The effects of good governance and fraud prevention on performance of the zakat institutions in Indonesia: a Sharīʿah forensic accounting perspective

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ika Sari Wahyuni-TD ◽  
Hasnah Haron ◽  
Yudi Fernando
Keyword(s):  
Theoretical Model ◽  
Structural Equation ◽  
Good Governance ◽  
Data Sets ◽  
Fraud Prevention ◽  
Content Type ◽  
Forensic Accounting ◽  
Early Signal ◽  
Fairness Principle ◽  
Practical Implications

Purpose This study aims to investigate the direct and indirect effects of good governance and fraud prevention on the performance of Zakat institutions. Design/methodology/approach A theoretical model was developed based on stakeholder theory, and data were collected from Indonesian Zakat institutions through convenience sampling design. In total, 142 data sets were analysed using partial least squares-structural equation modelling statistical software. Findings The results showed that good governance and fraud prevention significantly impact the performance of Zakat institutions. Yet, there was no significant influence of the fairness principle of good governance on Zakat performance in either direct or indirect relationships with fraud prevention. Practical implications The results indicated that Zakat institutions as trusted agencies should pay more attention to fairness implementations to avoid fraud. Furthermore, fairness is an early signal that accountants can use to detect either fraudulent or mismanaged Zakat distribution. Originality/value This paper provides the empirical justification for a theoretical model of Zakat performance that was conceptualized using good governance principles and Sharīʿah forensic accounting principles.

The nexus between the increasing involvement of youth in betting games and unemployment: the Nigerian perspective

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gbemi Oladipo Olaore ◽  
Bimbo Onaolapo Adejare ◽  
Ekpenyong Ekpenyong Udofia
Keyword(s):  
Structural Equation ◽  
Family Income ◽  
Equation Model ◽  
Content Type ◽  
Global Industry ◽  
Youth Involvement ◽  
Technology Advancement ◽  
Confirmatory Factor ◽  
The Government ◽  
Practical Implications

Purpose Betting games have become a global industry worth billions of dollars providing employment to millions and contributing to the gross domestic product (GDP) of several countries. While there are debates and controversies surrounding betting games discourse, a growing body of literature shows that it has been exacerbated by growing unemployment rates. This paper aims to examine the nexus between the increasing involvement of youth in betting games and unemployment from the Nigerian perspective. Design/methodology/approach The study adopts simple random and stratified sampling techniques to select participants for the study. Three hypotheses were tested for this study and confirmatory factor analysis (CFA) and structural equation model (SEM) was used to test the hypotheses. Findings The three hypotheses tested in this study were coined from previous literature. The study established a direct link between technology advancement, promises of winning big coupled with bonuses while unemployment was not significant to youth involvement in betting games. The study also showed that playing betting games provides another source of income to the youth, who are already engaged in one form of work or another. Finally, youth involvement in betting games has created awareness regarding different sports in the world, while contributing to Nigeria’s economy. Practical implications As betting games centre as a business in Nigeria has contributed substantially and positively to unemployment in Nigeria; the Government of Nigeria are encouraged to streamline and regulate the activities of the sector such that they can contribute significantly to the country GDP and provide employment opportunities to the youths. Originality/value The research shows that the reason why betting games have a massive turnaround of youths in Nigeria is not majorly because of unemployment but as another means to a substantial financial individual/family income. Thus, Nigerian youths see betting games as an avenue to make more money. The study is the first of its kind to examine the nexus between betting games, technology and unemployment hence, its contribution to knowledge.

Volition to transfer: mastering obstacles in training transfer

2017 ◽  
Vol 46 (4) ◽  
pp. 809-823 ◽  
Author(s):  
Christian Seiberling ◽  
Simone Kauffeld
Keyword(s):  
Structural Equation ◽  
Transfer Of Training ◽  
Structural Equation Models ◽  
Training Transfer ◽  
Bootstrap Analysis ◽  
Content Type ◽  
Confirmatory Factor ◽  
Motivation To Transfer ◽  
Practical Implications

Purpose The purpose of this paper is to seek a better understanding of the role of volition in the learning transfer system beyond the well-established concept of motivation to transfer. Design/methodology/approach Participants of a two-day leadership training were asked to complete two online questionnaires (t1 directly after training, t2 eight weeks after training). In total, 891 managers answered the first questionnaire, 465 the second. Findings Confirmatory factor analysis suggests that motivation and volition to transfer are perceived as two different constructs. Hierarchical linear regression shows that additional variance in training transfer can be explained when volition to transfer is taken into account. Structural equation models and bootstrap analysis suggest that both motivation and volition to transfer mediate effects of supervisor support and trainer performance on training transfer. Research limitations/implications The results imply that besides motivation to transfer, volition to transfer may be a relevant construct in the transfer of training. It remains to be tested how far these findings can be generalized to other training settings beside leadership trainings. Practical implications Organizations aiming at improving training transfer should focus on enhancing the participants’ motivation and volition to transfer. Both trainers and supervisors seem to promote transfer of training by influencing a trainee’s motivation to transfer and volition to transfer. Originality/value To the authors’ knowledge, this is the first study to systematically examine the role of volition in training transfer.

Non-Muslim consumers’ perception toward purchasing halal food products in Malaysia

2015 ◽  
Vol 6 (1) ◽  
pp. 133-147 ◽  
Author(s):  
Ahasanul Haque ◽  
Abdullah Sarwar ◽  
Farzana Yasmin ◽  
Arun Kumar Tarofder ◽  
Mirza Ahsanul Hossain
Keyword(s):  
Structural Equation ◽  
Random Distribution ◽  
Service Industry ◽  
Food Service ◽  
Food Products ◽  
Content Type ◽  
Muslim Countries ◽  
Equation Modelling ◽  
Halal Food ◽  
Practical Implications

Purpose – This study aims to identify the factors that influence Malaysian non-Muslim consumers’ perception towards buying halal food products. Design/methodology/approach – A structured close-ended questionnaire was used for data collection through a random distribution to 500 non-Muslim consumers from various states in Malaysia. Findings – Using SPSS package, the factor analysis was able to identify three main variables. Later, the hypotheses were tested using structural equation modelling. This study has indicated that the perception of non-Muslim consumers about halal food products is influenced by their attitude, subjective norm and perceived behavioural control, specifically in the context of Malaysia. Research limitations/implications – This finding will help both the academics and the industry food makers in understanding the perception of non-Muslim consumers towards the concept of halal food products. Practical implications – The outcome of the study can serve as a useful reference to relevant Malaysian statutory bodies on the current perception of the Malaysian non-Muslim consumers towards Malaysian halal agenda. This will also help the industry food makers to serve their customers better as well as maximize their profit through a well-planned marketing campaign. Social implications – It prepares a sound basis for Malaysian policymakers to promote the involvement of Malaysian non-Muslim entrepreneurs within the halal food service industry with the intent of improving the socio-economic strata of its participants and, at the same time, fulfilling their religious obligations in providing halal foods for fellow Muslims. Originality/value – Because very few researches have studied non-Muslim consumers’ perception towards halal food products, the development of halal food theory will help in capitalizing the practices in non-Muslim countries.

Privacy helplessness on social media: its constituents, antecedents and consequences

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Hichang Cho
Keyword(s):  
Theoretical Model ◽  
Structural Equation ◽  
Factor Model ◽  
Measurement Model ◽  
Equation Modeling ◽  
Confirmatory Factor Analyses ◽  
Content Type ◽  
Internet Users ◽  
The Usa ◽  
Antecedents And Consequences

PurposeMany internet users exhibit signs of privacy helplessness and entirely give up online privacy management. However, we know little about what privacy helplessness is, when users are likely to experience it and its implications for privacy behavior. The objectives of this study were twofold: (a) the conceptual explication of privacy helplessness as a novel construct in privacy research and (b) the development of a theoretical model that specifies the antecedents and consequences of privacy helplessness.Design/methodology/approachA research model of privacy helplessness that contains three subcomponents of privacy helplessness, five antecedents and one outcome was developed. The model was empirically examined based on survey data collected from 589 Facebook users in the USA.FindingsThe results of exploratory and confirmatory factor analyses showed that privacy helplessness is adequately assessed by a three-factor model with affective, cognitive and motivational components. The results of structural equation modeling indicated that these three aspects of privacy helplessness are uniquely predicted by five theoretical factors: (a) prior experience of privacy risks, (b) personal mastery, (c) perceived costs of adaptive privacy actions, (d) perceived rewards of privacy inactions and (e) perceived vulnerability. Furthermore, it was found that helplessness as motivational deficits (and cognitive helplessness via this) impedes adaptive privacy actions, while cognitive helplessness promotes adaptive privacy actions when they do not result in motivational deficits.Originality/valueThis study pioneers investigation in understanding key constituents, attributes and processes underlying privacy helplessness. First, the present study developed the first theory-derived, successively validated measurement model of privacy helplessness. Second, this research proposed a theoretical model of privacy helplessness, specifying antecedents and consequences of privacy helplessness.

Understanding the differences of public and private self-service technology

2014 ◽  
Vol 28 (1) ◽  
pp. 60-70 ◽  
Author(s):  
Joel E. Collier ◽  
Daniel L. Sherrell ◽  
Emin Babakus ◽  
Alisha Blakeney Horky
Keyword(s):  
Structural Equation ◽  
Design Methodology ◽  
Equation Modeling ◽  
Public And Private ◽  
Content Type ◽  
Private And Public ◽  
Self Service ◽  
Self Service Technology ◽  
Individual Self ◽  
Practical Implications

Purpose – The purpose of this paper is to explore the potential differences between types of self-service technology. Specifically, the paper explores how the dynamics of public and private self-service technology influence customers' decision to use the technology. Design/methodology/approach – Existing customers of private and public self-service technology were surveyed from the same industry. Using structural equation modeling, the authors examine how relevant self-service constructs influence evaluations and attitudes of customers across both settings. Findings – The analysis reveals that customers' control and convenience perceptions differ across public and private self-service technology. Additionally, customers placed a heavier emphasis on the hedonic or utilitarian evaluation of a service experience based on the type of self-service technology. Practical implications – For managers of self-service applications, understanding the unique differences of public and private self-service technology can aid in the implementation and adoption of the technology. By properly understanding the differences of the self-service types, managers can provide a beneficial experience to the customer. Originality/value – By identifying and describing two distinct categories of SSTs, this study allows managers and researchers to better understand how and why individuals choose to utilize individual self-service technologies. Through understanding the unique dynamics of a public and a private SST experience, retailers can determine the appropriate strategy for customer adoption based on the utilitarian or hedonic functions of the technology.

scholarly journals A first-person theory of documentation

2019 ◽  
Vol 75 (1) ◽  
pp. 190-212 ◽  
Author(s):  
Tim Gorichanaz
Keyword(s):  
Theoretical Model ◽  
Design Methodology ◽  
Analytical Tool ◽  
First Person ◽  
Visual Artists ◽  
Art Making ◽  
Content Type ◽  
Person Perspective ◽  
Practical Implications ◽  
Person Experience

Purpose The purpose of this paper is to first articulate and then illustrate a descriptive theoretical model of documentation (i.e. document creation) suitable for analysis of the experiential, first-person perspective. Design/methodology/approach Three models of documentation in the literature are presented and synthesized into a new model. This model is then used to understand the findings from a phenomenology-of-practice study of the work of seven visual artists as they each created a self-portrait, understood here as a form of documentation. Findings A number of themes are found to express the first-person experience of art-making in these examples, including communicating, memories, reference materials, taking breaks and stepping back. The themes are discussed with an eye toward articulating what is shared and unique in these experiences. Finally, the themes are mapped successfully to the theoretical model. Research limitations/implications The study involved artists creating self-portraits, and further research will be required to determine if the thematic findings are unique to self-portraiture or apply as well to art-making, to documentation generally, etc. Still, the theoretical model developed here seems useful for analyzing documentation experiences. Practical implications As many activities and tasks in contemporary life can be conceptualized as documentation, this model provides a valuable analytical tool for better understanding those experiences. This can ground education and management decisions for those involved. Originality/value This paper makes conceptual and empirical contributions to document theory and the study of the information behavior of artists, particularly furthering discussions of information and document experience.

Chinese aquatic farmers' participation in modern marketing channels

2014 ◽  
Vol 116 (5) ◽  
pp. 780-791 ◽  
Author(s):  
Xianhui Geng
Keyword(s):  
Structural Equation ◽  
Marketing Channel ◽  
Marketing Channels ◽  
Single Item ◽  
Content Type ◽  
Function Mechanism ◽  
Relationship Networks ◽  
Selection Decision ◽  
The Government ◽  
Practical Implications

Purpose – The study uses survey data obtained in Jiangsu province, China, in June and August of 2012 to analyse the causal relations between aquatic farmers' relationship networks and trust, specific asset investments, joining in cooperatives and modern marketing channels participation. Design/methodology/approach – The authors used the structural equation mode to analyze the variables' causal relationships. Findings – The research results show that Chinese aquatic farmers' relationship networks can positively impact their participation in modern channels through the mediators of trust, specific assets investments and joining in cooperatives. Research limitations/implications – Two constructs are measured by a single item. Further study to incorporate multi-item constructs would be valuable. Practical implications – The policy implication is that the government should pay attention to farmers' relationship networks and can provide them with more public goods, especially channel and price information, to assist their evaluations and decision-making, which can help them to access modern marketing channels. Originality/value – The authors gave the answers that whether farmers' relationship networks affect their marketing channel selection decision and the function mechanism.

scholarly journals Impact of big data and predictive analytics capability on supply chain sustainability

2018 ◽  
Vol 29 (2) ◽  
pp. 513-538 ◽  
Author(s):  
Shirish Jeble ◽  
Rameshwar Dubey ◽  
Stephen J. Childe ◽  
Thanos Papadopoulos ◽  
David Roubaud ◽  
...  
Keyword(s):  
Big Data ◽  
Supply Chain ◽  
Theoretical Model ◽  
Performance Measures ◽  
Structural Equation ◽  
Predictive Analytics ◽  
Equation Modeling ◽  
Sustainable Supply Chain ◽  
Content Type ◽  
The Impact

PurposeThe purpose of this paper is to develop a theoretical model to explain the impact of big data and predictive analytics (BDPA) on sustainable business development goal of the organization.Design/methodology/approachThe authors have developed the theoretical model using resource-based view logic and contingency theory. The model was further tested using partial least squares-structural equation modeling (PLS-SEM) following Peng and Lai (2012) arguments. The authors gathered 205 responses using survey-based instrument for PLS-SEM.FindingsThe statistical results suggest that out of four research hypotheses, the authors found support for three hypotheses (H1-H3) and the authors did not find support forH4. Although the authors did not find support forH4(moderating role of supply base complexity (SBC)), however, in future the relationship between BDPA, SBC and sustainable supply chain performance measures remain interesting research questions for further studies.Originality/valueThis study makes some original contribution to the operations and supply chain management literature. The authors provide theory-driven and empirically proven results which extend previous studies which have focused on single performance measures (i.e. economic or environmental). Hence, by studying the impact of BDPA on three performance measures the authors have attempted to answer some of the unresolved questions. The authors also offer numerous guidance to the practitioners and policy makers, based on empirical results.

Fraud prevention initiatives in the Nigerian public sector

2018 ◽  
Vol 25 (2) ◽  
pp. 527-544 ◽  
Author(s):  
Rabiu Abdullahi ◽  
Noorhayati Mansor
Keyword(s):  
Public Sector ◽  
Structural Equation ◽  
Equation Modeling ◽  
Control Mechanisms ◽  
Fraud Triangle ◽  
Fraud Prevention ◽  
Content Type ◽  
The Public ◽  
The Government ◽  
Triangle Theory

Purpose Detecting and preventing fraud are challenging and risky tasks, especially in a fast developing economy such as Nigeria. The efforts become crucial in the government sectors, as they involve public’s trust and resources. The purpose of this study is to examine the relationships between the fraud incidence and the elements of fraud triangle theory (FTT) with the aim of combating current fraud outrages in the Nigerian public sector. Design/methodology/approach A survey was conducted and 302 questionnaires were distributed to the staff of the departments of accounting, internal auditing and investigation of ten selected ministries, departments and agencies of Kano State, Nigeria. Structural equation modeling (SEM) was used to analyze the data. Findings The study reveals a significant relationship between three elements of FTT and fraud incidences in the Nigerian public sectors (p-value < 0.001 for pressure and opportunity and p-value = 0.024 for rationalization). Practical implications The findings of the study are useful for forensic accountants and the Nigerian anti-graft bodies to enhance existing control mechanisms in fraud prevention initiatives. The research also contributes to bridge the gap in academic theory and empirical study related to FTT. Social implications Fraud scandals can cause public’s frustration, damage the reputation and integrity of the ruling government and result in negative image of the public sector. Originality/value Accordingly, the study suggests a salary scale reform (SSR) in the Nigerian public sector and improvement in fringe benefits to increase employees’ standard of living. The study concludes with recommendations to enhance fraud awareness and training programs to the government employees.

A new approach of innovation and network on export in trade fair context: evidence from Portuguese SMEs

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Pedro Mendonça Silva ◽  
Victor Ferreira Moutinho ◽  
Vera Teixeira Vale
Keyword(s):  
International Trade ◽  
Comparative Study ◽  
Conceptual Model ◽  
Structural Equation ◽  
Home Country ◽  
Export Performance ◽  
Network Capacity ◽  
Trade Fair ◽  
Content Type ◽  
Practical Implications

Purpose The purpose of this paper is to examine the relationship between product innovation and network and their export performance, particularly in trade fair context. Moreover, this paper conducts a comparative study among services/industrial small and medium-sized enterprises (SMEs) and considers the home-country context. Innovation and internationalization are stagnant themes in the recent literature on trade fairs, so they require to be renewed. Design/methodology/approach The empirical study includes a survey with 341 SMEs’ respondents separated into both industrial/producer and service/other. A conceptual model was developed and examined from three different perspectives: Model A encompasses all surveyed SMEs, Model B includes only industrial/producer SMEs and Model C comprises service/other SMEs. Data analysis happened in two steps. The first step included the structural equation model (SEM) and the assessment of hypotheses (from three different perspectives). Thus, it was possible to make a comparative analysis between the models. In the second step, the ordered logit model (OLM) is used to study relationships between control variables and the criteria variable export performance. Findings The SEM’s results confirm a conceptual model about a dynamic trajectory that SMEs, mainly industrial/producer, can take advantage of: innovate to networking and networking to export. The results allowed to verify when comparing services/industrial SMEs that the tangibility which characterizes the innovation of industrial SMEs' products contributed significantly to the performance of business networks and exports. The study also reveals, through the OLM, two catalysts for the success of the SME’s export performance: export experience and continued participation in trade fairs. The OLM results also reveal that the size of the companies is not relevant, so trade fairs are marketing tools accessible to any company, regardless of their size. Finally, the study considered home-country context of the surveyed SMEs, which allowed additional interpretations to be drawn. Research limitations/implications The study does not reflect the individual's personality in his network capacity and the export performance was measured based on the level of satisfaction and not on real sales results. However, the study provides relevant practical implications and can support future studies. Practical implications The study offers important implications for SME. The results reveal that presenting product innovations at trade fairs is a useful tool for SMEs to create networks, which facilitates their export performance, especially for industrial SMEs residing in small economies such as Portugal. This study is also relevant for business associations of industrial SMEs and/or public or semi-public SME promotion agencies. Originality/value This paper contributes to the literature on trade fairs, suggesting a new innovation, networking, export (INE) framework to reflect on the participation in international trade fairs. So, this research especially combines product INE performance in a particular context – international trade fairs for SME. It also considers the home-country context of the SMEs, which adds depth to the study. Finally, the comparative study also provides insightful implications for industrial SMEs on how to improve the export performance from trade fairs by leveraging innovation and networking.

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