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Article
Publication date: 13 February 2024

Mamun Billah, Zahir Uddin Ahmed and Mohobbot Ali

This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it…

Abstract

Purpose

This study aims to examine staff responses to management control systems (MCS) changes in an Australian university. Through the analysis of the category of staff responses, it aims to understand the perception gaps among the staff at different levels of the university.

Design/methodology/approach

Using a case study approach on an Australian university, data was collected from interviews with staff across three hierarchical levels to explore their behavioural responses.

Findings

This study finds that staff at all levels largely complied with MCS changes due to institutional enforcement. Top management emphasised aligning with government policies and funding, often using manipulation and compartmentalisation tactics in implementing the new MCS. Mid-level managers generally favour research strategies but feel excluded from decision-making and have limited influence over funding. They adopted a balancing tactic within a compromise strategy. Meanwhile, operating-level academics had mixed experiences, feeling largely powerless in influencing MCS while also showing instances of self-motivated compliance. Overall, the study reveals varying responses across different hierarchical levels, highlighting the complexities of MCS changes in staff behaviour and attitudes.

Research limitations/implications

The insights from this study can guide university administrators and policymakers in understanding the intricate variations in staff reactions to institutional changes. By recognising the factors that drive compliance and defiance, institutions can better navigate and implement changes in MCS.

Originality/value

This research offers a unique perspective on the behavioural side of MCS changes in higher education. By focusing on varied hierarchical levels within a university, the study provides a granular understanding of individual responses, enriching the existing literature on MCS transitions in academia.

Details

Accounting Research Journal, vol. 37 no. 2
Type: Research Article
ISSN: 1030-9616

Keywords

Book part
Publication date: 26 November 2019

Partha Gangopadhyay, Mamun Billah and Siddharth Jain

Economic and financial integration (hereafter, economic integration) among economies has been a fertile area of research. Yet, what we argue is that economic integration needs new…

Abstract

Economic and financial integration (hereafter, economic integration) among economies has been a fertile area of research. Yet, what we argue is that economic integration needs new thoughts to adequately model the recent challenges to the global economy by developing a new index/measure of economic integration. The new index will not only shed invaluable insights into the drivers of economic integration between Australia and the Middle East but will also help craft economic, trade, and commercial policies to achieve the desired type of integration with Australia's trading partners. Our analysis is undertaken on a cross section of 140 countries for the year 2011, to understand the causes and indicators of integration. Our model combines changes in real GDP, per capita GDP, percentage of educational expense, and gender inequality as causal factors to explain integration as a latent variable. We use three indicators of integration: (1) a standard measure of economic integration, (2) exports and imports as a percentage of GDP, (3) flows of foreign direct investment. We then explore the linkages between these indicators, or manifestations of integration, and a number of its possible causes. In terms of the new index we rank 140 nations and note that Australia is ranked among the top 20 nations in terms of integration with the global economy. Except Israel and Oman, Australia's trade partners in the Middle East have little integration with the global economy. In a similar vein, we also find that Australia's northern neighbors – especially Indonesia, Malaysia, Thailand, Cambodia, Myanmar, Sri Lanka, India – are yet to get well-integrated with the global economy. As a result, we argue, Australia can lead these countries from Southeast Asia and the Middle East to form closer ties with the global economy via Australia and, by doing so, Australia can create unprecedented economic and social benefit.

Content available
Book part
Publication date: 26 November 2019

Abstract

Details

The Gains and Pains of Financial Integration and Trade Liberalization
Type: Book
ISBN: 978-1-83867-004-7

Article
Publication date: 8 May 2024

Rakotoarisoa Maminirina Fenitra, Tengku Ezni Balqiah, Rifelly Dewi Astuti, Hendro Prabowo and Sri Rahayu Hijrah Hati

This paper aims to examine existing literature on halal food consumption from the perspective of consumer behaviour research. It identifies progress, current state and gaps and…

Abstract

Purpose

This paper aims to examine existing literature on halal food consumption from the perspective of consumer behaviour research. It identifies progress, current state and gaps and provides direction for future research to advance the field.

Design/methodology/approach

This paper reviewed papers from 2007 to 2023 using Scopus and WOS databases. The review used the Theories–Context–Characteristics–Methods (TCCM) framework and followed the scientific procedures and rationales for systematic literature reviews (SPAR-4-SLR) protocol.

Findings

The review summarises the methods, theory and approaches used in the topic and presents key findings and a proposed framework. It can guide future researchers in developing their models, making it a valuable starting point for future research. Despite the existence of SRL in halal food to the best of the authors’ knowledge, this work is the first review that proposes a model for halal food in consumer behaviour.

Originality/value

This review provides a twofold contribution. First, this review's theoretical contribution is advancing consumer behaviour literature on halal food. Second, this work's practical contribution is to enrich practitioners' understanding of the antecedents of consumer behaviour regarding halal food. This is the first review proposing a consumer behaviour model for Halal food. It makes a theoretical contribution to understanding consumer behaviour on Halal food and provides practical insights for practitioners.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Book part
Publication date: 3 July 2018

Mobarak Hossain

School inspection or supervision is one of the core institutional mechanisms for ensuring the quality of education. While analyzing the practices of this quality assurance tool at…

Abstract

School inspection or supervision is one of the core institutional mechanisms for ensuring the quality of education. While analyzing the practices of this quality assurance tool at the basic education level in six developing and emerging economies, this paper found that there has been a major shift in exercising supervision system pushed by the policy dynamics of both international actors and state institutions. The school supervision system has been shaped by decentralization, school-based management, monitoring, data gathering, and output-focused governance. These are also known as the elements of New Public Management (NPM). The growing practice of NPM in all these countries has made the external supervision a less prioritized issue, which is evident in its stagnated and sometimes deteriorated state. On the other hand, the pro-NPM management system advocating for greater autonomy, decentralization and results has not evidently yielded any major positive outcomes, especially in lower-income countries. Thus, the absence of an effective supervision system, both support and control, has created a vacuum in the educational quality assurance instruments. By oversimplifying local contexts in situating NPM, this foreign-emerged management system also has shown reluctance toward fundamental crises of weak institutions in lower-income countries, including resource constraints, skills shortage, and service recipients’ lack of trust, among others. In short, developmental level and institutional capacity matter for the successful implementation of NPM.

Details

Cross-nationally Comparative, Evidence-based Educational Policymaking and Reform
Type: Book
ISBN: 978-1-78743-767-8

Keywords

Article
Publication date: 6 September 2021

Souad Marzougui, Fateh Mebarek-Oudina, Mourad Magherbi and Ali Mchirgui

The purpose of this paper is to investigate the effects of Ha and the Nanoparticles (NP) volume fraction over the irreversibility and heat transport in Darcy–Forchheimer nanofluid…

Abstract

Purpose

The purpose of this paper is to investigate the effects of Ha and the Nanoparticles (NP) volume fraction over the irreversibility and heat transport in Darcy–Forchheimer nanofluid saturated lid-driven porous medium.

Design/methodology/approach

The present paper highlights entropy generation because of mixed convection for a lid-driven porous enclosure filled through a nanoliquid and submitted to a uniform magnetic field. The analysis is achieved using Darcy–Brinkman–Forchheimer technique. The set of partial differential equations governing the considered system was numerically solved using the finite element method.

Findings

The main observations are as follows. The results indicate that the movement of horizontal wall is an important factor for the entropy generation inside the porous cavity filled through Cu–water nanoliquid. The variation of the thermal entropy generation is linear through NPs volume fraction. The total entropy generation reduces when the Darcy, Hartmann and the nanoparticle volume fraction increase. The porous media and magnetic field effects reduce the total entropy generation.

Practical implications

Interest in studying thermal interactions by convective flow within a saturating porous medium has many fundamental considerations and has received extensive consideration in the literature because of its usefulness in a large variety of engineering applications, such as the energy storage and solar collectors, crystal growth, food processing, nuclear reactors and cooling of electronic devices, etc.

Originality/value

By examining the literature, the authors found that little attention has been paid to entropy generation encountered during convection of nanofluids. Hence, this work aims to numerically study entropy generation and heat transport in a lid-driven porous enclosure filled with a nanoliquid.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 32 no. 6
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 4 January 2016

Fariborz Karimi Talkhoncheh, Hongtao Xu, Zhiyun Wang, Mo Yang and Yuwen Zhang

– Unsteady simulation of forced convection of two heated horizontal cylinders confined in a 2D squared enclosure. The paper aims to discuss this issue.

Abstract

Purpose

Unsteady simulation of forced convection of two heated horizontal cylinders confined in a 2D squared enclosure. The paper aims to discuss this issue.

Design/methodology/approach

The finite-volume method is used to solve the transient heat transfer problem by employing quadrilateral mesh type. To solve the governing equations (conservations of mass, momentum and energy) on unstructured control volumes, a second-order quadratic upwind interpolation of convective kinematics scheme for the convection terms and the semi-implicit method for pressure-linked equations pressure correction algorithm were used.

Findings

The results indicate that the variation of the area-averaged Nusselt number strongly depends on the Reynolds number. On the contrary, the effect of cylinders’ space on heat transfer was found to be nearly negligible for Re < 460. It is also observed that steady state flow and heat transfer shift to periodical oscillation, and ultimately chaotic oscillation in non-dimensional cylinders distance of 0.1; however the sequence of appearing this route is completely different for higher cylinder spaces.

Research limitations/implications

Reynolds numbers between 380 and 550 and dimensionless horizontal distances of cylinders 0.1, 0.2 and 0.3.

Originality/value

Comprehensive knowledge of the effect of tube arrays flow regime on each other and in turn, heat transfer among them. Better understanding of convective heat transfer around an array of horizontal cylinders compared with from those around a single cylinder because of the mutual interaction of the buoyant plumes generated by the cylinders. Time-dependent phenomena of the problem including periodical oscillation or chaotic features.

Details

International Journal of Numerical Methods for Heat & Fluid Flow, vol. 26 no. 1
Type: Research Article
ISSN: 0961-5539

Keywords

Article
Publication date: 6 May 2024

Burak Pirgaip and Ozgur Arslan-Ayaydin

This study aims to fill a gap in the literature by providing evidence for a “greenium” in the primary Sukuk market. The term “greenium” is defined in the study as the lower cost…

Abstract

Purpose

This study aims to fill a gap in the literature by providing evidence for a “greenium” in the primary Sukuk market. The term “greenium” is defined in the study as the lower cost of capital or reduced yields that green Sukuk may offer compared to non-green Sukuk, reflecting investor willingness to accept lower returns for green investments. Therefore, the main aim of this study is to investigate the potential role of “greenium” as an incentive for issuers to fund eco-friendly projects, contributing to a sustainable environment.

Design/methodology/approach

This study uses propensity score matching techniques to provide an accurate comparison of pricing differences between green and non-green Sukuk issued in global primary markets during the period 2017–2022.

Findings

The results reveal that green Sukuk signify a “greenium” effect. This suggests that investors find green Sukuk attractive, willing to accept lower returns. Given the positive investor response to green initiatives in the market, issuers can capitalize on the growing demand for green Sukuk, leading to low-cost funding.

Originality/value

This study makes an important contribution to the literature at the interface of Islamic finance and environmental sustainability. In particular, it stands out by focusing on the pricing dynamics in the green Sukuk market and highlights the potential benefits of issuing green Sukuk to help achieve sustainability goals while providing access to lower cost of capital for the transition to a low-carbon economy.

Details

International Journal of Islamic and Middle Eastern Finance and Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1753-8394

Keywords

Article
Publication date: 21 December 2023

Abul Kalam, Chai Lee Goi and Ying Ying Tiong

The purpose of this study is to explore the comparative effects of mainstream celebrities and social media influencers on consumer advocacy and relationship intentions. The study…

Abstract

Purpose

The purpose of this study is to explore the comparative effects of mainstream celebrities and social media influencers on consumer advocacy and relationship intentions. The study also examines the direct and serial mediation effects on those relationships.

Design/methodology/approach

The survey questionnaire was used to collect data from 718 respondents throughout Malaysia, with convenience and snowball sampling techniques employed. The data were analyzed based on the structural equation modeling (SEM) approach through the AMOS version 24. The PROCESS MACRO v-4.20 was applied to evaluate mediating effects in the model.

Findings

The results reveal that celebrity endorsers' involvement in social media significantly influences the uses of social media, which also impacts the attitudes and, subsequently, consumer relationship and advocacy intentions. The study found that mainstream celebrities and social media influencers effectively promote brands, and it discovered insignificant differences in their effects on the analyzed relationships.

Research limitations/implications

This study has been conducted on consumers in Malaysia; it may have different effects on consumers in other countries.

Practical implications

Brand managers and policymakers may benefit from following the study's guidelines for making consumer relationship and advocacy intentions by celebrity endorsers and uses of social media.

Social implications

The brand community can benefit from tightening their social bondage by sharing and managing crucial information from celebrities and using social media.

Originality/value

The study explores the effects of mainstream celebrities on consumer relationship and advocacy intentions using social media networks and managing consumer attitudes.

Open Access
Article
Publication date: 3 February 2023

Mahmoud Amer

The purpose of this paper is to study the correlational and effect relationship between Halal standards and the performance of Halal-certified Palestinian Food Companies.

2712

Abstract

Purpose

The purpose of this paper is to study the correlational and effect relationship between Halal standards and the performance of Halal-certified Palestinian Food Companies.

Design/methodology/approach

Quantitative method was used, using a questionnaire survey of 40 Halal-certified Palestinian organizations out of a total of 47 certified organizations, the analysis was done using the partial least squares structural equation modeling (PLS-SEM) and the literature review was conducted using a well-known systematic literature review methodology.

Findings

Halal implementation and certification had a positive impact on performance (operational, financial and marketing). The depth/intensity of implementation fully mediates operational performance and partially mediates marketing and financial performance.

Research limitations/implications

As the sample size is small, it is recommended to conduct the study using a larger sample size, once the number of Palestinian Halal-certified organizations increases. A longitudinal or panel study is recommended to capture data that are more accurate and avoid objectivity and bias issues using a cross-sectional research design method. Finally, the study recommends to conduct additional research in the field of Halal awareness for customers to gage their intention and welling to buy Halal products within the Middle East region.

Originality/value

The importance of this study exists in the lack of previous Halal-related studies in the Palestinian context and the previously described gap in the literature. Nevertheless, the quality management drivers and impact are limited in the Palestinian context compared with other contexts; the results of the previously published studies revealed mixed results such as the drivers of quality management are based on the type of business. Finally, this research gives small insights and directions toward conducting additional studies concerning customer awareness about Halal products.

Details

Arab Gulf Journal of Scientific Research, vol. 42 no. 1
Type: Research Article
ISSN: 1985-9899

Keywords

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