Knowledge of Islamic accounting among professionals: evidence from the Tunisian context

2017 ◽  
Vol 8 (3) ◽  
pp. 304-325 ◽  
Author(s):  
Rym Ben Abd El Afou
Keyword(s):  
Relevant Literature ◽  
Basic Knowledge ◽  
Content Type ◽  
Audit Firms ◽  
Islamic Financial Institutions ◽  
Regulatory Bodies ◽  
The Subject ◽  
Accounting Graduates ◽  
And Training ◽  
Practical Implications

Purpose The paper is intended as an extension of the literature dealing with the Islamic accounting standards issued by the Accounting Auditing Organization for Islamic Financial Institutions (AAOIFI) and still not adopted in Tunisia. Its major aim is to investigate the Tunisian accountants’ basic knowledge and perceptions of Islamic accounting. The study has been designed for the sake of the Tunisian accountants’ predisposition to adhere to the AAOIFI standards, as a population directly concerned by an eventual adoption of such standards. Design/methodology/approach The paper opted for an exploratory study using a questionnaire survey based on the relevant literature. The questionnaire has included items pertaining to demographic areas, information sources, basic knowledge, key differences, valuation concepts, obstacles and advantages, educational and training needs regarding Islamic accounting. The conducted study has involved data collected from the part of 200 practitioners across a number of organizations and audit firms, sited at different regions and locations of the country, employing accounting graduates. Findings The reached findings suggest that even though Tunisian practitioners are not well aware of most of the AAOIFI standards’ pertaining topics, proponents of stand-alone AAOIFI standards, apart from IFRS, appear to outnumber its opponents. In this context, lack of training programs arranged by professional bodies is considered as the most serious impediment facing the implementation of the standards. Research limitations/implications In addition to the usual limitations associated with any survey research (particularly non-response bias and desirability bias), there, also, lies a sample related limitation, as the sample turns out to involve, essentially the private/corporate sector. Pertinent organizations, as the IFI’s, appear to be not well represented in the sample. Practical implications The results reached through this study would have some implications on the regulatory bodies, academicians and professionals. Thus, for the AAOIFI standards to be successfully implemented in Tunisia, entirety of concerned parties should take part in improving and consolidating the situation. Social implications Ultimately, studying differences in the views of jurisdictions, either those who have adopted the AAOIFI standards or those who have not, might provide certain guidelines to standard setters for potential revisions. Originality/value Few short articles have previously exanimate the perceptions and knowledge of accounting professionals on Islamic accounting issues, there is a scarcity of research regarding the subject. To the author’s knowledge, this paper is one of the rare studies of Islamic accounting in Tunisia.

E-recruitment and training comprehensiveness: untapped antecedents of employer branding

2019 ◽  
Vol 51 (2) ◽  
pp. 125-136 ◽  
Author(s):  
Sovanjeet Mishra ◽  
S. Pavan Kumar
Keyword(s):  
Design Methodology ◽  
Relevant Literature ◽  
Organisational Development ◽  
Training Process ◽  
Employer Branding ◽  
Conceptual Foundation ◽  
Content Type ◽  
And Training ◽  
Practical Implications ◽  
Modelling Approach

PurposeThe purpose of this paper is to highlight e-recruitment and training comprehensiveness as the untapped antecedents of employer branding (EB) in the relevant literature, which might enhance the employer’s knowledge and lead to organisational development.Design/methodology/approachThis study adopts an exploratory conceptual modelling approach based on the extant literature from 1964 to 2017 using the databases of Emerald, EBSCO, Scopus, Proquest, JSTOR and search engines such as Google Scholar to ensure the reliability of the literature.FindingsThis paper suggests that e-recruitment and training comprehensiveness might be the untapped antecedents of EB as compared to traditional recruitment and training process explored in earlier studies.Research limitations/implicationsThe viewpoint can be further refined through academic conceptualisation and empirical validation.Practical implicationsThis paper lays a conceptual foundation in the emerging area of EB. Ideas expressed herein can be approached by academicians.Originality/valuePast studies have not explored e-recruitment and training comprehensiveness as the antecedents of EB. This work provides knowledge that candidly contributes to the conceptualisation of e-recruitment and training comprehensiveness. Further, this research has the potential to help academicians to understand the antecedents of EB leading to organisational development.

Impact of IoT challenges and risks for SCM

2019 ◽  
Vol 24 (1) ◽  
pp. 39-61 ◽  
Author(s):  
Hendrik Sebastian Birkel ◽  
Evi Hartmann
Keyword(s):  
Relevant Literature ◽  
Future Research ◽  
Journal Articles ◽  
Comprehensive Overview ◽  
Content Type ◽  
Organizational Challenges ◽  
The Subject ◽  
Environmental Network ◽  
The Internet Of Things ◽  
Practical Implications

PurposeThe purpose of this paper is to offer a comprehensive overview of challenges and risks of the Internet of Things (IoT) in supply chain management (SCM) and provide a structured framework for classifying and analyzing the relevant literature to deduce insights for research and practice.Design/methodology/approachA systematic literature review (SLR) of 102 peer-reviewed journal articles on the topic of IoT in SCM was conducted.FindingsThis review identifies, categorizes and describes the relevant literature regarding the dimensions time and specificity. The resulting framework contains a holistic overview including focus areas and relations of macro-environmental, network-related and organizational challenges and risks. Furthermore, this review represents a conceptual framework for future research, considering the multidisciplinary body of the subject and provides an analysis of the timeline of literature, journals and used methodologies.Practical implicationsThis study offers valuable insights into IoT and its impact on applications, processes and the structure of organizations and supply chains (SCs). The identification of challenges and risks helps to prepare for changes in the future because of the disruptive nature of this technology.Originality/valueThe originality of this paper lies in the synthesis of the fragmented body of literature of IoT challenges and risks for SCM. The derived framework and identification of relations and research gaps provide the foundation for further research to evaluate the relations between challenges and risks and offer solutions.

An updated survey of factors influencing property valuation accuracy in Australia

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Rotimi Boluwatife Abidoye ◽  
Wei Huang ◽  
Abdul-Rasheed Amidu ◽  
Ashad Ali Javad
Keyword(s):  
Online Questionnaire ◽  
Chi Square ◽  
Content Type ◽  
The Public ◽  
Property Valuation ◽  
Current State ◽  
Chi Square Test ◽  
The Subject ◽  
And Training ◽  
Practical Implications

PurposeThis study updates and extends the current work on the issue of accuracy of property valuation. The paper investigates the factors that contribute to property valuation inaccuracy and examines different strategies to achieve greater accuracy in practice.Design/methodology/approachAn online questionnaire was designed and administered on the Australian Property Institute (API) registered valuers, attempting to examine their perceptions on the current state of valuation accuracy in Australia. The variables/statements from responses are ranked overall and compared for differences by the characteristics of respondents.FindingsUsing mean rating point, the survey ranked three factors; inexperience valuers, the selection, interpretation and use of comparable evidence in property valuation exercise and the complexity of the subject property in terms of design, age, material specification and state of repairs as the most significant factors currently affecting valuation inaccuracy. The results of a Chi-square test did not, however, show a significant statistical relationship between respondents' profile and the perception on the comparative importance of the factors identified. Except for valuers' age and inexperience valuers and valuers' educational qualification and inexperience valuers and the selection, interpretation and use of comparable evidence in property valuation exercise. Also, the three highly ranked strategies for reducing the level of inaccuracy are: developing a global mindset, use of advanced methodology and training valuers on market forecasting skills.Practical implicationsIn order for valuers to provide state-of-the-art service to the public and to remain relevant, there is a need to accurately and reliably estimate valuation figures. Hence, the strategies highlighted in this study could be considered in a bid to reduce property valuation inaccuracy in practice.Originality/valueThis study provides an updated overview of the issue of property valuation inaccuracy in the Australia valuation practice and examines the strategies to reduce it.

scholarly journals The flash crash: a review

2017 ◽  
Vol 1 (1) ◽  
pp. 89-100
Author(s):  
Ali N. Akansu
Keyword(s):  
Relevant Literature ◽  
Content Type ◽  
Flash Crash ◽  
Current State ◽  
Research Findings ◽  
Pros And Cons ◽  
The Subject ◽  
The Common ◽  
Unequal Access ◽  
Practical Implications

Purpose The purpose of this paper is to present an overview of the flash crash, and explain why and how it happened. Design/methodology/approach The author summarizes several studies suggesting various perspectives on the flash crash and its causes. Furthermore, the author highlights recently proposed and introduced improvements and regulations to reduce the risk of having similar market collapses in the future. Findings It is an overview paper that highlights the state of the art on the subject. Research limitations/implications Paper does not report any research findings of the author. Practical implications High-frequency trading (HFT) along with its pros and cons is the new normal for most of the current electronic trading activity in the markets. It is well recognized by the experts that HFT may have its important shortcomings whenever the rules and regulations are not up to date to match the technological progress offering faster computational and execution capabilities. Social implications HFT has created a societal discussion about its benefits and potential deficiencies as the common practice for trading due to potentially unequal access to market data by various categories of participants. Such arguments help the regulators to develop improvements to reduce the market risk and nurture more robust and fair markets for all. Originality/value The paper has a tutorial value and summarizes the current state of HFT. The readers of more interest are guided to the most relevant literature for further reading.

Rebate in Islamic sale-based financing contracts: Bank Negara Malaysia guidelines on ibrāʾ versus conventional finance practice

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Islam Kamal
Keyword(s):  
Financial Institutions ◽  
Design Methodology ◽  
Relevant Literature ◽  
Analysis Method ◽  
Profit Rate ◽  
Content Type ◽  
Significant Difference ◽  
Islamic Financial Institutions ◽  
The One ◽  
Practical Implications

PurposeThis paper aims to compare the rebate computation in Islamic sale-based financing contracts as proposed by Bank Negara Malaysia (BNM) in its guidelines on ibrāʾ (rebate) – with the rebate computation in conventional finance that is applicable to conventional loans, thus examining if there is a significant difference between the two approaches.Design/methodology/approachThe paper employs the qualitative analysis method, involving review and discussion of relevant literature. Subsequently, a quantitative analysis is utilized to compare both rebate computations: the one proposed by BNM for Islamic sale-based financing contracts and the conventional finance computation that is utilized in conventional loans.FindingsBNM's rebate computation for debts resulting from sale-based financing contracts does not differ from the conventional finance rebate computation applied to conventional loans; such similarity may raise the usury concerns that the conventional finance rebate computation raises.Research limitations/implicationsThe paper focused only on the fixed profit rate rebate computation proposed by BNM guidelines.Practical implicationsThe results highlight the need for seeking another rebate computation to be applied in Islamic financial institutions in the case of mandatory bilateral rebate for sale-based financing contracts – a computation that differs from the practice utilized in conventional loans in order to avoid any usury implications associated with conventional finance computation.Originality/valueThe paper examines the rebate practice proposed by BNM for sale-based financing contracts. Forcing a predetermined rebate computation in sale-based financing contracts could be plausible as BNM requires; however, the suggested computation might be questionable because it resembles conventional finance computation.

Shapeholders: managing them as allies, partners and significant constituents

2017 ◽  
Vol 45 (5) ◽  
pp. 41-48 ◽  
Author(s):  
Oleksiy Osiyevskyy ◽  
Vladyslav Biloshapka
Keyword(s):  
Business Models ◽  
Social Activism ◽  
Business Success ◽  
Content Type ◽  
Building Relationships ◽  
The Public ◽  
Short Run ◽  
Common Interests ◽  
The Subject ◽  
Practical Implications

Purpose The authors review the concept of building relationships with Shapeholders,: a broad group of players that have no financial stake in the company yet can substantively influence it. The process for doing this is the subject of a new book by Mark Kennedy, Shapeholders: Business success in the age of social activism. Design/methodology/approach The authors examine Mark Kennedy’s framework for managing the firm’s shapeholders, a model composed of seven basic steps (7A’s): Align with a purpose, Anticipate, Assess, Avert, Acquiesce, Advance common interests, and Assemble to win. Findings Managing corporate reputation in alliance with enlightened shapeholders is a potential defense against self-aggrandizing schemes to wantonly maximize shareholder value in the short run. Practical implications Managing shapeholders is part of the messy democratic process that works when power is apportioned fairly among those affected by a firm’s decisions, and this process underpins the winning business models of true market leaders. Social implications Stakeholders previously discredited as mere “mosquitos” have gained new power, particularly when their legitimate concerns and unfair treatment resonate with the interests of a significant segment of the public and influential shapeholders. Originality/value Shapeholders can create enormous opportunities for smart managers capable of effectively engaging with them.

Autonomous vehicles: a review of the ethical, social and economic implications of the AI revolution

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Shweta Banerjee
Keyword(s):  
Artificial Intelligence ◽  
Autonomous Vehicles ◽  
Design Methodology ◽  
Technological Advancement ◽  
Economic Implications ◽  
Content Type ◽  
The Public ◽  
Autonomous Cars ◽  
The Subject ◽  
Practical Implications

PurposeThere are ethical, legal, social and economic arguments surrounding the subject of autonomous vehicles. This paper aims to discuss some of the arguments to communicate one of the current issues in the rising field of artificial intelligence.Design/methodology/approachMaking use of widely available literature that the author has read and summarised showcasing her viewpoints, the author shows that technology is progressing every day. Artificial intelligence and machine learning are at the forefront of technological advancement today. The manufacture and innovation of new machines have revolutionised our lives and resulted in a world where we are becoming increasingly dependent on artificial intelligence.FindingsTechnology might appear to be getting out of hand, but it can be effectively used to transform lives and convenience.Research limitations/implicationsFrom robotics to autonomous vehicles, countless technologies have and will continue to make the lives of individuals much easier. But, with these advancements also comes something called “future shock”.Practical implicationsFuture shock is the state of being unable to keep up with rapid social or technological change. As a result, the topic of artificial intelligence, and thus autonomous cars, is highly debated.Social implicationsThe study will be of interest to researchers, academics and the public in general. It will encourage further thinking.Originality/valueThis is an original piece of writing informed by reading several current pieces. The study has not been submitted elsewhere.

Interaction, engagement, and perceived interactivity in single-handed interaction

2016 ◽  
Vol 26 (5) ◽  
pp. 1134-1157 ◽  
Author(s):  
Donghee Shin ◽  
Myunggoon Choi ◽  
Jang Hyun Kim ◽  
Jae-gil Lee
Keyword(s):  
Behavioral Intention ◽  
Interaction Techniques ◽  
Content Type ◽  
Thumb Movement ◽  
Wide Range ◽  
Mobile Industry ◽  
Perceived Interactivity ◽  
The Subject ◽  
Definition Of ◽  
Practical Implications

Purpose The purpose of this paper is to examine the effects of interaction techniques (e.g. swiping and tapping) and the range of thumb movement on interactivity, engagement, attitude, and behavioral intention in single-handed interaction with smartphones. Design/methodology/approach A 2×2 between-participant experiment (technological features: swiping and tapping×range of thumb movement: wide and narrow) was conducted to study the effects of interaction techniques and thumb movement ranges. Findings The results showed that the range of thumb movement had significant effects on perceived interactivity, engagement, attitude, and behavioral intention, whereas no effects were observed for interaction techniques. A narrow range of thumb movement had more influence on the interactivity outcomes in comparison to a wide range of thumb movement. Practical implications While the subject of actual and perceived interactivity has been discussed, the issue has not been applied to smartphone. Based on the research results, the mobile industry may come up with a design strategy that balances feature- and perception-based interactivity. Originality/value This study adopted the perspective of the hybrid definition of interactivity, which includes both actual and perceived interactivity. Interactivity effect outcomes mediated by perceived interactivity.

Using media to promote artisan food and beverages: insights from the television industry

2016 ◽  
Vol 118 (3) ◽  
pp. 588-602 ◽  
Author(s):  
Michelle Phillipov
Keyword(s):  
Media Production ◽  
Structured Interviews ◽  
Television Industry ◽  
Content Type ◽  
Mainstream Media ◽  
Food And Beverage ◽  
Cooking Shows ◽  
The Subject ◽  
Food Media ◽  
Practical Implications

Purpose – The increasing frequency with which food and beverage producers feature in mainstream media, including television cooking shows, provide opportunities and pitfalls for using media to promote artisan food and beverage businesses. The purpose of this paper is to evaluate these, as experienced by a group of food and beverage producers who appeared on the popular Australian television show, Gourmet Farmer. Design/methodology/approach – Findings are based on semi-structured interviews with 14 of the producers featured on the show, plus textual analysis of relevant segments of the show. Findings – While all of the producers felt that food television offered a good promotional tool, those who were most familiar with the practices of media production and whose businesses offered experiences through which viewers could access (or imagine) a “taste” of the Gourmet Farmer life tended to be more satisfied than those who were less familiar with the practices of media production and who expected a greater focus on their products and production practices. Practical implications – The development of media skills is essential for artisan producers to get the best outcomes when using media to promote their businesses. Originality/value – The experiences of food and beverage producers using food television to promote their businesses have not previously been the subject of thoroughgoing research. This paper offers new insights into how artisan producers can best capitalize on the opportunities offered by food media.

Sustaining corporate culture in a world of hybrid work

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Peter Buell Hirsch
Keyword(s):  
Corporate Culture ◽  
Current Literature ◽  
Design Methodology ◽  
White Collar ◽  
Subjective Assessment ◽  
Social Implications ◽  
Content Type ◽  
The Subject ◽  
The Impact ◽  
Practical Implications

Purpose This paper aims to examine the challenges to sustaining corporate culture in a world of hybrid working. Design/methodology/approach This paper is a review of current literature on the impact of remote and hybrid working on white-collar employees. Findings There is little consensus on whether remote/hybrid working will harm or strengthen corporate culture. Research limitations/implications The viewpoint is a subjective assessment of a limited number of articles on the subject Practical implications It is not entirely clear how those responsible for corporate culture can act on the findings. Social implications In a world in which corporations are experiencing a shortage of talent, how they handle corporate culture will be increasingly important. Originality/value While much has been written on the impact of remote working, this viewpoint takes the original view that strong corporate cultures rely more on the attitudes and actions of individual employees that company programs or initiatives.

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