scholarly journals An empirical study of the challenges facing zakat and waqf institutions in Northern Nigeria

2019 ◽  
Vol 11 (2) ◽  
pp. 338-356 ◽  
Author(s):  
Mahadi Ahmad
Keyword(s):  
Point Of View ◽  
Primary Data ◽  
Northern Nigeria ◽  
Federal Law ◽  
Content Type ◽  
The Public ◽  
Purposeful Sampling ◽  
Qualitative Research Methodology ◽  
Political Office ◽  
Low Performance

Purpose The purpose of this paper is to unearth the factors inhibiting the development of zakat (the Islamic obligatory alms) and waqf (endowment) institutions in Northern Nigeria, with the aim of proffering appropriate solutions. Design/methodology/approach This paper uses a qualitative research methodology whereby data was sourced from relevant stakeholders in Northern Nigeria. To select the appropriate interviewees, maximum variation and homogenous purposeful sampling techniques were used. Findings The findings of the paper show that zakat and waqf institutions in Northern Nigeria have not achieved their inherent Sharīʿah objectives because members of the public have little or no trust or confidence in the institutions. Also, the potential zakat payers and waqf donors dislike political office holders’ involvement in the appointment of the institutions’ administrators. Finally, the administrators lack adequate managerial and administrative knowledge of the two institutions. Research limitations/implications The current research focusses on causes of low performance of zakat and waqf institutions solely in Northern Nigeria. It is envisaged that subsequent researchers may conduct research on the possibility of having a federal law that will strengthen the overall establishment and development of zakat and waqf in Nigeria. This will affect both Muslim-majority and Muslim-minority communities. Originality/value This paper represents a referenceable work in the field of zakat and waqf in Northern Nigeria, as it uses an approach that sources primary data in the form of participants’ point of view instead of relying on literature or document analysis. It is not a mere theoretical study of the literature but an empirical investigation of the problem.

The identity crisis of sustainable development

2014 ◽  
Vol 11 (1) ◽  
pp. 4-15 ◽  
Author(s):  
Catalin Ratiu ◽  
Beverlee B. Anderson
Keyword(s):  
Sustainable Development ◽  
Design Methodology ◽  
Identity Crisis ◽  
Primary Data ◽  
Future Research ◽  
Clear Understanding ◽  
Content Type ◽  
The Public ◽  
Larger Sample ◽  
Practical Implications

Purpose – There are many different conceptualizations to sustainable development and these different approaches may have led to confusion amongst the public. The purpose of this paper is to explore the identities of the term and how the confused identity may be leading to problems for sustainable development efforts. Design/methodology/approach – The design is exploratory, using both secondary and primary data to understand the different sustainable development concepts. Findings – There is no consistent understanding or use of the term “sustainable development” among various groups. Research limitations/implications – Future research should include a larger sample that is more representative of people from different backgrounds and geographical areas. Practical implications – The public is generally willing to support only projects that it understands. Without a clear understanding of sustainable development, the public will be less inclined to support these efforts. Originality/value – This study examines the perceptions and understandings of the term by the general public representing different generations.

Sustainable cruise ship employment for the Caribbean region – a conceptual perspective

2017 ◽  
Vol 9 (1) ◽  
pp. 60-69 ◽  
Author(s):  
Sheree-Ann Adams
Keyword(s):  
Poverty Reduction ◽  
Primary Data ◽  
Caribbean Region ◽  
Content Type ◽  
The Public ◽  
Cruise Ships ◽  
Training Standards ◽  
The Usa ◽  
The Caribbean ◽  
Cruise Lines

Purpose The purpose of this paper is to explore the opportunities and approaches needed to ensure the long-term sustainability of cruise companies as a source of employment for Caribbean nationals. Design/methodology/approach The format is one of a concept paper and not a review of primary data collected, but based on the authors observations, industry knowledge and review of secondary literature available in the public domain. Findings Some recommendations are made as to the facilitation of this concept in sustainable cruise employment for the Caribbean region that will provide not only economic sustainability but also social benefits to the Caribbean region at large through poverty reduction through employment and global travel exposure. Practical implications The paper puts forth a proposal for a centralized organization representative of the multiple stakeholders within the Caribbean Cruise community: to manage and facilitate a fund to assist Caribbean nationals desirous of working on cruise ships and to meet the necessary standards of training not only in hospitality qualifications but also in basic training standards of safety, security and watch keeping for seafarers. Social implications The employment opportunities for Caribbean persons on cruise ships have not been fully exploited with the majority of Caribbean nationals working on cruise ships found predominately within the Royal Caribbean Cruise Lines, Celebrity Cruises, Norwegian Cruise Lines and Carnival Corporation brands based in the USA. Originality/value This paper provides readers with insight into the existing Caribbean employment and shipboard employment scenarios, with the view of presenting an option for stimulating and supporting sustainable employment on cruise ships for Caribbean nationals.

Impact of accounting information system on corporate governance: evidence from Pakistani textile sector

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Samza Fatima ◽  
Muhammad Ishtiaq ◽  
Adnan Javed
Keyword(s):  
Corporate Governance ◽  
Textile Industry ◽  
Accounting Information ◽  
Business Environment ◽  
Point Of View ◽  
Primary Data ◽  
Specific System ◽  
Content Type ◽  
Accounting Information Systems ◽  
Textile Sector

Purpose Efficient corporate governance is always important to safeguard the interest of all the stakeholders in the business environment. Therefore, this study focuses on the investigation of the relationship between accounting information systems (AIS) and corporate governance in the textile sector of Pakistan. The textile sector is the backbone of the Pakistani economy and has an important contribution toward the gross domestic product and as well as exports of the country. Design/methodology/approach The data were collected from the finance managers with the sample size of 300 firms of All Pakistan textile mills association, self-delivery and collection method used. Both descriptive and inferential statistics used to analyze data through the Statistical Package for Social Sciences 23. Findings The findings of this study proved that AIS has a significant impact on corporate governance. It is important from the management point of view to record the daily transaction in a better way with the use of a specific system and every member uses the computerized system to accomplish their tasks in the organization. Originality/value The textile industry is the backbone of Pakistan’s economy. The study conducted in this paper by primary data and drawing original contributions in the existing literature. Moreover, the findings of this study are going to have considerable theoretical and practical implications for the market.

The main trends in the Russian tourism and hospitality market from the point of view of Russian travel agencies

2018 ◽  
Vol 10 (4) ◽  
pp. 412-420 ◽  
Author(s):  
Aleksandr Gudkov ◽  
Elena Dedkova ◽  
Kristina Dudina
Keyword(s):  
Relevant Information ◽  
Tourism Industry ◽  
Point Of View ◽  
Content Type ◽  
Qualitative Research Methodology ◽  
Recent Developments ◽  
Survey Results ◽  
The Subject ◽  
Tourism And Hospitality ◽  
The Impact

PurposeThis paper aims to discuss recent developments in the Russian tourism industry and the main reasons for new initiatives in local destination development.Design/methodology/approachThe study is based on qualitative research methodology. A summary of key literature is presented alongside the analysis of the survey results.FindingsThis paper sheds light on the challenges and changes that took place in the Russian tourism business between 2014 and 2017. The subject is poorly covered in academic literature. The basic data for analysis presented in official statistics are scarce. Therefore a more effective way of obtaining relevant information was to conduct a survey using a semi-structured questionnaire, with tourism business actors as respondents.Research limitations/implicationsThis paper provides mostly conceptual analysis based on limited empirical data; directions for further empirical research are proposed in the conclusion.Originality/valueThe paper reveals something of the impact of economic and geopolitical factors, both negative and positive ones, on the restructuring of the Russian tourism market and the emergence of promising opportunities for the development of new domestic destinations. As a result, tourism market actors are able to become more diverse.

Public sector entrepreneurship in South Africa

2019 ◽  
Vol 8 (4) ◽  
pp. 500-512
Author(s):  
Boris Urban ◽  
Mmapoulo Lindah Nkhumishe
Keyword(s):  
South Africa ◽  
Public Sector ◽  
South African ◽  
Middle Level ◽  
Primary Data ◽  
Content Type ◽  
The Public ◽  
Provision Of Services ◽  
Efficiency And Effectiveness ◽  
Organisational Factors

Purpose Many unanswered questions remain regarding the authors’ understanding of how entrepreneurship can be fostered in the public sector. To fill this knowledge gap, the purpose of this paper is to conduct an empirical investigation to determine the relationship between different organisational factors and entrepreneurial orientation (EO) in the South African public sector. Design/methodology/approach Primary data are sourced from middle-level managers at municipalities in the three largest provinces across South Africa. Hypotheses are statistically tested using regression analyses. Findings Results reveal that the organisational antecedents of structure and culture explain a significant amount of variation in the EO dimensions of innovativeness, risk taking and proactiveness. Additionally, the findings on organisational rewards converge with an emerging stream of research which highlights that while rewards works well to motivate individuals in the private sector, they are negatively correlated with entrepreneurship in the public sector. Research limitations/implications The study implications relate to the efficiency and effectiveness of service delivery of municipalities in South Africa. Due to increases in community protest actions, it is necessary not only to maximise efficiency in the provision of services, but also to innovate and be proactive in order to achieve more with less resources. Originality/value By investigating previously unrelated factors in the public sector, the authors create closer conceptual and empirical links between the role of organisational factors and each of the EO dimensions. Furthermore, the study takes place in a relatively under-researched entrepreneurship and public sector context.

Impact of total quality management, organisational excellence and entrepreneurial orientation on organisational performance: empirical evidence from the public sector in UAE

2020 ◽  
Vol 27 (9) ◽  
pp. 2497-2519 ◽  
Author(s):  
Hassan Saleh Al-Dhaafri ◽  
Mohammed Saleh Alosani
Keyword(s):  
Quality Management ◽  
Total Quality Management ◽  
Entrepreneurial Orientation ◽  
Structural Equation ◽  
Total Effect ◽  
Primary Data ◽  
Organisational Performance ◽  
Total Quality ◽  
Content Type ◽  
The Public

PurposeDrawing upon the resource-based view, the authors examined empirically the total effect of total quality management (TQM), organisational excellence and entrepreneurial orientation (EO) on organisational performanceDesign/methodology/approachHypotheses were formed to be tested using primary data collected through a survey questionnaire. The data were collected from the Dubai police organisation as a field of study. Out of the 500 distributed questionnaires, 280 questionnaires were returned. Partial least squares structural equation modelling (PLS-SEM) was used to analyse the data for measurement and structural models.FindingsThe statistical results that were extracted using PLS-SEM confirmed the positive and significant effect of TQM, organisational excellence and EO on organisational performance.Practical implicationsIn this study, many valuable implications were found from the results. The outcomes of this study can help managers, decision makers and practitioners in considering the importance of implementing practices, such as TQM, excellence and EO in their organisations. Therefore, the outcomes can help in achieving the best desired performance.Originality/valueThe present study is one of the most important empirical research studies that examine the total effect of TQM, organisational excellence and EO on performance relationships.

Consumer responses to corporate offshoring practices

2015 ◽  
Vol 53 (3) ◽  
pp. 698-712 ◽  
Author(s):  
Silvia Grappi ◽  
Simona Romani ◽  
Richard P Bagozzi
Keyword(s):  
Regulatory Focus ◽  
Regulatory Fit ◽  
Point Of View ◽  
Consumer Evaluations ◽  
Content Type ◽  
Consumer Responses ◽  
The Public ◽  
Psychological Mechanisms ◽  
Psychology Theory ◽  
A Company

Purpose – The purpose of this paper is to investigate consumer responses to company communication of offshoring strategies and tries to discover which psychological mechanisms govern these responses. To do these, the authors examine offshoring strategy communication from the point of view of Regulatory Focus Theory. Design/methodology/approach – The authors tested the hypotheses in two different studies. Study 1 examines the associations between company offshoring motives and consumer’s prevention or promotion inferences about the company’s practices. Study 2 tests if and how the interaction effect between respondents’ self-regulatory focus and the company offshoring motive affects respondents’ attitude toward the offshoring company. Findings – The study demonstrated that each of three offshoring motives activates unique self-regulatory orientations (promotion or prevention focus) in consumers, and regulatory fit positively affects consumer attitudes toward the offshoring company. Practical implications – Results suggest how to communicate company offshoring decisions to consumers. By trying to instill a particular regulatory focus in the public with their communication tools, companies can create a better match in the public eye, gaining more positive consumer evaluations. Originality/value – This research shows the mechanisms through which consumers respond differently to specific offshoring motives communicated by a company. By building on psychology theory, the study gains insights into the consumer reactions to company offshoring and, to the knowledge, no research to date has examined these mechanisms.

scholarly journals “Rules of engagement”

2014 ◽  
Vol 33 (6) ◽  
pp. 551-563 ◽  
Author(s):  
Nikolai Mouraviev ◽  
Nada K. Kakabadse
Keyword(s):  
Experiential Learning ◽  
Public Perception ◽  
Lessons Learned ◽  
Primary Data ◽  
Law Firms ◽  
Content Type ◽  
The Public ◽  
Private Investors ◽  
High Degree ◽  
The Impact

Purpose – The purpose of this paper is to investigate to what extent one can apply experiential learning theory (ELT) to the public-private partnership (PPP) setting in Russia and to draw insights regarding the learning cycle ' s nature. Additionally, the paper assesses whether the PPP case confirms Kolb ' s ELT. Design/methodology/approach – The case study draws upon primary data which the authors collected by interviewing informants including a PPP operator ' s managers, lawyers from Russian law firms and an expert from the National PPP Centre. The authors accomplished data source triangulation in order to ensure a high degree of research validity. Findings – Experiential learning has resulted in a successful and a relatively fast PPP project launch without the concessionary framework. The lessons learned include the need for effective stakeholder engagement; avoiding being stuck in bureaucracy such as collaboration with Federal Ministries and anti-trust agency; avoiding application for government funding as the approval process is tangled and lengthy; attracting strategic private investors; shaping positive public perception of a PPP project; and making continuous efforts in order to effectively mitigate the public acceptance risk. Originality/value – The paper contributes to ELT by incorporating the impact of social environment in the learning model. Additionally, the paper tests the applicability of ELT to learning in the complex organisational setting, i.e., a PPP.

scholarly journals Contra trading in Bursa Malaysia Securities Berhad: a Sharīʿah and legal appraisal

2017 ◽  
Vol 9 (2) ◽  
pp. 200-204 ◽  
Author(s):  
Noor Suhaida Kasri ◽  
Burhanuddin Lukman
Keyword(s):  
Design Methodology ◽  
Common Law ◽  
Critical Examination ◽  
Quantitative Investigation ◽  
Content Type ◽  
The Public ◽  
Research Areas ◽  
Legal Literature ◽  
Long Run ◽  
Qualitative Research Methodology

Purpose The purpose of this paper is to analyze the practice of contra trading in Bursa Malaysia Securities Berhad. Through a critical examination of the practice, it aims to discuss the issues from the angles of Sharīʿah and Malaysian common law. Design/methodology/approach The paper uses a qualitative research methodology. The information on the practice of contra trading is obtained through the Bursa Malaysia Securities Berhad’s website and literature as well as series of meetings and discussions held with Bursa Malaysia Securities Berhad. In comprehending and dissecting the Sharīʿah and legal issues, classical along with contemporary Sharīʿah literature including local and international Sharīʿah advisory bodies’ resolutions and standards have been referred to. The Sharīʿah analysis of these issues is further supported by reference to the statute and by-laws of Bursa Malaysia Securities Berhad as well as other related legal literature. Findings This paper finds that contra trading involves a real sale and purchase of shares; the shares are not taken into the possession of the contra trader, neither physically nor constructively; the liability of shares is not transferred to the contra trader; though the practice of profiting in contra trading may contradict the prohibition on profiting without bearing liability, the permissibility of contra trading could still be argued from the contextual approach of public interest (maṣlaḥah) and needs (hājah); and contra trading is not gambling. Research limitations/implications This paper is limited in its analysis to only Sharīʿah and legal perspectives. It does not cover a thorough empirical and quantitative investigation that would measure the extent of the public needs for contra trading and the real benefits that contra trading brings about to the society in the long run. Such studies will further demonstrate whether contra trading deserves a relaxation from the strict Sharīʿah ruling thus affirming the issue of permissibility of contra trading. Moving forward, this paper recommends ways to address the predicaments faced in the contra trading practices as well important research areas that could be taken up in future. Originality/value This paper provides an in-depth investigation of the practice of contra trading at the Bursa Malaysia Securities Berhad from the angles of Sharīʿah and common law.

The use of accounting in managing the institutional complexities of a festival organisation pursuing financial and social objectives

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Per Ståle Knardal ◽  
John Burns
Keyword(s):  
Design Methodology ◽  
Qualitative Case Study ◽  
Primary Data ◽  
Institutional Work ◽  
Institutional Complexity ◽  
Content Type ◽  
The Public ◽  
Alternative Community ◽  
Insight Into

Purpose The purpose of this paper is to explore the use of accounting when managing the institutional complexities of a festival organisation pursuing financial and social objectives. Specifically, it focuses on how accounting can be implicated in handling a festival’s multiple and potentially conflicting logics. Also, through mobilising the concept of institutional work, the following builds on our knowledge of the importance of what people do, in managing an organisation’s institutional complexity. Design/methodology/approach This paper is grounded in a qualitative case study, for which the primary data derives from interviews, plus examination of internal documents and information in the public domain. Findings The festival studied is commercially successful, though ultimately one of its main organisational goals is to maximise donations to charitable causes. Other goals include: offering an alternative community through music, particularly to the young; fostering new and innovative artistry; and nurturing a festival family that is rooted to a large extent in its army of volunteers. The paper reveals how seeking such goals simultaneously requires the handling of logics that potentially can pull in opposite directions. Moreover, it highlights the efforts of festival organisers to maintain coexistence between the different logics, including the utilisation of accounting, accounts and accountability to facilitate this. Originality/value There are three main contributions of the paper. First, it offers new insight into how accounting can be purposefully used to mediate between potentially opposing logics in a complex organisational setting. Second, the paper extends our knowledge of the use of accounting specifically within a popular culture context. Third, the following adds to recent use of the concept of institutional work to understand why and how people mobilise accounting to handle institutional complexity in organisational settings.

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