scholarly journals Proposing an organizational framework for the Sharīʿah Secretariat of Islamic banks in Bangladesh

2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Md. Kausar Alam ◽  
Abu Umar Faruq Ahmad ◽  
Aishath Muneeza ◽  
Mosab I. Tabash ◽  
Md Adnan Rahman

PurposeSharīʿah Secretariat plays a significant role in assisting Sharīʿah Supervisory Boards (SSBs) in their role in achieving Sharīʿah compliance in Islamic banks (IBs). The key objective of the study is to develop a demographic framework of the Sharīʿah Secretariat for the IBs in Bangladesh.Design/methodology/approachThe study applied qualitative case study research. The data have been collected from 17 respondents through semi-structured interviews from IBs and professional experts in Bangladesh.FindingsThis study proposes a full-time Sharīʿah Secretariat and several departments for further enhancement of the Sharīʿah functions in IBs in Bangladesh. The framework proposed in this study covers the formation, functions, composition, qualification, reporting line, independence, remuneration and terms of appointment of the Sharīʿah Secretariat to set a uniform benchmark for all IBs in Bangladesh. It is anticipated that the outcomes of this research will assist to further strengthen the Sharīʿah governance of IBs in Bangladesh.Research limitations/implicationsThis research contributed to the national and global regulatory authorities and IBs by proposing a Sharīʿah Secretariat framework for the smooth functioning of the IBs in Bangladesh. The framework proposed in this study covers the formation, functions, composition, qualification, reporting line, independence, remuneration and terms of appointment of Sharīʿah Secretariat.Originality/valueThis study proposed a framework which is considered the first organizational framework so far for the Sharīʿah Secretariat of IBs in Bangladesh. IBs can apply this proposed framework to form their Sharīʿah Secretariat structure.

2020 ◽  
Vol 122 (7) ◽  
pp. 2089-2103
Author(s):  
Rosario Michel-Villarreal ◽  
Eliseo Luis Vilalta-Perdomo ◽  
Martin Hingley

PurposeThe purpose of this study is to explore food producers' motivations and challenges whilst participating in short food supply chains (SFSCs). This paper compares findings with previous literature and investigates the topic in the context of producers' motivations.Design/methodology/approachThe paper includes a literature review concerning producers' motivations to engage in SFSCs. A case study was designed to investigate motivations underlying producers' engagement in SFSCs, as well as the challenges that they face. Semi-structured interviews were conducted in a farmers' market located in Mexico. Thematic analysis is used to identify the principal issues for producers'. Propositions based on findings are presented.FindingsFindings suggest that small, large, part-time and full-time producers are willing to engage with farmers' markets for diverse primary economic and non-economic motivations. Individual and collective challenges were also identified.Originality/valueThis research helps to explain producers' motivations and challenges within SFSCs in an under-researched context, namely a focus on producers' and in the Global South.


Author(s):  
Caroline J. Uittenbroek ◽  
Leonie B. Janssen-Jansen ◽  
Hens A.C. Runhaar

Purpose – The purpose of this paper is to identify stimuli for climate adaptation in cities and more specifically to explore whether different stimuli inspire different governance approaches to climate adaptation – e.g. dedicated (adaptation as a new policy field) or mainstreaming (integrating in existing policy fields). Design/methodology/approach – For this explorative case study research, an early adapter was selected: Philadelphia (USA). By reconstructing the organization of two climate adaptation programs, the authors have identified stimuli and whether these influence the city’s governance approach. The reconstruction is based on data triangulation that consists of semi-structured interviews with actors involved in these programs, policy documents and newspaper articles. Findings – The research illustrates the importance of stimuli such as strategically framing climate adaptation within wider urban agendas, political leadership and institutional entrepreneurs. Moreover, the research reveals that it is often a combination of stimuli that triggers a governance approach and that there is a possible link between specific stimuli and governance approaches, proposing that some stimuli will trigger a dedicated approach to climate adaptation, while others initiate a mainstreaming approach. Originality/value – An in-depth understanding of stimuli of climate adaptation is currently lacking in literature, as most of the studies have focused on barriers to climate adaptation. Moreover, still little is known about what explains why certain governance approaches to climate adaptation emerge.


2018 ◽  
Vol 25 (2) ◽  
pp. 81-91
Author(s):  
Kerstin Kuyken ◽  
Mehran Ebrahimi ◽  
Anne-Laure Saives

Purpose This paper aims to develop a better understanding of intergenerational knowledge transfer (IKT) practices by adopting a context-related and comparative perspective. Design/methodology/approach A qualitative case study design involving 83 interviews and non-participative observation in German and Quebec organizations has been chosen. Findings Two distinctive archetypes of IKT emerge from both national contexts: “we-individualizing” (Germany) and “I-connecting” (Quebec), leading to an eightfold taxonomy of IKT practices. Research limitations/implications This research is limited to young and senior workers and to high-tech sectors. Originality/value Comparative and inductive study of IKT, adaptation of IKT practices to national contexts, retaining younger workers. This inductive and comparative study allows a better adaptation of IKT practices to national contexts and therefore a better retention of younger workers.


2017 ◽  
Vol 35 (4) ◽  
pp. 348-363 ◽  
Author(s):  
Rand H.M. Agha ◽  
John M. Kamara

Purpose The purpose of this paper is to investigate the adaptations that have been made to traditional courtyard houses (TCHs) in Baghdad, Iraq. The aim is to develop an understanding of various factors in the adaptation of these buildings to suit contemporary lifestyles, which will contribute to the wider field of building adaptability. Design/methodology/approach Empirical evidence was collected through case studies of 12 TCHs in the Al-Kadhimiya area of Baghdad, which involved a physical survey of buildings and semi-structured interviews with 24 occupants. Findings Case study analysis show that building adaptability involves both a change to physical spaces and also to lifestyles; with the latter being more likely when there are limitations in how much change can be made to the physical structure. Research limitations/implications The focus of this research is mainly on users’ adaptation of spaces and therefore does not consider the full range of stakeholders involved in the adaptation process. The findings also only apply to the cases considered and may not be applicable to other house types or locations. Originality/value Studies on building adaptability mostly focus on the ease of change to the building fabric, although the role of users is acknowledged. This study provides insights into the complexity and variety of changes that users can make, which are influenced by lifestyles and driven by the need for comfort. These insights are represented in an adaptation model, which can serve as a basis for further research.


2014 ◽  
Vol 27 (3) ◽  
pp. 426-464 ◽  
Author(s):  
Fábio Frezatti ◽  
David B. Carter ◽  
Marcelo F.G. Barroso

Purpose – An effective management accounting information system (MAIS), as well as the accounting discourse related to it, can support, facilitate, enable, and constrain diverse business discourses. This paper aims to examine the discursive and organisational effects of an organisation accounting upon absent accounting artefacts, i.e. accounting without accounting. Situated within the discursive literature, this paper examines the construction of competing articulations of the organisation by focusing on what accounting does or does not do within an organisation. In particular, the paper acknowledges the fundamental importance of the accounting discourse in supporting, facilitating, enabling, and constraining competing organisational discourses, as it illustrates how the absence of accounting centralises power within the organisation. Design/methodology/approach – From a rhetorical, discursive perspective, the authors develop an in-depth qualitative case study in a manufacturing organisation where MAIS has been abandoned for approximately two years. Interpretive research approaches, from a post-structural perspective, provided the base for the structure of the research. The authors studied how other organisational discourses (such as entrepreneurship and growth), which are traditionally constructed with reference to accounting and other artefacts, continued to be produced and sustained. The non-use and non-availability of management accounting information created a vacuum that needed to be filled. The lack of discursive counterpoints and counter-evidence provided by MAIS created a vacuum of information, allowing powerful, proxy discourses to prevail in the organisation, increasing risks to business management. Findings – The absence of MAIS to support an accounting discourse requires that contingent discourses “fill in the discursive gap”. Despite appearances, they are no substitute for the accounting discourse. Thus, over time, the entrepreneurial, growth and partners' discourses lose credibility, without the corresponding use of management accounting information and its associated discourse. Originality/value – There are at least two main contributions from the case study and the findings presented in this paper: first, they provide a new perspective for studying MAIS, as a specific organisational discourse among other discourses that shape people relationship within the organisation as an examination of accounting without accounting. Second, this discussion reinforces the relevance of accounting discourse for other organisational discourses, supporting, facilitating, enabling, and constraining them, by demonstrating the effects of its absence.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ana Marina Lima ◽  
Beatriz Casais

PurposeThis paper identifies consumer reactions towards female empowerment in advertising in order to explore the supporting arguments for criticisms of lack of authenticity and the figuring of sexist stereotypes.Design/methodology/approachThe authors conducted a multi-case study research with content analysis of 905 coded online comments in a video hosting website towards four femvertising campaigns.FindingsResults indicate that femvertising plays an important role in the emotional connection between women and brands, but consumers may react negatively to femvertising when brands do not show knowledge about the real feminist values, maintaining sexist stereotypes. Consumers also blame companies of hypocrite and exploitation to sell products if there is not authenticity and brand-cause fit.Originality/valueFemvertising appears as a consequence of cultural changes and corporate social responsibility in order to engage women consumers. This paper contributes with explanations to sustain the dichotomic reactions towards femvertising, showing evidence of why some people react favourably and other people react negatively.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Serkan Yiğit ◽  
Nilüfer Şahin Perçin

Purpose The purpose of this study is to examine and understand the experiences of tourists in the Turkish coffee houses in Istanbul, Turkey. Design/methodology/approach In this study, a qualitative case study method was used to analyze tourists’ comments with user-generated content technique by analyzing tourists’ comments. The data used in the study was collected through TripAdvisor, which is considered one of the most famous websites with tourist reviews and comments, between 20 May and 10 June 2020 from tourists’ reviews (n:219). Findings The findings show that Turkish coffee house experiences are heterogeneous based on the dimensions of coffee characteristics, place, satisfaction, recommendation and revisit intention, value/price and value-added experience. Moreover, value-added experience includes some sub-themes such as a memorable experience, authentic experience and culture learning experience. Originality/value There are some studies on Turkish coffee and Turkish coffee culture in the literature, but there have been no empirical studies investigating the Turkish coffee house experiences of tourists. For this reason, this study aims to examine and understand the experiences of tourists in Turkish coffee houses. Therefore, it is believed that this study will fill the current gap in the literature on tourists’ experiences of Turkish coffee houses.


2018 ◽  
Vol 9 (2) ◽  
pp. 197-212 ◽  
Author(s):  
Isabelle Skakni

Purpose This study aims to examine how PhD students with diverse profiles, intentions and expectations manage to navigate their doctoral paths within the same academic context under similar institutional conditions. Drawing on Giddens’ theory of structuration, this study explores how their primary reasons, motives and motivations for engaging in doctoral studies influence what they perceive as facilitating or constraining to progress, their strategies to face the challenges they encounter and their expectations regarding supervision. Design/methodology/approach Using a qualitative design, the analysis was conducted on a data subset from an instrumental case study (Stake, 2013) about PhD students’ persistence and progression. The focus is placed on semi-structured interviews carried out with 36 PhD students from six faculties in humanities and social sciences fields at a large Canadian university. Findings The analysis reveals three distinct scenarios regarding how these PhD students navigate their doctoral paths: the quest for the self; the intellectual quest; and the professional quest. Depending on their quest type, the nature and intensity of PhD students’ concerns and challenges, as well as their strategies and the support they expected, differed. Originality/value This study contributes to the discussion about PhD students’ challenges and persistence by offering a unique portrait of how diverse students’ profiles, intentions and expectations can concretely shape a doctoral experience.


2018 ◽  
Vol 38 (3) ◽  
pp. 810-827 ◽  
Author(s):  
Sambit Lenka ◽  
Vinit Parida ◽  
David Rönnberg Sjödin ◽  
Joakim Wincent

Purpose The dominant-view within servitization literature presupposes a progressive transition from product to service orientation. In reality, however, many manufacturing firms maintain both product and service orientations throughout their servitization journey. Using the theoretical lens of organizational ambivalence, the purpose of this paper is to explore the triggers, manifestation and consequences of these conflicting orientations. Design/methodology/approach A multiple case study method was used to analyze five large manufacturing firms that were engaged in servitization. Semi-structured interviews were conducted with 35 respondents across different functions within these firms. Findings Servitizing firms experience organizational ambivalence during servitization because of co-existing product and service orientations. This paper provides a framework that identifies the triggers of this ambivalence, its multi-level manifestation and its consequences. These provide implications for explaining why firms struggle to implement servitization strategies due to co-existing product and services orientations. Understanding organizational ambivalence, provides opportunity to manage related challenges and can be vital to successful servitization. Originality/value Considering the theoretical concept of ambivalence could advance the understanding of the effects and implications of conflicting orientations during servitization in manufacturing firms.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  

Purpose The study of an energy company in the US was intended to explore how employees’ emotions after downsizing impacted their learning following the downsizing event. Design/methodology/approach The authors elected to study an energy company based in Oklahoma City that had experienced several downsizings over the previous 10 years. More recently, there had been a major restructuring on departments as a result of the downsizing. At the time of the study there were 400 employees. They carried out 30-60 minute semi-structured interviews with nine volunteers, all affected by layoffs. Five were impacted by the loss of a supervisor and all had faced the loss of a co-worker. Findings Three main themes emerged – firstly “resilience”, where they focused on getting back to work, secondly “loyalty”, where most participants spoke about their new-found appreciation for their job and willingness to help colleagues, and finally “moral support” in which they spoke about how the experience strengthened relationships with colleagues, and they came to rely on each other. Originality/value The authors said their study pointed the way forward for organizations that wanted to understand the emotional impact of downsizing, and its effect on learning. They suggested some practical methods to enhance empathy and rebuild relationships.


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