across demographic variables such as gender, age, educational qualification and job level in the Indian context. The study is conducted using single cross-sectional research design, and for better causal inferences of the relationship between various variables, future research studies may be conducted with longitudinal research design, multiple data sources and variety of industries with large sample size. With erosion of ethical values and corporate scandals, managers need to develop and display ethical leadership as employees emulate their leaders’ ethical behavior because ethical leadership, or its perception, relates positively and significantly to employee voice behavior. There is less study to understand ethical leadership and its influence on voice behavior in developing countries, especially in India. Ethical leadership behavior encourages employees to voice their work-related constructive opinions and concerns for improved decision-making and reduced unethical practices. Also, there is scarcity of research that explores the impact of demographic variables and this study is an effort to understand this gap.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-26
      DOI: 10.1108/IJOES-10-2021-0200
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Funding higher education through : a lesson from Malaysia

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      Authors: Muhammad Usman , Asmak Ab Rahman
      Abstract: This paper aims to highlight the importance of waqf in financing higher educational institutions (HEIs) and its potential as an alternative source of generating additional funds for the HEIs, and discourses on waqf practice, fundraising, waqf management and utilisation of waqf income for the development of higher education in Malaysia. This paper is based on the information gathered through interviews with 12 participants who are actively engaged in waqf in different capacities. The participants can easily be classified into three expert groups; personnel of waqf-based universities, personnel of the respective State Islamic Religious Councils (SIRCs) and waqf practitioners. In addition, archival records, relevant documents and library sources have been used in the research. The study learnt that waqf in Malaysia is centralised and exclusively controlled by the SIRCs, which are, as a rule, sole trustees of all categories of awqaf in the respective states; hence, any form of private trusteeship is considered illegal. It is a prerequisite for the establishment of a waqf fund to obtain permission from the respective SIRCs, and bring it under the purview of the council prior to setting up a waqf. The ministry of higher education has taken some initiatives to encourage HEIs to use waqf as an alternative source of generating funds. Subsequently, numerous public universities have set up waqf funds and developed a comprehensive mechanism for raising the fund through traditional and modern methods and technologies. A major chunk of the waqf funds is collected in the form of cash, but the amount falls short of reaching critical mass to enable the waqf to become self-sustaining. The study found that the universities also involved themselves in various social welfare programmes, especially in health care, and some income-generating projects besides seeking support from the waqf fund for their academic and educational activities. The paper brings out the fact that waqf offers the best features as an alternative fiscal instrument to finance projects of public good, including higher education at three selected waqf-based universities in Malaysia. The study’s findings will be helpful to the ummah in general and Malaysia in particular. It can help policymakers, legislators and academicians in formulating new strategies for the common good and sensitize the countries facing a huge fiscal deficit and lack of development to the viability and potential of waqf as a catalyst for progress and economic activity. The paper shares the experience of Malaysia’s waqf-based universities, waqf fundraising, management and income utilisation. It accentuates the fact that waqf can help finance academic activities at universities and sheds light on some useful examples of waqf-based universities founded in earlier periods of Islamic civilisation.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-12
      DOI: 10.1108/IJOES-12-2021-0217
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Ethical leadership and sustainability of agro-allied firms: moderating
           role of environmental dynamism

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      Authors: Ida Austin Ogaga , Charity A. Ezenwakwelu , Ejikeme Emmanuel Isichei , Taiwo Samuel Olabosinde
      Abstract: This paper aims to account for the direct effect of ethical leadership on the sustainability of agro-allied firms and the moderating effect of environmental dynamism on ethical leadership–organisational sustainability relation. A total of 215 managers participated in the survey, which covered agro-allied firms from the 6 geo-political zones of the country, Nigeria. Partial least square structural equation model was conducted with the aid of SmartPLSv3. The result confirms that ethical leadership positively affects the sustainability of firms in the agro-allied sector and also supports that environmental dynamism strengthens the relation between ethical leadership and sustainability of firms. The study advances ethical leadership literature through a nuanced examination of its relevance in the agricultural sector, while also validating the integrative social contract theory as a theoretical lens used in exploring the relationship. The specific focus on “ethical” leadership and a specific sector of the economy – agro allied firms is a new ground by not just looking at leadership but the ethical consideration part in relation to a specific industry where competition is a key driver to management/leadership performance.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-08
      DOI: 10.1108/IJOES-12-2021-0226
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Influence of customer perceived ethicality on customer loyalty in the
           banking industry of Pakistan

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      Authors: Shahina Batool , Babrak Ali Panezai , Ghulam Jan Baloch , Shamaila Sohail
      Abstract: The purpose of this paper is to determine empirically the effect of customer perceived ethicality (CPE) on customer loyalty (CL) and further the authors ascertained if customer trust (CT), customer affective commitment (CAC) and customer perceived quality (CPQ) acted as mediating mechanisms linking CPE and CL. This study also tested the influence of CL on customer word of mouth (CWOM). In this study, data were collected from 390 customers of banks in Pakistan through a self-administered questionnaire and tested through partial least squares (PLS) with smart PLS 3.2.7 version. Research findings provided evidence for the positive relationship between CPE and CL and mediating effects of CT, CAC and CPQ for the CPE–CL linkage. Furthermore, a positive and significant relationship between CL and CWOM was experienced. This study can help banks to determine the importance of CT, CAC and CPQ, as they can facilitate translating CPE into CL. Furthermore, managers need to effectively communicate about their ethical activities and encourage their customers to share their experiences. First, this paper has considered the effect of CPE on customer loyalty under research area of corporate service brands. Second, it examines the mediating role of three factors (CT, CAC and CPQ) between CPE and customer loyalty in the banking industry.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-06
      DOI: 10.1108/IJOES-03-2021-0071
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Examining Islamic microfinance as a mechanism of Takaful in high-risk
           countries: case study of Palestine

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      Authors: Abdalrahman Mohamad Migdad
      Abstract: This paper aims to identify the intersection between Islamic microfinance (MF) (IsMF) and Takaful in high-risk economies and propose a model for the sustainable application of IsMF. The word Takaful, although used to refer to Islamic insurance, means solidarity and is used as such in this paper. The paper used a descriptive and analytical method to present findings derived from secondary data collected from the Palestinian Central Bureau of Statistics and primary data from semi-structured interviews. Need in the Palestinian household is very high, and the performance of Palestinian MF institutions (MFI) was found to have deviated from the spirit of MF. A significant shortcoming by MFI lies in the Palestinian law that focuses on organizing MFI’s operations as financial institutions only. With a deviated purpose and generalized laws, the paper proposed a model of IMF. The model consists of three stages covering mission and market-based financing for the economically incapable and those better off. Finally, enacting laws to protect micro-enterprises and cooperation between institutions that operate at each stage is necessary. This research contributes to the literature on MF and IsMF, especially in high-risk countries. Furthermore, this study proposes a model for IsMF best practices based on the spirit of MF where it is most needed.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-05
      DOI: 10.1108/IJOES-11-2021-0214
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Revisiting the determinants of happiness from a grounded theory approach

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      Authors: Kamlesh Singh , Gaurav Saxena , Mandeep Mahendru
      Abstract: This study aims to examine the lay notions of happiness and determine the factors that influence one’s experience of happiness. This study used a qualitative technique to understand better how happiness is conceptualised. This study uses a purposive sample to select a diverse and representative sample (N = 357). Participants responded to an open-ended questionnaire designed to elucidate their understanding of happiness. The data is analysed using grounded theory and a bottom-up approach. Happiness is defined as a harmonious state where the individual’s physiological and psychological needs are satisfied in the past, present and future, leading them to live a meaningful and contented life. However, several factors may affect an individual’s level of happiness. Family and friends; health and wellness; personal and professional successes; recreation and personal traits all contributed to the feeling of happiness. On the other hand, factors impeding happiness include unfavourable surroundings, work and play impediments, strained relationships and undesirable behavioural characteristics. The authors compare and contrast these findings to the current empirical literature and hypotheses. Despite the substantial study, no uniform definition of happiness exists. The existing body of knowledge is dominated by western viewpoints, which are not necessarily congruent with their eastern counterparts. This study presents a thorough and culturally unique understanding of happiness. This understanding would enable academics, policymakers and educators to develop successful policies that promote happiness. Additionally, this study aid future researchers to develop new measures that enable cross-regional and cross-national comparisons of happiness dynamics
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-25
      DOI: 10.1108/IJOES-12-2021-0236
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Organizational decision-making behaviour related to ethical issues,
           developing scale with special reference to “inter-variable circular
           causality and religious (Islamic) discourse”

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      Authors: Shinaj Valangattil Shamsudheen , Saiful Azhar Rosly
      Abstract: This paper aims to develop and validate the scale for organizational decision-making behaviour related to ethical issues, which addresses the issue of framing the dependent variable in a dichotomous way in organizational ethical decision-making (EDM) models and complementing the inter-variable circular causality model within the purview of Islamic banking with Quranic orientations. This study adopted both exploratory and confirmatory approaches. A total of 362 responses were collected from banking practitioners in the United Arab Emirates using a self-administered questionnaire. Content validity test (CVT) and factor analysis were used to refine measurement items and define as well as validate the scale, respectively. Further, the validated factors/scales were tested using the theoretical underpinning of the inter-variable circular causality model with Quranic orientations. CVT refined the measurement items, and it enhanced the qualitative aspect of the proposed scale. Total three dimensions extracted, i.e. “awareness,” “attitude” and “standards” through exploratory factor analysis and evidence of validation of measurement scale/construct reported through confirmatory factor analysis. Further, a significant inter-variable circular causal relationship was found among the validated dimensions and analysed with an Islamic perspective. Study constraints the population into a single industry and a single country. Future studies are suggested to use the newly developed scale/construct in decision-making models and obtain the overall model fit by considering population from diversified organizations and multi countries. Comprehensibility of organizational behaviour has always been critical for the efficient functioning of organizations, especially where the situation involves ethical concerns. The proposed scale can be used as a tool to assess the organizational decision-making behaviour related to ethical issues, particularly where the studies intended to examine the determinants of organizational decision-making behaviour related to ethical issues through decision-making models. While there is ample literature attempted to examine the organizational EDM, particularly on evaluating determinants of EDM, the majority of the studies have failed to frame the dependent variable of the EDM models adopted for the study in such a manner that is in line with the objective of the study. Although some of the literature suggest the theoretical aspects to address this issue, to date, no work has been done that attempted to develop and validate the scale for the theoretical aspects recommended and confirm with the inter-variable circular causality model. These serve as justification for undertaking this study.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-23
      DOI: 10.1108/IJOES-05-2021-0105
      Issue No: Vol. ahead-of-print , No. ahead-of-print (2022)
       
  • Ethical work climate and its influence on work-related ethical behaviour
           among the Malaysian public sector auditors

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      Authors: Chew Har Loke , Suhaiza Ismail , A.H. Fatima
      Abstract: The purpose of this paper are twofold. Firstly, it explores the extent to which ethical work climate (EWC) is prevalent among public sector auditors at the National Audit Department (NAD) of Malaysia. Secondly, it examines the relationship between EWC and the work-related ethical behaviour of public sector auditors in the NAD of Malaysia. This study used a postal questionnaire survey, which was distributed to the public sector auditors in Malaysia. A total of 823 responses from public sector auditors in 213 audit teams was received, constituting a 66% and 78% response rate, respectively. To achieve the first research objective, the responses were analysed using descriptive statistical analysis, including mean values and mean value ranking. For the second objective, hierarchical linear modelling (HLM) statistical software was used for the cross-level data analysis. The results reveal a moderate level of the overall EWC at the NAD. The overall EWC at the team level also has a positive significant influence on work-related ethical behaviour assessed at the individual level of auditors. In terms of the individual components of the EWC, multivariate regression analysis of HLM shows collective moral (CM) sensitivity and CM judgement have a significantly positive relationship with work-related ethical behaviour, whereas CM motivation has a negatively significant relationship with work-related ethical behaviour. The empirical evidence on the level of EWC and its components implies that there is room for improvement in the ethical climate in the NAD. The finding is important for the NAD to design necessary measures to enhance the EWC, including tightening the auditors’ code of ethics and organizing ethics-related seminars, training and workshops for the auditors. The result on the positive influence of CM sensitivity and CM judgment of work-related ethical behaviour of public sector auditors is also crucial for the NAD to further inculcate moral sensitivity and moral judgment among the public sector auditors. This study is among the initial research that uses Arnaud’s EWC model in assessing the influence of EWC on ethical behaviour, particularly in the context of public sector organization of a developing country, i.e. Malaysia.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-04-06
      DOI: 10.1108/IJOES-10-2021-0194
      Issue No: Vol. 38 , No. 4 (2022)
       
  • Investigating boycotts and buycotts as antecedents towards attitude and
           intention to engage in ethical consumption

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      Authors: Olamide Akintimehin , Ian Phau , Rose Ogbechie , Ayodele Oniku
      Abstract: This paper aims to investigate the attitude towards ethical consumption and intention to engage in ethical consumption behaviour by consumers within a developing economy, building on the ethically minded consumer behaviour (EMCB) framework. A quantitative research approach was adopted in this research. A cross-sectional survey was further done in collecting data from 397 respondents through an online questionnaire. Collected data was analysed using the Statistical Package for Social Sciences version 25, as well as the structural equation model via the Analysis of Moment Structures version 23. Corporate social responsibility-mindedness was found to lead to a positive attitude towards ethical consumption behaviour and an intention to engage in ethical consumption behaviour; recycling-mindedness did not influence a positive attitude towards ethical consumption behaviour but influenced an intention to engage in ethical consumption behaviour. However, eco-mindedness did not influence a positive attitude towards ethical consumption behaviour and an intention to engage in ethical consumption behaviour: findings from this research showed that a positive attitude towards ethical consumption behaviour led to an intention to engage in ethical consumption behaviour. To the best of the authors’ knowledge, this research is the first within a Sub-Saharan African region of a developing economy to adapt the EMCB framework in investigating the extent to which consumers within a developing economy intend to engage in ethical consumption behaviour.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-15
      DOI: 10.1108/IJOES-06-2021-0117
      Issue No: Vol. 38 , No. 4 (2022)
       
  • Analysis of factors affecting dysfunctional audit behavior in Malaysia

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      Authors: Razana Juhaida Johari , Nurul Afifah Mohd Hairudin , Ayub Khan Dawood
      Abstract: The financial scandals in Malaysia have caused auditors to be convicted of such failure and led to the claims that they were involved in dysfunctional audit behavior. The incidences have worsened the profession’s credibility and deteriorated the public confidence on the profession. This study aims to examine the influence of professional skills, independence, work experience, time budget pressure on dysfunctional audit behavior. This study collected primary data based on a questionnaire survey among audit firms in the Klang Valley area and registered with Malaysian Institutes of Accountants. The findings from a survey conducted on 130 Malaysian auditors proved that time budget pressure is significantly influenced the dysfunctional audit behavior. However, this study did not support the relationship between professional skills, independence, work experience and dysfunctional audit behavior. This study contributed to the researchers, auditors as well as educators in further understanding the factors that might influence the dysfunctional audit behavior. The findings are expected to help in improving the auditors’ credibility and uphold the public confidence on the auditing profession.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-10
      DOI: 10.1108/IJOES-07-2021-0151
      Issue No: Vol. 38 , No. 4 (2022)
       
  • The effect of business ethics and governance score on tax avoidance: a
           European perspective

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      Authors: Lassaad Abdelmoula , Salim Chouaibi , Jamel Chouaibi
      Abstract: The purpose of this study is to examine the effect of business ethics and governance score on tax avoidance. The sample used consists of 432 European companies belonging to the STOXX600 index during the period ranging from 2010 to 2019. The authors use the linear regression with a panel data. The results show a negative and significant relationship between business ethics and tax avoidance. In addition, the governance is negatively and significantly correlated with tax avoidance. Similarly, this paper finds a negative and significant joint impact of business ethics and governance score on tax avoidance. The findings of this paper could help firms consider their future growth opportunities in a context where the approach of business ethics occupies a central position in the business valuation. This study is motivated by the low number of works in the context of the tax avoidance. It makes an important contribution to the academic literature through adding to the limited body of research on business ethics and governance score in a company setting. The firms strongly focusing on ethics and governance score are more likely to reduce their tax avoidance activities. Thus, these corporations aim to preserve their reputation and image. In this regard, it is worth saying that a positive reputation can increase the shareholder value. Accordingly, companies find a powerful strategy in their commitment and their ethical and responsible behavior, allowing them to maintain their good image and reputation.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-08
      DOI: 10.1108/IJOES-12-2021-0219
      Issue No: Vol. 38 , No. 4 (2022)
       
  • Workplace spirituality, teachers’ professional well-being and mediating
           role of positive psychological capital: an empirical validation in the
           Indian context

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      Authors: Moitreyee Paul , Lalatendu Kesari Jena
      Abstract: The purpose of this study is to examine the relationship between workplace spirituality (WS) and teachers’ professional well-being (TPW), and additionally to scrutinize the mediating role of the construct of positive psychological capital (PPC) between the two constructs. Data were gathered from 345 teaching professionals employed in Indian higher educational institutions. The associations were verified through covariance-based structural equation modeling, mediation analysis performed and further verified through Preacher and Haye’s (2008) method. Results indicated an epochal positive relationship between WS and TPW. Further, PPC partially mediated the relationship between the two constructs. The inner source of spirituality among teachers can be tapped to cope with occupational stress levels, thereby augmenting the sense of professional well-being. Psychologically clear and receptive minds are indispensable in the process of teaching. There is a paucity of research linking the relationship between WS, TPW and PPC, specifically in the higher education sector.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-08
      DOI: 10.1108/IJOES-08-2021-0163
      Issue No: Vol. 38 , No. 4 (2022)
       
  • The likelihood of using crowdfunding-Waqf model in Malaysia

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      Authors: Meri Indri Hapsari , Mohamed Asmy Bin Mohd Thas Thaker , Mustafa Omar Mohammed , Jarita Duasa
      Abstract: This paper investigates the probability that people (prospective donors) would be willing to use the crowdfunding-Waqf model (CWM), depending on certain variables and characteristics. This study aims to develop an alternative financial model to address Malaysia’s Waqf land financing problem. A survey study was conducted to assess the probability that people would be willing to use the CWM. This study used descriptive analysis and the logistic regression model as analytical tools. Descriptive analysis was conducted using frequencies, which means the number of respondents for each variable or item, such as demographic variables. The logistic regression model was used to obtain the probability that individuals would be willing to use the CWM, based on certain variables. This study found that perceived usefulness, perceived ease of use, gender and Waqf knowledge positively affected the likelihood that people would willingly use the CWM for developing Waqf land. In contrast, other factors such as age group, marital status, income level, internet usage, perceived risk of crowdfunding and Waqf perception did not affect this likelihood. Further investigation indicated that being of middle-income level and possessing crowdfunding knowledge positively affected the likelihood that people were willing to use the CWM. The highest probability of the willingness to use the CWM was identified among middle-income males who knew about Waqf and perceived the CWM as useful and easy to use. The results of this study and other key findings are expected to be implemented by Waqf institutions in Malaysia to develop policies related to Waqf land in general or to the CWM in particular. The findings are also expected to benefit individuals, organisations and countries, and they could also be adapted and validated in other nations. This study focused on developing a better chance of finding people with specific characteristics and factors that lead them to intentionally use the CWM. The probability of willingness to use the CWM based on certain variables has not yet been evaluated. Recognising how higher probabilities can be identified using every factor and characteristic will enable future CWM users to be better mapped, which is expected to increase the effectiveness of developing the CWM.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-03-02
      DOI: 10.1108/IJOES-07-2021-0150
      Issue No: Vol. 38 , No. 4 (2022)
       
  • Al amanah in al qur’an vs trust: a comparative study

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      Authors: Hendy Herijanto
      Abstract: This paper aims to find out the similarities and differences in meaning between the word “al amanah” and trust. As a qualitative research, a content analysis is used in three stages. First, to elaborate the exegesis of the related Qur’anic verses together with the background narration or asbab un-nuzul if any and the Prophetic hadith where the word amanah is and to analyse and conclude its meanings. Second, the word “trust” is analysed based on the discussions in the literature which will lead to its specific meanings. Third, the concluded meanings of amanah and trust are to be compared to find out their similarities and differences. Amanah and trust have the similar meanings: safe, confident, ability to fulfil the expectation of the person who trust, having competence or expertise to perform duty, deliver commitments, keep promises, work with a full of responsibility, integrity or obedient to moral principles. Differences: Amanah is not only oriented to humanity and responsibility in human’s relations but also, more importantly, to God Allah the Almighty, obeying His commands to make it as ibadah or acts of worshipping Allah the Almighty for maslahah or welfare for society. The findings are considered important for companies or organisations. Before doing a commercial transaction or entering a contract or hiring an employee, they must study the quality of the counterparty whether they are capable to do the job as expected or not. In addition, the findings indicate that Islamic teachings concerning muamalat or Islamic rules for social dealings is universal in nature. Being the first time to compare the word al amanah to trust, the findings point out the important elements to be evaluated when assigning a certain duty to an agent.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-02-23
      DOI: 10.1108/IJOES-03-2021-0064
      Issue No: Vol. 38 , No. 4 (2022)
       
  • Islamic community-based business cooperation and sustainable development
           goals: a case of community in Indonesia

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      Authors: Irham Zaki , M. Bastomi Fahri Zusak , Denizar Abdurrahman Mi'raj , Fatin Fadhilah Hasib
      Abstract: This study aims to discuss the model of community-based cooperation between pesantren businesses, using case study approach toward an Indonesian pesantren community. The data in this research are gathered through through in-depth interviews with Hebitren managements and forum group discussion with the stakeholders of the Hebitren, which includes Hebitren managements themselves, Bank Indonesia and several related ministries. The results show that pesantren business cooperations in Indonesia is related in Sustainable Development Goals (SDGs). This cooperation model is expected to be able to contribute in the effort to accomplish SDGs, which include: no poverty (SDGs 1), quality education (SDGs 4) and partnership for the goals (SDGs 17). The models of pesantren business cooperation are not comprehensive because of the various characteristics of pesantren and its model business. Moreover, Hebitren is one of national forum for business pesantren. So, that the results are possibly applicable. This research highlights the importance of pesantren’s business unit cooperation management by improving the quality of human resources and business’s infrastructures. This study is a new research model that comprehensively discusses the pesantren community as a form of economic and business development. To the best of the authors’ knowledge, this paper is the first model of inter-pesantren business unit network in a pesantren business community comprehensively.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-02-22
      DOI: 10.1108/IJOES-12-2021-0218
      Issue No: Vol. 38 , No. 4 (2022)
       
  • An Islamic critique of rival economic systems’ theories of interest

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      Authors: Muhammad Iqbal Anjum
      Abstract: This paper aims to contribute an Islamic critique of various competing economic system’s theories of interest, which have evolved within the distinct ideological frameworks of distinct rival economic systems and religions from the point of view of discovering potential effective Islamic economic solutions of the interest-driven modern economic, financial and banking and debt crises and the related problems of inflation, extreme, wealth inequalities and extreme poverty. This historical research paper portrays the chronological evolution of competing narratives and theories of interest in realms of religions, philosophies and rival economic systems for contributing their comparative review and critique from an Islamic point of view in light of the pertinent literature of multidisciplinary history of religions, philosophies and economic thought. It develops an Islamic critique of theories of interest in light of interactions among history of religious thought on interest, history of economic thought on interest and economic theories of interest and the interest-driven economic crises for highlighting potential Islamic interest-free solutions of the modern economic crises in the framework of the Islamic political economy. In light of an Islamic critique of various competing theories of interest, the paper presents pertinent economic policy recommendations for the governments of the countries of the contemporary Muslim world. The interest-free Islamic economic, as well as banking theories and models, offer the potential practical exploitation-free and injustice-free humanitarian solutions of the contemporary persisting macroeconomic crises (national, regional and global economic crises, financial crises, debt crises and banking crisis). Current Islamic discourses on interest and interest-free Islamic banking have effectively promoted the popularity and growth of global Islamic banking industry in the Muslim world in the 21st century. Keeping in view a general universal consensus of the Islamic jurists on the elimination of interest of all types from the economy, it is recommended for the Governments of the Muslim countries to implement a consensus-based Islamic banking model, which uses only the Islamic juristic consensus-based Islamic modes of banking and finance – Musharikah, Mudharabah and Al-Qardh Al-Hassan (interest-free loan) – for precluding the possibilities of emergence of controversies about the prospective Riba-free Islamic economic and banking system. Litmus test of the practical success of the interest-free Islamic universal economic and banking system is the successful elimination of all forms of Riba (interest) and all possibilities of its involvement in extractive and exploitative activities in letter and spirit. This research paper contributes a comprehensive logical and objective critique of various competing prominent theories of interest from an Islamic economic point of view and highlights their pertinent practical macroeconomic problems-cum-consequences as well as the potential Islamic macroeconomic policy responses in the form of interest-free Islamic banking/monetary/fiscal policies.
      Citation: International Journal of Ethics and Systems
      PubDate: 2022-02-18
      DOI: 10.1108/IJOES-08-2021-0155
      Issue No: Vol. 38 , No. 4 (2022)
       
  • International Journal of Ethics and Systems

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