Empirical investigation regarding ethical decision making: a stakeholder cross-impact analysis (SCIA)

Purpose The purpose of this research was to study senior and middle-level executive perspectives on ethical decision-making exploring stakeholder cross-impact analysis (SCIA). Given the complexities of business today, stakeholder identification, prioritisation and complexities of reciprocal stakeholder influences have become very important. Various philosophical approaches raised questions than responses to these problems. There was a clear need to find ways through which the worldview of agents could be assimilated and understood. Design/methodology/approach This study used the original hypothetical short case and brought in middle and senior executive reflections of Indian fast-moving consumer goods (FMCG) managers. Reflections of ten senior and 178 middle-level Indian FMCG managers were presented, exploring ethical dilemmas using short hypothetical case. These reflections have been analysed using the SCIA framework. The paired t-test was performed to compare the reflections of senior and middle-level executives. Findings The study results indicated that differences emerged regarding stakeholder identification, prioritisation and reciprocal stakeholder influences between Indian middle and senior FMCG executives. Hence, this study paved a reflective space for SCIA. The findings were in line with the tenets of agents’ dilemmas depicted in agency theory. Research limitations/implications This study made contribution to theory by integrating the perspective of ethical dilemma confronted by organisational decision-making units (DMUs) with respect to stakeholder influence and prioritisation. Specifically, theoretical contribution was made towards SCIA. Practical implications This study would help middle and senior executives to better understand the needs and complexities of stakeholder identification, prioritisation and complexities of reciprocal stakeholder influences. Originality/value To the best of the authors’ knowledge, this was one of the first studies from an emerging market context country like India that applied SCIA in the FMCG sector. Organisational DMUs while facing ethical dilemma undertook stakeholder influence vis-a-vis stakeholder prioritisation.

Designing simple productive waqf models for Indonesia

Purpose Productive waqf is one type of ethical business/investment, which should comply to Islamic law, with so many models to choose from. The purpose of this study is to determine factors of simple productive waqf, propose several simple productive waqf models and select the best simple productive waqf models appropriate to be adopted by waqf institution in Indonesia. Design/methodology/approach This study applies the analytic network process, including field survey, focused group discussion and in-depth interview, with two groups of respondents, namely, expert and waqf practitioner. Findings The results show that the determinants of simple productive waqf in Indonesia are the waqf institution, productive waqf asset to be developed, how to finance the productive waqf, how to manage the productive waqf and the compliance of productive waqf. Proposed productive waqf models include cash-waqf and self-managed model, Islamic bank financing and self-managed model, Sukuk and external partnership model, cash-waqf and external partnership and cash-waqf + co-financing and external partnership. Moreover, the best simple productive waqf model is cash-waqf and self-managed model, followed by cash-waqf and external partnership, where they could achieve the most in all socio-economic variables, well-being compliance and moral/ethics within the theory of unity of knowledge, Tawhid. Research limitations/implications The simple productive waqf models proposed are not exhaustive, since there are so many variations of the model. Moreover, the case and respondents are all Indonesian, so that the results are possibly only applicable to Indonesia. Practical implications To increase the probability of successful productive waqf development, waqf institutions could apply cash-waqf and self-managed model first, while other models could be applied in staged in line with waqf institution experience. Social implications The successful development of productive waqf could increase the social programs provided by waqf institutions to the society. Originality/value Productive waqf development is desperately needed due to many unproductive waqf lands in Indonesia, while studies have been limited, and there is no study discussing the productive waqf model appropriate for Indonesia.

Moderating influence of religiosity on the causality between taxpaying attitudes and tax compliance behaviour of entrepreneurial firms in Nigeria

Purpose This paper aims to investigate the moderating influence of religiosity on the effect of taxpaying attitudes on the tax compliance behaviour of entrepreneurial firms in Nigeria. Design/methodology/approach Using a cross-sectional survey design, we collected primary data from 368 owner managers of entrepreneurial firms in Southwest Nigeria using structured questionnaires. Respondents were purposefully selected based on the purposive sampling technique. The data collected with the structured questionnaires were analysed using descriptive and inferential statistics. Two linear regression models were compared. Findings Estimations in Models 1 and 2 suggest that taxpayers’ attitudes and religiosity (intra- and interreligiosity) have significant effects on the tax compliance behaviour of firms, but the influence of intrareligiosity is insignificant. Estimations in Model 3 suggest that taxpaying attitudes without the moderating influence of religiosity exerted a significant effect on tax compliance behaviour by 13%, while taxpaying attitudes with the moderating influence of religiosity exerted 17%. Estimations in Model 4 suggest that taxpaying attitudes with the moderating influence of the interreligiosity dimension had a more significant contribution to the changes in tax compliance behaviour than the intrareligious dimension. Research limitations/implications From the findings, the following policy implications can be deduced: (i) if taxpayers’ attitudes improved and religiosity was leveraged by the tax authorities, tax compliance behaviour of entrepreneurial firms would be induced in Nigeria; (ii) the consistent positive influence is a strong indication that religious values are critical elements of tax compliance interventions that should be considered by policymakers when designing public policies on tax evasion and avoidance in developing countries. Originality/value We bridge the gaps in the literature because our study affirmed that taxes are religiously driven. In addition, the study validates the applicability of theory of planned behaviour in investigating the moderating influence of religiosity on the causality between taxpaying attitude and tax compliance in the developing context.

The challenges of empowering waqf land in Indonesia: an analytical network process analysis

Purpose This paper aims to identify the factors that hinder the successful empowerment of waqf land in Indonesia empirically by applying the analytic networking process (ANP). Design/methodology/approach In this study, after the waqf land problem criteria were introduced, an ANP model was developed and applied to identify the main problem, solution and strategy as a framework to guide stakeholders to produce policy recommendations appropriately and optimally. Findings The results showed that the main priority of the problem is the nadzir aspect. Furthermore, each criterion’s problems are a low public trust, unprofessional nadzir (waqf manager), a huge number of idle waqf lands, the absence of waqf certificates and non-economic waqf lands utilisation. Meanwhile, the main priorities for each aspect of the solution are socialisation and education to the community, nadzir certification, utilisation of information technology for the administration of waqf land governance, waqf land certification and innovation of waqf land development projects. Then, the long-term strategic priority is optimising the community’s role in the empowerment of waqf land. Research limitations/implications The development of the ANP model would give the institutions a modest, flexible and convenient approach to evaluate the barriers present in waqf land. However, ANP requires greater effort because it is a highly complex methodology that compels a study to use more numerical calculations in assessing composite priorities. Originality/value Not many studies on waqf land issues in Indonesia have been discussed empirically. Most of these studies are in the form of descriptive studies. This study introduces the ANP approach to illustrate the main problems of waqf land empowerment in Indonesia. ANP is a new approach to the decision-making process through a process that produces a general framework for treating decisions without making assumptions regarding independence between elements.

Who pays attention to the moral aspects? Role of organizational justice and moral attentiveness in leveraging ethical behavior

Purpose Although there have been several studies on corporate justice and employee ethical behavior, little is known about the conditions in which this link develops. The purpose of this study is to investigate the direct effect of organizational justice and moral attentiveness toward employee ethical behavior. Importantly, this study also considers the moderating role of moral attentiveness on the links between organizational justice and employee ethical behavior. Design/methodology/approach The data was collected from 350 employees who were assessed directly to supervisors in 12 manufacturing companies placed in Malaysia, operated full-time, and had regular interaction with their direct supervisors. In particular, using two-wave survey data obtained from 270 employees working in the manufacturing industry in Malaysia. Findings Results showed that organizational justice and moral attentiveness positively impact the employee ethical behavior as predicted. New to the literature, findings disclose that moral attentiveness strengthens this relationship. Importantly, the positive impact of organizational justice is sharply positive under high than low moral attentive employees and ceases to be significant among low morally attentive personnel. Research limitations/implications This research focused on the notion of ethics and how important it is for society. The principles, norms and ideals that guide an individual’s behavior are referred to as ethics. Because the authors need to be treated with dignity as human beings, ethical behavior is essential in society. Practical implications The findings of this study send a clear signal to managers that “failing to ensure that their employees perceive organizational justice” may undermine every effort made by them to improve their organizations’ ethical quality. Importantly, the findings emphasize the role of moral attentiveness in improving the ethical behavior of employees both directly and by strengthening the effectiveness of organizational justice to impact such a behavior positively. So, given the advantages of moral attentiveness in terms of improving employee ethical conduct, businesses should make every effort to hire and choose people who meet this requirement because it is not easy to spot this personality trait. Human resource managers may assess candidates’ moral attentiveness using a range of methods such as group debate, an in-basket exercise, organized interviews and business games that concentrate on specific ethical concerns. Social implications This research focused on the notion of ethics and how important it is for society. The principles, norms and ideals that guide an individual’s behavior are referred to as ethics. Because the authors need to be treated with dignity as human beings, ethical behavior is essential in society. Originality/value The results of this study demonstrate how the eye is put to attain organizational moral excellence; the outcomes have shown that acutely attentive employees to the moral cues offered by the organization is vital.

Business zakat compliance in Algeria: an ethical perspective

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.

Land use and cover change (LUCC) and migration in Sukoharjo, Indonesia

Purpose This study aims to provide descriptive analysis on urbanization pattern in Sukoharjo Regency and also its correlation to land use and cover change (LUCC) issue. This becomes more relevant because the authors find that there are few studies conducted regarding the topic. Consider again the importance role of Sukoharjo Regency as an area that provides supporting food supply, LUCC particularly in agriculture land became even more crucial. Design/methodology/approach This study uses literature reviews and descriptive analysis. Data for this study are obtained from previous studies and statistical data from Central Statistical Bureau. Findings Sukoharjo Regency proved as an interesting migration destination for some group of population. The population group particularly come from Surakarta city (growth core) as a form of urban sprawl or urban expansion. Migrant population live in Sukoharjo Regency are mostly a population group with a productive age range and generally with high-school or vocational school level. Moreover, their main reason to migrate is the availability of job opportunities. Regarding LUCC, migrant populations that come to Sukoharjo Regency apparently have property with ownership certification. Housing area development, particularly concentrated in the district, was located close to the borderline Surakarta city. Originality/value This research contributes to the analysis of land use change trends in peri-urban areas caused by migration. The results of this study can be used for further policy making to overcome the dilemma of land use change, especially those that occur on agricultural land.

Pathways towards Green Banking adoption: moderating role of top management commitment

Purpose The purpose of this study is to empirically examine the determinants and outcomes of Green Banking adoption and the moderating influence of top management commitment under the corporate environmental ethics ideology. External stakeholder pressures are analyzed as determinants of Green Banking adoption. Brand image and operational efficiency are examined as outcomes of this business ideology. Green Banking adoption is adapted as a second-order construct with four first-order reflective constructs to ensure in-depth conceptualization of the construct. Design/methodology/approach Green Banking adoption is studied at the bank branch level in a developing country, i.e. Pakistan. The data is collected from the branch managers of 212 bank branches from five major cities of Pakistan through mails. Self-administered survey was used for the data collection. The data was analyzed through the application of partial least square-structured equation modeling in SMART PLS 3.2.9. The measurement model and the structural model of the research framework were analyzed through the two-stage approach of the second-order analysis. Findings The results indicate a positive relationship between customer and competitor pressure and Green Banking adoption among bank branches in Pakistan depicting an influence of various environmental ethical pressures on bank’s adoption practices. Community pressure was shown to have no significant influence on Green Banking adoption at the branch level. The moderator of top management commitment caused a positive influence on the relationship between all the studied stakeholder pressures and Green Banking adoption. Branch managers reported branch image and operational efficiency to be enhanced due to Green Banking adoption. Originality/value This study attempts to fill in the significant gap in Green Banking adoption literature through an empirical analysis of Green Banking’s second-order construct. Currently, limited literature exists on the various aspects of Green Banking adoption, and an empirical study has not been conducted at the bank branch level. The study contributes significant practical, theoretical and methodological contributions to the area of Green Banking.

The effect of talent management and human capital on sustainable business performance: an empirical investigation in Malaysian hospitals

Purpose This paper aims to examine the mediating role of human capital on the talent management in hospitals’ sustainable business performance in the health-care sector of Malaysia. Design/methodology/approach The study used a quantitative approach, with an initial sample of 174 Malaysian hospitals. The theoretical framework was based on previous studies of talent management (TM), human capital (HC) and sustainable business performance (SBP). Partial least squares-structural equation modelling (PLS-SEM) was used to test the study’s hypotheses. Findings Talent management mindset (TMM), but not talent management strategy (TMS), has a significant relationship with HC and SBP. HC has a significant direct relationship with SBP, and also mediates the relationship between TMM and SBP but not between TMS and SBP. Research limitations/implications This work is one of a limited number of studies to empirically address TM, HC and SBP in this context. The study is limited to Malaysian hospitals. It provides theoretical contributions by broadening the knowledge of HC, TM and the multifocal perspective of hospitals’ SBP, a relevant but underexplored issue, offering several avenues for future research. Practical implications The findings have beneficial practical implications for both policy makers and managers. First, focusing on talented people will directly improve sustainable performance in the Malaysian health sector. The findings also have important theoretical implications both for Malaysia and countries in similar situations. The study will serve as a reference point for such countries in trying to understand factors influencing SBP. Originality/value This is the first study to examine the mediating effect of HC on the relationship between talent management and hospitals’ sustainable business performance in Malaysia, or worldwide.

Cotton production for the sustainable livelihoods in Punjab Pakistan: a case study of district Muzaffargarh

Purpose This study aims to analyze access of cotton growers to Sustainable Livelihoods Assets Pakistani Punjab. Design/methodology/approach This study uses the department for international development (DFID’s) sustainable livelihoods framework (DFID) (1999). Where data collection was done by using a well-structured questionnaire from 200 randomly selected cotton growers of the district Muzaffargarh. There are five livelihood assets (human assets, natural assets, financial assets, physical assets and social assets) in the SLF, this study has used three different indicators/proxies for each asset except natural assets, where four indicators were used to capture the salient features of the respondents’ access to that assets. Each indicator was given a weight by using the entropy technique to keep the consistency of the quantification. Livelihood assets indices were calculated in case of each livelihood asset for conducting Livelihood Assets Pentagon Analysis. Value of livelihood index ranged from 0–4. Findings Livelihoods Assets Pentagon analysis shows that cotton growers do not have proper access to all five livelihood assets. The asset with the highest capacity were social assets (sustainable livelihood index value = 0.3994), followed by natural assets (0.3294), financial assets (0.2511), human assets (0.2143) and physical assets (0.0897). Originality/value This study uses the SLF developed by DFID for analyzing factors affecting access to livelihoods assets of cotton growers in Pakistani Punjab. Sustainable agriculture and sustainable rural livelihoods lead to sustainable livelihoods where environment quality is taken into consideration. The study contains significant and new information.