scholarly journals Moderating role of religiosity on Zakat compliance behavior in Nigeria

Author(s):  
Abubakar U. Farouk ◽  
Kamil Md Idris ◽  
Ram Al Jaffri Bin Saad

Purpose This paper examines the moderating effect of religiosity in the theory of reasoned action (TRA) on intention to comply with the Zakat on employment income (ZEI). Design/methodology/approach A survey of civil servants in Kano State, Nigeria was carried out and 474 valid observations were retrieved from the 700 distributed questionnaires. Partial least squares structural equation modeling (PLS-SEM) was used to validate the instrument that measures the variables, examined the structural model and the predictive relevance of the study’s model. Findings The results revealed the suitability of both the TRA and the PLS-SEM in the study of ZEI behavioral intention in a developing country. All the hypothesized direct relationships were supported on the one hand. On the other hand, one of the two indirect relationships, subjective norm and behavioral intention moderated by religiosity was supported, but the other tests for moderating effects of religiosity on the relationship between attitude and behavioral intention was not. Practical implications Public and private Zakat institutions in Muslim majority societies in Nigeria and in other Muslim countries may use the findings to focus their attention on the formulation of policies based on the findings of the study to strengthen eligible Zakat payers’ intention to comply to further boost their Zakat collections. Originality/value This study extends the TRA in the context of ZEI by proposing religiosity as a moderator in the predictive capacity of TRA on ZEI. Moreover, the suitability for the use of PLS-SEM as a statistical tool in investigating the extended TRA with religiosity as a moderating variable as well as its implications for theory and practice were also discussed.

2014 ◽  
Vol 7 (2) ◽  
pp. 112-125 ◽  
Author(s):  
Stella Kladou ◽  
John Kehagias

Purpose – This paper aims to investigate the structural relationships between the brand equity (BE) dimensions, when the fifth dimension of cultural brand assets is incorporated. The paper seeks to establish and validate a five-dimensional BE measure for cultural urban destination, by comparing findings in two destinations. Design/methodology/approach – The structural model was tested from the perspective of 399 international tourists visiting Athens. Confirmatory factor analysis and structural equation modeling analysis are used to test and validate an integrated BE model for cultural destinations. Findings are compared with respective ones in the case of Rome. Findings – Findings reveal the significance of cultural brand assets for the BE of cultural urban destinations. Further, the study provides useful insight into the theory of reasoned action by investigating the structural relationships developed between BE dimensions and their impact on loyalty. Research limitations/implications – The study argues that the summative valence of associations, as described in the theory of reasoned action, can be applied in the case of a cultural destination as well. Research directions, including additional place brand dimensions, additional destinations, stakeholders groups or multi-group analysis, are advised to verify and generalise the application of the five-dimensional BE model. Practical implications – Findings reveal those cultural brand assets which can help practitioners build up coherent and successful proprietary brand assets. Quality is a necessary pre-requisite to enhance loyalty. In the case of Athens, associations influence only indirect loyalty through their impact on quality. Originality/value – This study offers to the limited literature concerning structural relationships developed among all five BE dimensions and consumer decision-making models in a tourism context. Moreover, the study contributes to the under-researched dimension of cultural brand assets.


2019 ◽  
Vol 21 (1) ◽  
pp. 91-105 ◽  
Author(s):  
Yi Xiao ◽  
Xiaoling Ren ◽  
Pei Zhang ◽  
Antonnette Ketlhoafetse

Purpose The purpose of this paper is to examine foreign participants’ service quality, satisfaction and behavioral intention during the 2016 Shanghai International Marathon, and to gain a better understanding of the impact of service quality on their satisfaction and behavioral intention. Design/methodology/approach An English questionnaire was originally designed on the basis of the literature review of service quality, overall satisfaction and re-participation intention to assess the purpose of the study. Data were collected from 308 foreign runners including 61.7 percent (n=190) of male and 38.3 percent (n=118) of the female. Structural equation modeling was employed to check the proposed model and to test the impact of service quality on foreign participants’ overall satisfaction and behavioral intention. Findings A positive correlation was captured between the following: service quality and overall satisfaction (r=0.752, p<0.01), overall satisfaction and behavioral intention (r=0.876, p<0.01), and between service quality and participants’ behavioral intention (r=0.760, p<0.01). Furthermore, the service quality of Shanghai International Marathon had an indirect effect on foreign participants’ behavioral intention. The structural model fits the data well (R2=0.823). Research limitations/implications First, the sample size was small and was just drawn from one event, which can be taken with caution in the context of the generalization of findings. Second, the results are specific to 2016 Shanghai International Marathon participants and cannot be generalized with other events in China or around the world. Practical implications The results are practical for the marathon event organizers to better understand foreign participants’ needs and improve their services. This study has a significant importance to the sports events organizers, especially the organizers of the Shanghai International Marathon in terms of a better understanding the level of their service. This study will also help the event organizers to adapt their strategies and their efforts to increase Shanghai International Marathon foreign participants’ satisfaction and intention to repurchase or to share with others. Social implications This study contributes to the foreign participant’s satisfaction literature. In fact, many studies were carried on event spectators’ satisfaction while rare studies were carried on event participants’ satisfaction, especially marathon foreign participants’ satisfaction, and this study will supplement studies related to sport events participation. This will be convenient for sports managers and scholars to better understand the impact of service quality on participants’ satisfaction and behavioral intention in the field of sports events management. Meanwhile, the results were extremely useful to Shanghai during the process of constructing a “world-famous sports city” and “modern international metropolis”. Originality/value Little literature focus on foreign participants of Shanghai International Marathon, which is important in the process of shaping city image and building world-famous city. Are foreign participants satisfied with the Shanghai International Marathon? Which aspect of the service quality is of greater value for them? What are the influencing factors of their behavioral intention and word-of-mouth communication? What are the specific impact paths among the service quality, overall satisfaction and behavioral intention variables? To examine the objectives, the study was designed to target foreign participants’ service quality, satisfaction and behavioral intention. Besides, structural equation model was applied in this study to explore the path relationship between service quality, satisfaction and behavioral intention specifically.


2013 ◽  
Vol 5 (8) ◽  
pp. 505-510 ◽  
Author(s):  
Yue-Teng Wong

A new direction of consumer centric marketing is now advocated to be included in the marketing module, yet there is a lack of shopping repatronage research based on a solid theoretical background pertinent to the issue. Based on the Reasoned Action Approach by Fishbein and Ajzen (2010), this study endeavors to examine the relationships between the personal characteristics, hedonic shopping orientation and repatronage behavioral intention. The structural equation modeling was used to analyze the causal relationships for the self-administrated data gathered from 569 apparel adult shoppers aged 30 to 60 years old. The refined hypothesized model was relatively good fitted. The personal characteristics of need for activity, impulsiveness, shopping confidence and susceptibility to influence were found significantly related to the repatronage behavioral intention. These relationships were fully mediated by the intervening variable of hedonic shopping orientation. The hypothesized model of hedonic mediating structural model explained 56% of the repatronage behavioral intention. The study advanced the understanding of the importance of hedonic shopping orientation as well as the personal characteristics in consumer-centric marketing.


2020 ◽  
Vol 122 (3) ◽  
pp. 976-994 ◽  
Author(s):  
Costanza Nosi ◽  
Lamberto Zollo ◽  
Riccardo Rialti ◽  
Cristiano Ciappei

PurposeUsing an enhanced version of the theory of reasoned action (TRA), this study investigates the antecedents of organic quinoa-based food buying intention. In addition to attitude toward this behavioral intention, the proposed model examines the influence that ecological welfare, political values, and consumer-perceived corporate social responsibility (CSR) of the point of sale exert on consumer willingness to purchase organic quinoa-based food.Design/methodology/approachStructural equation modeling (SEM) was used to analyze the data collected through an intercept survey conducted at specialized organic stores on a convenience sample of 158 individuals in Italy.FindingsAlthough ecological welfare and a retailer's CSR image positively influence consumer attitude toward buying organic quinoa-based food, political values negatively affect this attitude. Furthermore, consumer attitude is found to be a crucial predictor of behavioral intention.Research implicationsAt the theoretical level, the results are useful for demonstrating that other variables, in addition to those used in the traditional TRA, can further explain consumers' organic food buying intention. Additionally, the findings might be useful for both quinoa producers and retailers in creating and executing their marketing and communication strategies.Originality/valueIn addition to contributing to the stream of literature that investigates possible variables that might increase the predictive power of the TRA, this study sheds some light on organic food purchasing consumer behavior.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Sk. Mamun Mostofa ◽  
Mashiat Tabassum ◽  
S.M. Zabed Ahmed

Purpose This paper aims to analyse researchers’ awareness about plagiarism and impact of plagiarism detection tools on the actions that they take to prevent plagiarism. It also employs a structural model that examines whether awareness of plagiarism and anti-plagiarism tools have any significant effect on the actions taken by the researchers to avoid plagiarism. Design/methodology/approach A survey questionnaire was distributed to researchers at a large public university in Bangladesh. The survey accumulated 184 valid responses. Descriptive statistics were obtained to assess researchers’ awareness about plagiarism and impact of plagiarism detection tools and the actions taken by them. The reasons that may cause plagiarism were also identified. The awareness of the availability of the anti-plagiarism software that was being used by the university and its actual use by the researchers was gathered through the survey. Non-parametric Mann–Whitney and Kruskal–Wallis tests were conducted to investigate the differences in awareness levels and actions in terms of gender, age, discipline and current level of research. The chi-square test was carried out to examine the relationship between awareness about the availability of the anti-plagiarism software and its use by the researchers. Finally, the survey data were analysed using structural equation modeling to examine the effects of awareness of plagiarism and anti-plagiarism software on the actions taken by the researchers. Findings The study revealed that the level of awareness regarding plagiarism and impact of plagiarism detection software is generally high among the researchers. There are some significant differences between researchers’ demographic and personal characteristics and their awareness levels and actions with regard to plagiarism. The findings indicate that almost three-quarters of the researchers were aware about the anti-plagiarism tool that is being used, whereas more than half of the researchers indicated that they used the software to assess their works. The results of the structural equation model do not show a good fit, although there is strong statistical evidence that awareness about plagiarism and anti-plagiarism software has significantly impacted researchers’ actions towards preventing plagiarism. Originality/value There is no reported study on researchers’ awareness of plagiarism and its affiliated issues in Bangladesh. The findings of this study will not only provide useful insights regarding awareness about plagiarism but also assist university authorities to formulate relevant policy and take necessary actions against plagiarism in higher education institutions.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Akhmad Habibi ◽  
Mohd Faiz Mohd Yaakob ◽  
Amirul Mukminin ◽  
Muhaimin Muhaimin ◽  
Lantip Diat Prasojo ◽  
...  

PurposeThe current study aimed to develop and validate a scale to model factors affecting digital technology access for instructional use. The scale was mainly used to assess the structural model. Besides, tests of difference were addressed regarding digital technology access for instructional use based on gender, teaching experience and school location.Design/methodology/approachThe authors implemented a survey design in this study. A scale based on prior studies was developed, validated and piloted. The pilot study data were computed for an exploratory factor analysis. Further, partial least squares structural equation modeling (PLS-SEM) and t-test procedures were used for the main data analysis (n.2677). The authors also included the importance-performance map analysis to extend of the results of the PLS-SEM.FindingsThe findings of the study successfully assessed the validity and reliability of the scale. All hypothetical relationships in the structural model were positively significant. The t-test results show that teaching experience and school location were significantly different regarding instructional use access; however, an insignificant difference emerged based on gender.Practical implicationsFailure in technology integration is possible if policies have not been carefully prepared. Therefore, users' perception is an essential factor in determining technology integration, including access to digital technology.Originality/valueThis research has the potential to enhance the understanding of access to digital technology in the context of developing countries by the elaboration of the proposed model's instrument development and validation, path analysis assessment and difference test examination with a large sample size. Also, the current study emphasizes the importance of raising awareness about digital technology access that the model can facilitate a valid and reliable foundation for future researchers interested in conducting similar types of research.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Arash Arianpoor ◽  
Hameed Mohsen Khayoon

Purpose This study aims to investigate the effect of teaching style and academic enthusiasm of Iraqi accounting and auditing students on their stress, aggression and anxiety. Design/methodology/approach The statistical population in this study consists of two parts. The first is the Iraqi accounting and auditing students in Iran and the second is the Iraqi accounting and auditing students in Iraq. By available non-probability sampling method, 62 people (Iraqi students in Iran) and 102 (Iraqi students in Iraq) were selected as samples. In this research, a questionnaire was used to collect information. The validity of the questionnaire’s structure was confirmed by confirmatory factor analysis. Also, Cronbach’s alpha coefficients in this study indicating the measurement tool’s reliability. In this research, structural equation modeling has been used to analyze and test the hypotheses. The primary criteria for determining the coefficient and evaluating the path coefficients were used to evaluate the structural model. Findings Findings indicate that in Iraqi students in Iraq and Iraqi students in Iran, teaching style negatively affects stress, aggression and accounting and auditing students’ anxiety. Also, in the group of Iraqi students in Iraq and the group of Iraqi students in Iran, the eagerness to study has a significant negative effect on accounting and auditing students’ stress and anxiety. In contrast, the effect of the desire to study accounting and auditing students’ aggression was confirmed only in Iraqi students in Iraq. Originality/value As the accounting and auditing professions are among the most stressful occupations that increase the characteristics of aggression and anxiety in the employees of that profession, the results of leading research can show that the stress, anxiety and aggression of accounting and auditing students how to reduce through training so that their stress, anxiety and aggression do not appear in the workplace and the reports of accountants and auditors are not affected.


2019 ◽  
Vol 121 (2) ◽  
pp. 492-504 ◽  
Author(s):  
Waqar Ahmed ◽  
Arsalan Najmi ◽  
Hafiz Muhammad Faizan ◽  
Shaharyar Ahmed

PurposeThe purpose of this paper is to empirically analyze the factors affecting Muslim consumers’ willingness to pay (WTP) for Halal food, products and operations by employing theory of reasoned action.Design/methodology/approachThis study has used quantitative research methodology and collected data from 350 questionnaires from a densely populated city of Pakistan. Partial least squares-structural equation modeling was used to analyze the data.FindingsThe results show that the concerns about Halal, religiosity, perception of usefulness of Halal and product ingredients have a significant impact on WTP for Halal foods, while attitude has an insignificant impact on WTP. Moreover, the extent of demand for Halal certification is significantly affected by WTP.Originality/valueThe study highlighted the concerns of the Muslim consumers with respect to Halalness of the products and operations despite living in a Muslim country. It is recommended that the policy makers, food authorities and health institutions should conduct regular inspections of foods, products and producers’/manufacturers’ operations to ensure that all the procedures from manufacturing of the raw material till the finished goods follow Islamic principles to make them completely Halal.


2017 ◽  
Vol 24 (7) ◽  
pp. 1834-1853 ◽  
Author(s):  
Rajesh Attri ◽  
Bhupender Singh ◽  
Sunil Mehra

Purpose The purpose of this paper is to ascertain and analyze the interactions among different barriers of 5S implementation in manufacturing organizations. Design/methodology/approach In this paper, 15 barriers affecting the implementation of 5S in manufacturing organizations have been identified from literature analysis and discussion with academic and industrial experts. Afterwards, identified barriers were validated by using nation-wide questionnaire-based survey. Then, interpretive structural modeling (ISM) approach has been utilized to find out the interaction among the identified barriers in order to develop hierarchy-based model. Findings The research identifies several key barriers which have high driving power and weak dependence power. In this concern, these barriers entail extreme care and handling for successful implementation of 5S. Financial constraints, lack of top management commitment, and no proper vision and mission are found to be the key barriers. Research limitations/implications The developed ISM model is based on experts’ opinion. This developed hierarchy-based model requires further validation by using structural equation modeling approach or by performing detailed case studies. Originality/value In this paper, ISM-based structural model has been recommended for Indian manufacturing organizations, which is a novel exertion in the area of 5S implementation.


2018 ◽  
Vol 13 (5) ◽  
pp. 734-757 ◽  
Author(s):  
Tarek Mady

Purpose The purpose of this paper is to extend the research paradigm focusing on behaviorally-based first-mover advantages (FMA) by applying the widely-accepted Theory of Reasoned Action (TRA) and offers insights into differences between a mature market (USA) and an emerging market (EM) (India) regarding how intentions to purchase the pioneer are formed. Design/methodology/approach Utilizing samples of 208 USA and 194 Indian consumers, hypotheses examining the underlying beliefs, attitudes, social norms and purchasing intentions regarding pioneer brands are developed and tested using structural equation modeling. Findings Insights from the study suggest the TRA provides a means for assessing behaviorally-based FMAs across cultures, even as manifestations of purchase intentions differ significantly. According to the TRA and findings of this study, intentions are a function of overall attitudes and social norms. In the USA, individual attitudes were found to play a more significant role than social norms in formulating purchase intention. In India, social norms played a more dominant role in intention formation. Originality/value The study represents one of the first empirical attempts to shed light on the extent of behaviorally-based FMAs in an EM and how manifestations of intention to purchase the pioneer differ from mature markets. The study expands the behavioral paradigm of analysis to include one of the most sought-after EMs today (India) and provides one of the first empirical studies to utilize the TRA in addressing behaviorally-based FMAs.


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