Business zakat compliance in Algeria: an ethical perspective

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Mouad Sadallah ◽  
Hijattulah Abdul-Jabbar

Purpose This research aims to investigate the influence of political instability, trust and knowledge on the zakat compliance behaviour of Algerian business owners. Based on the lenses of the ethical theory mainly and by reference to Zakat Core Principles (that originally inspired from the Basel Core Principles), the paper aims to provide an understanding of how these factors affect zakat compliance in the Algerian context from an ethical perspective. Design/methodology/approach A cross-sectional research design was applied. Using self-administered questionnaires, a total of 575 business owners in Algeria participated in this study. The hypothesised model was tested by using the partial least squares structural equation model. Findings The study results support that the ethical approach can explain zakat compliance among Algerian business owners. Specifically, the results revealed that political instability, zakat knowledge and trust significantly influence zakat compliance. Practical implications The results offer meaningful insights for the zakat institutions in Muslim societies to enable them to formulate zakat collection policies, assess the level of societal trust in the zakat authority, evaluate the influence of political instability on Muslim entrepreneurs’ zakat compliance and strengthen the entrepreneurs’ zakat knowledge on the exigency of paying zakat to the authority. Originality/value This study breaks new ground by exploring the effects of political instability, zakat knowledge and trust on zakat payers’ compliance ethical decisions in developing countries such as Algeria. More significantly, this research contributes to the existing literature of the ethical theory specifically by investigating the effect of political instability on zakat compliance among Algerian business owners.

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bahadur Ali Soomro

Purpose At present, nearly the whole globe is facing a severe threat of COVID-19. This study aims to examine the COVID-19 complications and entrepreneurial intention among the entrepreneurs of Pakistan. Design/methodology/approach The study used a deductive approach. An online survey is conducted to collect cross-sectional data from entrepreneurs of Pakistan. Convenience sampling is applied to target the respondents. In total, 278 usable answers proceed for final analysis. The structural equation model (SEM) is used to infer the results. Findings The findings of the study highlight a significant negative effect of fear of COVID-19 (FO19), perceived susceptibility (PSU) and perceived severity (PSE) on entrepreneurial intention (EI) among the entrepreneurs. Practical implications The study would provide the guidelines for policymakers and planners to combat the barriers of fear, PSU and PSE during a pandemic. The findings of the second wave of COVID-19 may provide a warning to the government to take preventive measures to face the severe effect of the pandemic. Finally, the outcomes of the study may enrich the depth of COVID-19 literature globally. Originality/value This study is the first study highlighting factors such as fear, PSU and PSE toward EI in COVID-19 second wave.


2015 ◽  
Vol 27 (5) ◽  
pp. 503-518 ◽  
Author(s):  
Changiz Valmohammadi ◽  
Mohsen Kalantari

Purpose – The purpose of this paper is threefold, first to investigate if ISO 9001 certified companies in an Iranian province (Kermanshah) perform better than non-certified ISO 9001. Second, what is the main motivation of the manufacturing companies of Kermanshah province on obtaining ISO 9001 certification, i.e., internal or external motivations. And finally, if ISO 9001 certified companies with high scores of internal motivations, show better levels of performance in comparison with certified companies obtaining low scores of internal motivations. Design/methodology/approach – A survey questionnaire was distributed to the 350 companies with ISO 9000 certification, and a total of 287 usable responses were returned. Using a structural equation model, this study empirically examines the relationship between ISO 9000 implementation and firm performance, and the moderating role of firm motivation on organizational performance. Findings – The results demonstrate that ISO 9001 certified companies show better organizational performance than non-certified ISO 9001 companies and internal motivations play more important role on obtaining ISO 9001 certificate than external motivations. Also ISO 9001 certified companies with high scores of internal motivations show better levels of performance than those ISO 9001 certified companies with low scores of internal motivations. Research limitations/implications – The sample is restricted to only a single region and manufacturing, so it would be strongly recommended that data be gathered from various parts of Iran including both manufacturing and service industries. As in this study the data gathered were cross-sectional, it is recommended in order to gain deeper understanding of the cause-and-effect relationship among the variables data to be gathered longitudinally. Originality/value – This study represents a first attempt to construct a conceptual framework that integrates the motivations behind implementing ISO 9000 certification, and ISO 9000 performance in the context of Iran and gives a particular focus on the Iran manufacturing companies.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jorge Armando López-Lemus ◽  
María Teresa De la Garza Carranza ◽  
Quetzalli Atlatenco Ibarra ◽  
José Guadalupe López-Lemus

Purpose The objective of this research is to know the degree of influence that strategic planning (SP) exerts on the tangible and intangible results of business microenterprises in the state of Guanajuato, Mexico. Design/methodology/approach The methodological design was quantitative, explanatory, observational and cross-sectional, where a sample of 407 young leaders of microenterprises from the state of Guanajuato, Mexico, was obtained. To evaluate hypotheses, a structural equation model (SEM) was developed. Regarding the goodness and adjustment indices of the SEM, they were absolutely acceptable. Findings The results obtained through Pearson’s correlation show that there is a positive and significant relationship between SP and the tangible and intangible results of microenterprises. In addition, through the results obtained with the SEM model, it is statistically demonstrated that SP positively and significantly influences the tangible and intangible results of microenterprises in the state of Guanajuato, Mexico. Research limitations/implications In this research, only SP was valued as a variable that intervenes in the process of achieving tangible and intangible results to achieve the business objectives of entrepreneurial microenterprises in the state of Guanajuato. It is essential to point out that other variables that intervene in the process must be considered to generate tangible and intangible results. It is recommended to carry out further research under these variables to identify strategies for improving entrepreneurial microenterprises for their growth, sustainability and rapid positioning in a highly competitive market. Practical implications SP represents one of the tools to achieve the success of microenterprises through tangible and intangible results. However, microenterprises show a need to involve the use and application of SP to define clear indicators that contribute to obtaining satisfactory tangible and intangible results. Originality/value The findings are relevant and of great value, because there is currently not enough research that focuses on the variables analyzed, in this sense, SP and the tangible and intangible results of young entrepreneurial leaders of microenterprises in the Mexican context. The limitations of this study lie in the low participation and interest of young microenterprise entrepreneurs in the state of Guanajuato, Mexico.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bahadur Ali Soomro ◽  
Ghulam Rasool Lakhan ◽  
Naimatullah Shah

PurposeThe present study examines the knowledge, attitude and practice towards the reduction of COVID-19 spread among entrepreneurs of the Federal Urdu University of Arts, Sciences and Technology (FUUAST), Karachi Pakistan.Design/methodology/approachThe authors employed cross-sectional data to infer the results. The data are collected through an online survey questionnaire. To target the respondents; a convenience sampling technique is adopted. In total, 222 usable answers proceed with final results. The structural equation model (SEM) is applied for the data analysis.FindingsThe study outcomes found a significant and positive role of knowledge about COVID-19, attitudes towards a stay at home and practices against COVID-19 in reducing the spread of the pandemic.Practical implicationsThe study provides coherent knowledge about the factors that fight against the pandemic's further spread. The findings would provide the guidelines to policymakers to think about such factors and boost them enormously. Further, the results would contribute to the literature of COVID-19.Originality/valueThis study is original, which empirically confirmed the effect of knowledge about COVID-19, attitudes towards a stay at home and practices against COVID-19 in an academic institute.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bahadur Ali Soomro ◽  
Naimatullah Shah ◽  
Naimatullah Shah

Purpose Nowadays, nearly the whole globe is confronting a severe threat of the COVID-19. The purpose of this paper is to explore the predictors of environmental concerns during the COVID-19 among the entrepreneurs during a second pandemic wave. Design/methodology/approach The deductive approach is applied based on cross-sectional data. An online response is gotten from entrepreneurs of Pakistan. A convenience sampling is applied to target the entrepreneurs. In total, 220 usable answers ensue for the outcome. The structural equation model (SEM) is used for the assessment of hypotheses. Findings The results of this study highlight a significant and positive effect of uncertainty of COVID-19 (U19), Perceived vulnerability (PV), Risk perception of COVID-19 (RP) and Fear of COVID-19 (F19) on environmental concerns (EC) among the entrepreneurs. Practical implications The research outcomes would provide the guidelines to policymakers and planners to develop the policies for reducing the fear, vulnerability, risk and uncertainties during the waves of the COVID-19. The findings of the study would make disaster resilience which COVID-19 creates. The results would provide the re-built environment guidelines by reducing fear, vulnerability, risk and uncertainties. Besides, the findings would help provide the knowledge and practical aspects of disasters in terms of anxiety, exposure, risk and uncertainties, which are hazardous for humans and the environment. Originality/value This study provides the empirical evidence which is the first time conducted among the entrepreneurs. Besides, this study highlights the predictors such as fear, vulnerability, risk and uncertainties towards EC in the COVID-19 scenario.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Bahadur Ali Soomro ◽  
Naimatullah Shah

PurposeAt present, almost the whole globe is facing a severe threat of coronavirus disease 2019 (COVID-19). The present study examines the intention to stay home due to COVID-19 during a second wave of the pandemic.Design/methodology/approachThe study employed a deductive approach based on cross-sectional data. An online survey is conducted from citizens of Pakistan. A convenience sampling is applied to target the respondents. In total, 238 useable responses proceed for final analysis. The structural equation model (SEM) is used to infer the results.FindingsThe findings of the study highlight a positive and significant effect of fear of COVID-19, attitudes to stay at home behaviour (AtSHB), knowledge about COVID-19 (Ka19) and health consciousness (HC) on the intention to stay at home (ItSAH).Practical implicationsThe study would provide the guidelines to policymakers and planners to develop the policies which may establish the individual's ItSAH. This strategy would restrict the spread of COVID-19. The government should also formulate the plannings to reduce the fear about COVID-19 and health concerns to combat the pandemic. The government should launch awareness programs regarding the spread and cure of COVID-19.Originality/valueThis study is the first study which highlights the factors such as fear, HC, attitudes and knowledge towards ItSAH. The study may be unique in the COVID-19 perspective, particularly in the Pakistani context.


2015 ◽  
Vol 21 (5/6) ◽  
pp. 293-306 ◽  
Author(s):  
Per Eisele

Purpose – The aims of the present study were to test the predictive validity of the Swedish version of the Team Diagnostic Survey (TDS). Design/methodology/approach – A model with both performance and satisfaction was tested with structural equation model (SEM) analyses. Participants completing the survey were employees (N = 214) across three large workplaces. Analyses were done at the group level and data from 33 teams were included in the final data material. Findings – Results from validation data indicate that the TDS has satisfactory high Cronbach’s alpha values on most factors. Results from the SEM analyses show a moderate model fit for the main model. Team-level factors predict both performance and satisfaction, while organization and coaching factors do not. Research limitations/implications – The present study was limited to a cross-sectional design, but earlier studies have shown that the accuracy of the TDS remains consistent over time. The main purpose of this study was to test the predictive validity of the instrument. Theoretical implications of the study are that a survey can be used to get a valid overall picture of the real-life work team’s effectiveness. Practical implications – Practical implications of the study are that communication between researcher and/or consultant and organizational stakeholders is made easier, as the most important factors that affect team effectiveness are identified. Originality/value – The work on the development on TDS has shown that it is possible to use a complex instrument to diagnose work groups, and this line of research is leading the way for better instruments.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hanan AlMazrouei ◽  
Robert Zacca

PurposeThe purpose of this paper is to study the influence of organizational justice and decision latitude on expatriate organization commitment and job performance.Design/methodology/approachData were collected from 175 nonmanagerial-level expatriate employees in Dubai, UAE using a purposive sampling approach. A structural equation model with partial least squared analysis was utilized to test the hypotheses.FindingsThe results show that decision latitude partially mediates the relationship between organization justice and organizational commitment and fully mediates the relationship between organization justice and job performance.Research limitations/implicationsData were collected from a cross sectional sample in UAE, and hence, the generalizability of the results to other contexts may be limited.Practical implicationsThe research study suggests ways in which human resource managers and practitioners can develop a stronger awareness of the importance of decision latitude in employee decision-making and the role it plays in promoting employees' commitment and job performance given perceived organizational justice.Originality/valueThe present research is among the first of its kind to examine the study variables within the nonmanagerial expatriate context.


2014 ◽  
Vol 29 (1) ◽  
pp. 11-23 ◽  
Author(s):  
John Andy Wood ◽  
Julie Johnson ◽  
James S. Boles ◽  
Hiram Barksdale

Purpose – The purpose of this research is an examination of three different types of sales approaches (product-, solution- and provocation-based) on relational outcomes. The type of sales approach influences buyer's assessments about the trustworthiness of the salesperson and the conflict with the salesperson. These outcomes of the sales approach affect the customer's economic and non-economic satisfaction. Design/methodology/approach – Using cross-sectional survey data from a sample of 840 organizational buyers, a structural equation model measures the path coefficients of the proposed model and tests the differences in the magnitude based on gender. Findings – The results indicate that sales approaches will differentially influence assessments of trustworthiness and conflict. The magnitude of the influence of the sales approach on outcomes is different between genders. Originality/value – To the best of the authors' knowledge, this is the first empirical study to examine the impact of sales approaches on both genders of organizational buyers.


2020 ◽  
Vol 45 (3) ◽  
pp. 283-296
Author(s):  
Thirumaran Kesavaperumal ◽  
Kiruthiga Kandasamy ◽  
Renganathan Ramasubramanian

Purpose The degradation of a town’s traditional architectural settings is a prominent issue in the historic towns that possess a rich heritage and legacies of architectural character in its urban fabric that have developed over the course of its evolution. Resident participation in built-heritage conservation can be explained in terms of deliberate acts. Thus, this study aims to analyse the attitudes of residents on the conservation of built heritage (ARCBH) in the historic town of Kanchipuram. Design/methodology/approach The historic temple town of Kanchipuram has been surveyed and focused in this study. A questionnaire was designed to investigate the ARCBH in Kanchipuram. Data were collected and analysed with the help of structural equation modelling and AMOS software. A structural equation model was developed, and hypotheses were framed for an empirical study. Findings The findings indicate that the ARCBH has an effective relationship with practical issues that occur in traditional architecture, built-heritage attachment and an awareness of existing heritage schemes. Social implications The study results indicate that considering resident attitude and attachment is important. In addition, the results provide useful insights for formulating practical measures relevant to built-heritage conservation. Originality/value There has been no attempt to come up with practical implications from the attitudes of residents on the conservation of built-heritage in the historic temple towns of Tamil Nadu, India.


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