Islam, communication and accounting

2018 ◽  
Vol 9 (2) ◽  
pp. 138-154
Author(s):  
UmmeSalma Mujtaba Husein
Keyword(s):  
Design Methodology ◽  
Holistic Approach ◽  
Theoretical Framework ◽  
Social Aspects ◽  
Islamic Philosophy ◽  
Content Type ◽  
The Social ◽  
Emotional Aspects ◽  
Opening Up ◽  
Practical Implications

Purpose This paper aims to explore the notion of communication in accounting and in doing so elucidates the wider connotation of accounting frontiers offered in the Islamic philosophy, reflecting upon the Islamic doctrines that are indicative towards and offer a variety of implications for communication and accounting. Design/methodology/approach Drawing from the Islamic sources – Quran and other key texts – and other relevant preceding literature, the paper deliberates key Islam principles of significance and outline what they suggest for communication in accounting. Findings Islam has a profoundly embedded concern of the communicative aspect from a holistic viewpoint that is clear within its accounting implications as well. This paper illustrates the social aspects of Islamic accounting through its stance on communication, thereby opening up the more enabling potentials of Islamic accounting informed by wider and more facilitating dimensions of Islam’s teachings: Islam’s holistic approach to life; its attentiveness on society and its various groups; and its emphasis on behavioural conduct and emotional aspects. Consideration on these principles throws into questions the Western ways, develops and hones the existing stand of hegemonic positions and submits new ways forward. Research limitations/implications Aspiring organisations and larger entities such as nations who encourage the development of Islamic economy can benefit from the added accountability of entities to encompass the social and ethical responsibilities. Practical/implications The paper highlights Islamic doctrines as a basis of just and responsible accounting communication via incorporating the macro-societal elements and the behavioural communicative aspects. Originality/value The Islamic communication principles open up the inclusion of the missing behavioural aspect from accounting communication. This paper provides the necessary theoretical framework on how to include the humane side within accounting communication.

A theoretical framework for the social pillar of lean

2019 ◽  
Vol 6 (1) ◽  
pp. 39-55 ◽  
Author(s):  
John McMackin ◽  
Patrick Flood
Keyword(s):  
Design Methodology ◽  
Theoretical Framework ◽  
Change Implementation ◽  
Lean Implementation ◽  
Content Type ◽  
Future Studies ◽  
The Social ◽  
Management Literature ◽  
Organisational Research ◽  
Practical Implications

PurposeThe purpose of this paper is to propose a theoretical framework for the social pillar of lean (SPL), which is a neglected topic in the lean management literature.Design/methodology/approachThe authors first identify shortcomings in research on the SPL that are attributable to neglect of relevant perspectives in organisational research. The authors then present a theoretical case outlining the factors that should be considered in SPL research, how they relate to one another and how they should be integrated in future studies of lean change implementation.FindingsThe theoretical framework for the SPL proposes a categorisation of factors and their relationships across levels of analysis that are relevant to the SPL. The inclusion of previously neglected perspectives, such as the relational coordination theory, within this framework offers new insights and directions for research.Practical implicationsBy emphasising relationships, the SPL framework sheds light on the scale and complexity of the management challenges involved in lean implementation.Originality/valueThe proposed framework promises to enhance the efficacy of lean research by focussing on factors, such as relationships, that are most relevant to lean implementation.

The social pillar of lean: a theoretical framework

2020 ◽  
Vol 28 (3) ◽  
pp. 17-19
Keyword(s):  
Design Methodology ◽  
Theoretical Framework ◽  
Future Research ◽  
Lean Thinking ◽  
Content Type ◽  
Lean Practices ◽  
The Social ◽  
Employee Responses ◽  
Original Approach ◽  
Practical Implications

Purpose The purpose of this paper is to propose a theoretical framework for the social pillar of lean which can be used to direct future research into lean thinking. Design/methodology/approach Shortcomings in previous research are identified, factors to be considered are outlined and the relationships between these factors are examined. Findings A theoretical model was developed categorizing factors and their relationships within lean foundations, mediating variables and employee responses. Practical implications The SLP model provides a framework for an organization to use in the implementation of lean practices with a particular emphasis on relationships. Originality/value This paper has an original approach by focusing on factors which are most relevant to lean implementation such as factors.

“Please tidy up before leaving”: nudging Airbnb guests toward altruistic behavior

2019 ◽  
Vol 13 (4) ◽  
pp. 524-530 ◽  
Author(s):  
Paul Ranson ◽  
Daniel Guttentag
Keyword(s):  
Social Presence ◽  
Design Methodology ◽  
Field Experiments ◽  
Experimental Results ◽  
Altruistic Behavior ◽  
Content Type ◽  
The Social ◽  
Relationship Model ◽  
Social Market ◽  
Practical Implications

Purpose This study aimed to investigate whether increasing the social presence within an Airbnb lodging environment could nudge guests toward altruistic cleaning behaviors. Design/methodology/approach The study was based around a theoretical framework combining the social-market versus money-market relationship model, nudge theory and social presence theory. A series of three field experiments were conducted, in which social presence was manipulated to test its impact on guest cleaning behaviors prior to departure. Findings The experimental results confirmed the underlying hypothesis that an Airbnb listing’s enhanced social presence can subtly induce guests to help clean their rental units prior to departure. Originality/value This study is the first to examine behavioral nudging in an Airbnb context. It is also one of the first field experiments involving Airbnb. The study findings offer clear theoretical and practical implications.

scholarly journals Whole community co-production: a full picture behind the successful COVID-19 response in S. Korea

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Jungwon Yeo ◽  
Eun Sun Lee
Keyword(s):  
Public Administration ◽  
Public Service ◽  
Design Methodology ◽  
Theoretical Framework ◽  
Current Response ◽  
Content Type ◽  
Community Approach ◽  
Full Picture ◽  
Pandemic Response ◽  
Practical Implications

Purpose This study aims to examine and understand South Korea’s (S. Korea) COVID-19 response operations, a notable case for other countries to emulate, and suggest some practical implications for other countries struggling with coping with the current pandemic. Design/methodology/approach To examine the case, the authors propose a new theoretical framework based on concepts of the whole community approach in the emergency management field and on co-production in public administration studies, and use the theoretical framework to analyze the details of S. Korea’s whole community co-production for COVID-19 response. Findings The findings demonstrate that the successful pandemic response in S. Korea is attributable to a nationwide whole community co-production among multiple actors, including government, various industries, sectors, jurisdictions and even individual citizens, within and across relevant public service and public policy domains. Originality/value This study suggests a new theoretical framework, whole community co-production, which contributes to the conceptual advancement of co-production in the field of public administration and a whole community approach in the field of emergency and crisis management. The framework also suggests practical implications for other countries to integrate whole community coproduction that may transform current response operations to cope with COVID-19.

scholarly journals The social marketing theory-based (SMT) approach for designing interventions

2016 ◽  
Vol 6 (1) ◽  
pp. 18-40 ◽  
Author(s):  
Shamini Manikam ◽  
Rebekah Russell-Bennett
Keyword(s):  
Social Marketing ◽  
Design Methodology ◽  
Marketing Theory ◽  
Content Type ◽  
Step Process ◽  
The Social ◽  
Conceptual Paper ◽  
Marketing Intervention ◽  
Practical Implications ◽  
Social Marketing Theory

Purpose – Despite the importance of theory as a driving framework, many social marketers either fail to explicitly use theory as the basis of designing social marketing interventions or default to familiar theories which may not accurately reflect the nature of the behavioural issue. The purpose of this paper is therefore to propose and demonstrate the social marketing theory (SMT)-based approach for designing social marketing interventions, campaigns or tools. Design/methodology/approach – This conceptual paper proposes a four-step process and illustrates this process by applying the SMT-based approach to the digital component of a social marketing intervention for preventing domestic violence. Findings – For effective social marketing interventions, the underpinning theory must reflect consumer insights and key behavioural drivers and be used explicitly in the design process. Practical implications – Social marketing practitioners do not always understand how to use theory in the design of interventions, campaigns or tools, and scholars do not always understand how to translate theories into practice. This paper outlines a process and illustrates how theory can be selected and applied. Originality/value – This paper proposes a process for theory selection and use in a social marketing context.

Security and the social mind: attachment and therapeutic communities

2015 ◽  
Vol 36 (1) ◽  
pp. 12-20 ◽  
Author(s):  
Gwen Adshead
Keyword(s):  
Attachment Theory ◽  
Design Methodology ◽  
Insecure Attachment ◽  
Therapeutic Communities ◽  
Content Type ◽  
The Social ◽  
Social Mind ◽  
Basic Features ◽  
Practical Implications ◽  
Attachment Process

Purpose – The purpose of this paper is to describe some of the basic features of attachment theory, and explore how they relate to the development of the “social mind” and the work of therapeutic communities (TC). Design/methodology/approach – The author describes the essentials of attachment theory in humans; and the development of both secure and insecure states of mind. The author will set out how insecure attachment systems are associated with deficits in mentalising processes which are fundamental to the activity of the social mind. Findings – The author suggests how attachment to a TC can promote mentalising processes. The author draws on the work of other speakers in the conclusions about how to “grow” secure minds and societies. Research limitations/implications – This paper is a brief over view only and does not address attachment process to TC in any depth. Practical implications – Attachment theory could help both service users and therapists who work in TCs understand some of the difficulties people have in engaging at the start. Attachment theory also gives a guide to what a “good enough” experience in a TC might look like. Originality/value – There is little existing discussion of the application of attachment theory to TCs.

Bringing back the social: the way forward for children’s social work?

2017 ◽  
Vol 12 (2-3) ◽  
pp. 190-196 ◽  
Author(s):  
Brid Featherstone ◽  
Anna Gupta ◽  
Kate Morris
Keyword(s):  
Risk Factors ◽  
Social Determinants ◽  
Child Protection ◽  
Design Methodology ◽  
Social Suffering ◽  
Content Type ◽  
Poverty And Inequality ◽  
The Social ◽  
Original Contribution ◽  
Practical Implications

Purpose The purpose of this paper is to argue for the need to move away from a sole focus on assessing and dealing with individualised risk factors in order to more fully engage with and understand the social determinants of many of the harms that are manifest in families. Design/methodology/approach It draws from a number of research studies being conducted by the authors and a literature on psycho-social approaches to social suffering. Findings It highlights the evidence on the contribution of poverty and inequality to many of the problems encountered within families. It explores how hurt, shame and loss are experienced by those who are marginalised and struggling to live well and care safely for themselves and others. Practical implications It highlights the practice implications of adopting an approach that engages with both the social and the psychological and understands their inter-relationship. It offers some thoughts on how the social in psycho-social might receive the attention it deserves, a situation which does not pertain currently. Originality/value It offers an original contribution to thinking in the area of child protection where the focus is primarily on individualised risk factors. It highlights the importance of understanding the social determinants of many of the harms experienced in families and offers some pointers towards thinking and practising differently.

The new marketing solutions that will drive strategy implementation

2016 ◽  
Vol 44 (3) ◽  
pp. 20-26 ◽  
Author(s):  
Kenneth Alan Grossberg
Keyword(s):  
Social Media ◽  
Digital Technology ◽  
Design Methodology ◽  
Content Type ◽  
Marketing Automation ◽  
Marketing Innovation ◽  
The Social ◽  
Efficiency And Effectiveness ◽  
Media Platform ◽  
Practical Implications

Purpose Delineate the strategic implications for three new marketing trends based on digital technology. Design/methodology/approach The author looks at how strategy is being affected by: Marketing automation, where artificial intelligence is used to help win a customer and optimize the search for such potential prospects. Social media, which blends the personal and the businesslike and provides opportunities for engagement with the client on an almost real-time, personalized basis. The manipulation of huge quantities of “Big Data” to increase the efficiency and effectiveness of marketing automation and of deriving value from social media. Findings Under all emerging digital technology scenarios, the marketer’s job becomes more complex and more central to the interaction between the customers and the corporation. Practical implications Social marketing will increasingly involve co-creation of product and brand story with customers, experienced-based marketing and more sophisticated management of the interface between the social media platform and automated marketing. Originality/value This article identifies the integral relationship between advances in marketing technology and strategic opportunities for marketing innovation.

Nuts and bolts of team creativity

2014 ◽  
Vol 30 (11) ◽  
pp. 4-6
Keyword(s):  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Social Systems ◽  
Team Creativity ◽  
Content Type ◽  
The Social ◽  
Pertinent Information ◽  
Team Functioning ◽  
Practical Implications

Purpose – This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach – This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings – The great number of concepts found in literature are organized into a framework that distinguishes relevant inputs that can affect team functioning; relevant mediators for team creativity (TC) and TC outcomes. The framework is reviewed and discussed within the context of the social systems in which the team is embedded. Practical implications – The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value – The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

Students' perceptions of education for sustainable development

2014 ◽  
Vol 15 (2) ◽  
pp. 242-253 ◽  
Author(s):  
Yvonne Zeegers ◽  
Ian Francis Clark
Keyword(s):  
Design Methodology ◽  
Pedagogical Approach ◽  
Data Set ◽  
Content Type ◽  
Tertiary Institutions ◽  
Reflective Journal ◽  
Reflective Journals ◽  
The Social ◽  
Perceptions Of Education ◽  
Practical Implications

Purpose – This study investigated whether a course which focused on raising students' awareness of sustainability, from a balanced perspective, that is, one which gives equal consideration to the social and economic aspects as well as the environmental would produce graduates with the knowledge and commitment required to drive the sustainability agenda forward. The paper aims to discuss these issues. Design/methodology/approach – An analysis of students' final entries in their reflective journal was used to explore whether their views on sustainability reflected a balanced view. Findings – The findings of this research confirmed previous studies showed that initially students do have an enviro-centric bias. It also showed that despite experiencing a pedagogical approach which challenged views by encouraging discussion, debate, and reflection and which provided what was considered to be a balanced view of sustainability, many of the students still leaned towards an environmentally focused perspective of sustainability. Research limitations/implications – The conclusions are based on one data set but are supported by other data described in the paper. Practical implications – The finding led the authors to conclude that a concerted holistic effort within and across courses is needed within tertiary institutions if students' views about sustainability are to be challenged. Originality/value – The outcomes demonstrate that students' reflective journals can be used to gather information about the change in students' perceptions about sustainability.

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