Purpose During the current century, environmental sustainability and waste reduction processes have always been subject to scrutiny in developed societies. Developed communities have gained considerable momentum by investing in environmental infrastructure and integrating corporate performance disclosure and less developed communities are involved with it. Carbon disclosure is one of the aspects of

Purpose The purpose of this paper is to comprehensively explore and propose solutions to global economic inequities and disparities, with a particular focus on healthcare. This paper also aims to explore whether drastic reductions of inequality are justified in terms of conventional economic theory, and whether ending inequality can be viewed as ethical through certain lenses. Design/methodology/approach

Purpose This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural perspective and not on the Sharia per se, this study investigated the perspectives of Muslims towards government’s right to impose tax, summarised in three categories: forbidden, permissible and permissible under certain conditions

Purpose Managerial capabilities are one of the primary resources in every organisation that have peculiar strategic objectives to fulfil. The purpose of this paper is an effort to dig out how managerial cognition, human capital and social capital as underpinnings of dynamic managerial capabilities (both separate and composite) affect sustainable strategic market creation (SMC) in nascent industries

Purpose The outbreak of the new coronavirus has caused tremendous concerns to public health, which are impacting human lives both physically and psychologically. The rise in coronavirus cases has led to the propagation of control measures for its prevention. This study aims to investigate the factors enhancing the coronavirus preventive behavior among the respondents. Design/methodology/approach To

Purpose This paper aims to discuss the methodology of mainstream Islamic economics and also gives an alternative approach which is yet not very much taught in the different academic institutions, i.e. Tawhidi methodology. From the curriculum of the different academic institutions and also from the literature, it is observed that mainstream Islamic economics is the imitation of the conventional economics

Purpose This paper aims to investigate how microfinance institutions’ clients in Indonesia conceptualize financial capability. Previous investigations on the concept were mostly in the lenses of those in the developed economies. Design/methodology/approach A qualitative method was used, in which focus group discussions (FGDs) and interviews were conducted with microfinance institutions’ clients and

Purpose The purpose of this study is to examine the impact of spiritual values (i.e. sense of community, sense of meaning and wisdom) on employee loyalty. Spiritual values are widely accepted by scholars and practitioners as a fundamental element for employee performance. This study explored and enriched the body of knowledge on spiritual and Islamic values, as it investigated the interactive effect

Purpose This paper aims to provide new theoretical discussion about the role of whistleblowing system and fraud awareness as an effective deterrent for financial statement fraud. Design/methodology/approach The authors conducted surveys to 13 reputable public accounting firms in East Java, Indonesia. Findings It is well acknowledged, as fraud attacks grow more sophisticated, whistleblowing system and

Purpose The barrage of corporate scandals has become pervasive such that it collapsed high-profile organizations worldwide. Prior studies show that reporters of corporate scandals encounter a number of challenges which discourages them from disclosing wrongful acts to appropriate authorities to effect action. Thus, this study aims to examine the remediation of the challenges of reporting corporate

Purpose It is necessary for organizations to have committed employees to perform properly and be able to survive in a competitive world. One of the key components of organizational commitment is implementation of ethical leadership. The purpose of this study is to examine the relationship between ethical leadership and organizational commitment in fire organizations of Tehran. Design/methodology/approach

Purpose Existing literature affirms that almost half of the young generation has remained unemployed worldwide. On the contrary civic engagement can be a powerful tool in combating this problem. However, the influencing factors that encourage the active participation of young adults yet to be identified. The purpose of this paper is to fill the research gap by creating and validating a research model

Purpose Owing to the significant and critical role of ethical leadership in organizations, this study aims to explore and understand the perceptions about ethical leadership in organizations. It empirically investigates whether the individual attributes of gender, age, work experience, executive level and qualification of members and other demographic variables, such as industry and sector, affect

Purpose This study aims to explore the different dimensions of e-healthcare ethics and their relationships, influencing the ethical concerns of the consumer in making ethical e-healthcare choices. Design/methodology/approach A study was conducted at two identified major hospitals of Punjab (a private hospital) and Chandigarh (a public hospital), India providing e-healthcare services with the help of

Purpose This study aims to empirically explore donors’ responses to fundraising appeals to mitigate the socio-economic impact of the COVID-19 crisis. Some governments worldwide have launched fundraising campaigns to support the pandemic relief efforts, such as the Feena Khair* campaign in the Kingdom of Bahrain. Specifically, the study examines how the internal and external aspects can fuel beliefs

Purpose This study aims to extend the understanding of the role of authentic leadership in encouraging subordinates to become internal whistleblowers. The current study aims to seek whether authentic leadership can encourage internal whistleblowing (IW) through employee controlled motivation for IW and moral courage. Design/methodology/approach The samples of this study were 221 employees working at

Purpose This study aims to examine the causal relationship of subjective incentive schemes on counterproductive knowledge behavior. Besides, this study also identifies the moderating role of cognitive orientation on the relationship between those two variables. Design/methodology/approach This study used a 2 × 2 between-subjects laboratory experiment with accounting undergraduate students as the subjects

Multisided platforms (MSPs) have become omnipresent. Millennial consumers have taken well to MSPs. It has become imperative to explicate the process of adoption of MSPs by millennials. The purpose of this study is to comprehend the factors that lead to the adoption of MSPs by millennials beyond the factors identified in the technology acceptance model (TAM).,Data was collected from 252 respondents

Purpose - The purpose of this study is to provide an explication of micro foundations of Corporate Social responsibility (CSR). CSR, as a study domain, has been accommodating individual centric aspects. Extant literature delved into firm aspects like regulation, the role of individuals such as leaders and managers in shaping the agenda and practice on CSR. Design/methodology/approach - Based upon the

Purpose The purpose of this paper is to investigate the socio-economic factors that will affect women’s empowerment from an Islamic perspective (the Tawhidi epistemological approach) and the impact of women’s empowerment on reducing family poverty. Design/methodology/approach Using a quantitative approach to see the relationship between research variables with structural equation model-partial least

The purpose of this study is to analyze the impact of ethics and technology towards safety of internet of things (IoT)-enabled system in smart cities of India (SCI).,The determinants that would impact on securing IoT-enabled system in SCI have been identified by the studies of literature. Some hypothesis has been formulated. A conceptual model has been developed. Hypotheses and conceptual models have

Purpose - The purpose of this paper is to curtail the negative effect of job stress on the female teachers’ helping behavior amidst terrorism threat through their dispositional mindfulness. Design/methodology/approach - A quantitative research design surveyed a self-administered questionnaire from the female teachers serving in the hard areas of Pakistan. To analyze the data, descriptive and interferential

This paper aims to investigate the impact of intellectual capital (IC) as a mediator variable on the association between corporate governance (CG) practices and firm performance. This study also examines bi-causality linkages between these variables.,The designated corporate governance index and the value-added intellectual coefficient method were used to assess the level of CG practices and the performance

Home country support from hardship nation emigres is an under-researched topic area, particularly pertaining to Palestine which is a comparatively extreme case of oppression and apartheid. The purpose of this study is to examine the nature of this motivation, in context to well-known dynamics of diaspora behavior, to understand individual and situational variables that drive ethical decision-making

This paper aims to discuss the role of Waqf as a means of enhancing financial inclusion and socio-economic justice in Nigeria.,The methodology in this paper is that the data were elicited from secondary sources such as the Al-Qur’an, Hadiths and other empirical studies in the existing literature. The Tawhidi epistemology (Islamic world view) also has been obtained to deliver better understanding on

Purpose - The purpose of this study is to investigate consumers’ buying intentions (BIs) towards sustainable properties with green living concept (GLC). It also aims to examine the dynamic relationships between environmental advertisements (EAd), green brand positioning (GBP), attitude towards environmental responsibility (ER) and consumers’ sustainable properties BI in the Malaysian context. Desi

This paper aims to explore ethics in Islamic economics by establishing the micro-foundations of Islamic economics. This is done by conceptualizing the behavioural assumptions of the individual in an Islamic framework. It also argues that ethical positions that attached endogenously in individual behaviour would have implications in the macro-socio realm influencing society, institution and organization

Highlighting the prominence of spirituality at work, this paper aims to scrutinize the mediating role of perceived person-organization fit (P-O fit) on the relationship between workplace spirituality and nurse work engagement in the context of two Indonesian government hospital.,Cross-sectional survey data of 138 nursing staff from two government hospitals operating in Indonesia were analyzed using

The purpose of this paper is to examine the relationship between cooperative practices of accountability, cooperative ownership, advanced communication and non-financial performance in savings and credit cooperative societies.,The study uses a cross-sectional research design and adopted a mixed methodological approach were hypotheses were statistically tested using structural equation modeling based

Solely focusing on economic development and financial issues have led to insufficient attention to society and the environment, which has increased the injustice in this area. Accounting can aid to compensate for this harm and improve environmental issues. That is why social and environmental accounting (SEA) is rapidly growing and evolving. However, it has not been fully implemented yet. May be one

The purpose of this study is to determine the effect of board effectiveness (BE) on financial performance and operational risk (OR) disclosure and the interaction effect of a bank’s Sharia Supervisory Board quality (SSB) with religious and ethical principles.,The data were collected from the annual financial reports of 25 Islamic banks (IBs) in the Gulf Cooperation Council countries over 2008-2017

The purpose of this paper is to review the background of the theories, how they motivate corporations to engage in corporate social responsibility (CSR) activities and their application, focusing on the study context and corporate attributes.,The study used Google Scholar as an online database and collected 170 published academic papers via a systematic search procedure; of these, 112 papers were selected