bluuebunny/crossref_metadata_2025_split huggingface dataset:
Murabaha syndrome of Islamic banks: a paradox or product of the system?
Authors: Miah Mohammad Dulal , Suzuki Yasushi 
Published: January 2020

Purpose
This paper aims to explain the “murabaha syndrome” of Islamic banks. It further attempts to offer alternatives for the expansion of profit and loss sharing (PLS)-based financing.

Design/methodology/approach
Audited financial statements of 18 Islamic banks in the GCC countries are analyzed to assess the financing structures of banks. Moreover, additional data about financing pattern of Islamic banks in other Muslim majority countries are collected from the Islamic finance literature. A comparative analysis is offered to examine the financing structures of Islamic banks.

Findings
The paper confirms murabaha (mark-up financing) concentration of Islamic banks. About 90 per cent of the total financing are concentrated on murabaha, which is the result of existing institutional underpinnings. Islamic banks would logically be involved with PLS-based financing only limitedly unless the current governing institutions are changed. Entrepreneurs’ financing needs based on PLS contracts should be catered by venture capital, whereas micro-finance enterprises can meet the demand for funds of marginal clients.

Practical implications
PLS investment in the portfolio of Islamic banks would result in higher risk and uncertainty. Ambiguity, or its equivalent uncertainty, is prohibited in Islam. This is a dilemma which the existing literature does not sufficiently explain.

Originality/value
Ideally, Islamic banks should practice PLS-based financing; otherwise, their raison d’être would be difficult to justify. Islamic finance literature does not shed sufficient analytical lights in explaining Islamic banks’ preference of mark-up financing to PLS-based financing. Moreover, strategies to ameliorate this condition have largely remained unexplored.
The intention to adopt Islamic financing in emerging economies: evidence from Uganda
Authors: Bananuka Juma , Mukyala Veronica , Tumwebaze Zainabu , Ssekakubo Johnson , Kasera Musa , Najjuma Mariam Ssemakula 
Published: January 2020

Purpose
The purpose of this paper is to establish whether there is a relationship between religiosity, religious preferences, firm age and intention to adopt Islamic financing in an emerging economy like Uganda which is a secular state and adopting Islamic financing for the first time.

Design/methodology/approach
This study uses a cross-sectional and mixed-methods design. The authors administered closed-ended questionnaires and these were supplemented by semi-structured interviews.

Findings
Results indicate that religiosity is significantly associated with intention to adopt Islamic financing. Further, religious experience as a dimension of religiosity is significantly associated with intention to adopt Islamic financing unlike ideology. Religious preferences and firm age are also significantly associated with intention to adopt Islamic financing. A one-way analysis of variance (ANOVA) reveals that there are significant differences in between religions whereby Muslims are more ready for Islamic financing than the Christians are.

Research limitations/implications
This study’s main limitation is that it uses evidence from Uganda’s micro businesses which account for 70 per cent of Uganda’s total businesses. It is unclear on whether this study results can be generalized to the remaining 30 per cent of the businesses and if results of this study can be generalized to other national settings.

Originality/value
Islamic financing being an emerging phenomenon on the African continent especially in the Sub-Saharan Africa where most countries are secular states, there are few empirical studies exploring religiosity, religious preferences, firm age and intention to adopt Islamic financing in an emerging economy perspective. To the best of the authors’ knowledge, this is the first paper that provides some insights into religiosity, religious preference, firm age and intention to adopt Islamic financing from a Ugandan perspective using a mixed methods research design.
Salam for import operations: mitigating commodity macro risk
Authors: Anwer Zaheer 
Published: January 2020

Purpose
This paper aims to present the idea of using classic Islamic finance instrument Salam to conduct import transactions. It documents the complete framework of the proposed model. At present, this mode is not used by Islamic Financial Services Industry although it is capable of becoming a viable risk-sharing instrument.

Design/methodology/approach
First, the features of existing import financing products are explored and compared with various contractual features of Salam. Second, a discussion on why banks are reluctant in practicing Salam is included. Third, the pricing techniques, accounting treatment and collateral arrangements related to proposed product are discussed. Finally, the feasibility of this product in present industry environment is assessed.

Findings
The proposed model carries certain features that make it a true risk-sharing product. For example, it suggests changing bank’s role from intermediary to entrepreneur and favours better alignment of risk between the related parties. This work has also proposed using market-based returns, instead of the existing interest-based benchmarks, for pricing the contract. To practice this product, a dedicated effort of all the stakeholders is required. The product features can contribute to the goal of practicing responsible financing, engrained in true economic reality.

Research limitations/implications
The present work is a technical paper, and the product features may be improved in the light of feedback from the industry and academia.

Practical implications
The proposed model views Islamic bank as a trader instead of a lender, who will assume the effective ownership of imported goods before selling them to the customers. The pricing structure will also be unique, as the margins will be decided upon the basis of market-driven returns of the underlying assets. Indeed, by entering into such contract, Islamic Banks will be exposed to market-related risks. They will be required to design their risk management frameworks accordingly.

Originality/value
It is widely argued that many Islamic finance products are similar to their conventional counterparts in substance. There is a need for the instruments that carry risk sharing attributes. This paper aims to bridge this gap by investigating the potential of classical Islamic finance product Salam for conducting foreign trade transactions.
Risk management with a duration gap approach
Authors: Chattha Jamshaid Anwar , Alhabshi Syed Musa , Meera Ahamed Kameel Mydin 
Published: January 2020

PurposeIn line with the IFSB and BCBS methodology, the purpose of this study is to undertake a comparative analysis of dual banking systems for asset-liability management (ALM) practices with the duration gap, in Islamic Commercial Banks (ICBs) and Conventional Commercial Banks (CCBs). Based on the research objective, two research questions are developed: How do the duration gaps of ICBs compare with those of similar sized CCBs? Are there any country-specific and regional differences among ICBs in terms of managing their duration gaps?Design/methodology/approachThe research methodology comprises two-stages: stage one uses a duration gap model to calculate the duration gaps of ICBs and CCBs; stage two applies parametric tests. In terms of the duration gap model, the study determines the duration gap with a four-step process. The study selected a sample of 100 banks (50 ICBs and 50 CCBs) from 13 countries for the period 2009-2015.FindingsThe paper provides empirical insights into the duration gap and ALM of ICBs and CCBs. The ICBs have more variations in their mean duration gap compared to the CCBs, and they have a tendency for a higher (more) mean duration gap (28.37 years) in comparison to the CCBs (11.79 years). The study found ICBs as having 2.41 times more duration gap compared to the CCBs, and they are exposed to increasing rate of return (ROR) risk due to their larger duration gaps and severe liquidity mismatches. There are significant regional differences in terms of the duration gap and asset-liability management.Research limitations/implicationsFuture studies also consider “Off-Balance Sheet” activities of the ICBs, with multi-term duration measures. A larger sample size of 100 ICBs with 10 years’ data after the GFC would be more beneficial to the industry. In addition, the impact of an increasing benchmark rate (e.g. 100, 200 and 300 bps) on the ICBs as per the IFSB 20 per cent threshold can also be established with the duration gap approach to identify the vulnerabilities of the ICBs.Practical implicationsThe study makes profound contributions to the literature and suggests various policy recommendations for Islamic banks, regulators, and standard setters of the ICBs, for identifying and measuring the significance of the duration gaps; and management of the ROR risk under Pillar 2 of the BCBS and IFSB, for financial soundness and stability purposes.Originality/valueTo the best of the authors’ knowledge, this is a pioneer study in Islamic banking involving a sample of 100 banks (50 ICBs and 50 CCBs) from 13 countries. The results of the study provide original empirical evidence regarding the estimation of duration gap, and variations across jurisdictions in terms of vulnerability of ICBs and CCBs in dual banking systems.
Enhancing socio-economic justice and financial inclusion in Nigeria
Authors: Zauro Nurudeen Abubakar , Zauro Nurudeen Abubakar , Saad Ram Al Jaffri , Sawandi Norfaiezah 
Published: January 2020

Purpose
The purpose of this paper is to discuss the roles of Zakat, Sadaqah and Qardhul Hassan within the context of the existing literature as major Islamic financial instruments for enhancing socio-economic justice amongst Muslims haves and have-nots as these enhance financial inclusion in Nigeria.

Design/methodology/approach
The discussion in this paper is based on secondary sources such as the divine knowledge contained in the Qur’an, Hadiths and the existing literature, such as previously conducted empirical studies and Islamic world view (Tawhidi epistemology).

Findings
This paper implores Islamic societies to use Zakat, Sadaqah and Qardhul Hassan as instruments that encourages wealth redistribution that promotes efficient and effective wealth redistribution between haves and have-nots as part of the vicegerent (khaliphah) role between mortal being (human) and his immortal creator (Allah). This paper concludes by suggesting the use of these Islamic financial instruments as means to enhance socio-economic justice and financial inclusion in the Nigeria’s Muslims’ communities that are negatively affected by the high rate of financial exclusion and poverty as had been previously practiced in the Muslim world throughout the Islamic history.

Research limitations/implications
This paper provides critical suggestions on the ways Zakat, Sadaqah and Qardhul Hassan will contribute significantly towards assisting Nigeria in achieving its vision of reducing the financial exclusion rate that is currently put at 41.6% to 20% by the year 2020 and may foster inclusive growth and sustainable development. However, the limitation is that it is a mare conceptual study, and the future researchers may subject it to the scientific test to offer empirical evidence regarding the roles of Zakat, Sadaqah and Qardhul Hassan towards closing the gap of financial exclusion in Nigeria.

Originality/value
This paper contributes to the existing literature on the doctrine of the Islamic moral economy by recommending the adoption of Islamic financial instruments as tools for enhancing income redistribution and financial inclusion.
Rethinking democratizing potential of digital technology
Authors: Ma Luyue 
Published: January 2020

PurposeThe purpose of this paper is to examine how the shifting conceptualization of the democratizing potential of digital technology can be more comprehensively understood by bringing in science and technology studies (STS) perspectives to communication scholarship. The synthesis and discussion are aiming at providing an interdisciplinary theoretical framework for comprehensively understand the democratizing potential of digital technology, and urging researchers to be conscious of assumptions underpinning epistemological positions they take when examining the issue of democratizing potential of digital technology.Design/methodology/approachThe paper is a constructive literature review that synthesizes and integrates existed literature from communication and STS on the democratizing potential of digital technology. The author attempts to bridge theoretical perspectives from communication and STS by identifying core arguments and debates around key concepts and discussing potential implications of different epistemological positions.FindingsTracing the evolving analytical perspectives of technological determinism, the social construction of technology and actor-network theory, the author argues that researchers should be aware of their underlying epistemological assumptions embedded in relationships among users, technological systems and social factors. Analyzing the contested notion of power in the democratizing potential of digital technology from two contrasting perspectives, the author argues that researchers should recognize both the front end and the back end of digital technology in their analysis. In addition, new challenges of algorithm opacity and accountability in impacting the democratizing potential of digital technology are further discussed.Originality/valueThis study provides an original interdisciplinary theoretical framework by reviewing and bridging scholarship from communication and STS in examining the democratizing potential of digital technology. Adopting this interdisciplinary theoretical framework helps researchers develop a more nuanced and comprehensive understanding of the democratizing potential of digital technology.
Social media use in academia
Authors: Nijjer Shivinder , Raj Sahil 
Published: January 2020

Purpose
The high rate of internet penetration has led to the proliferation of social media (SM) use, even at the workplace, including academia. This research attempts to develop a topology and thereby determine the dominant use motive for faculty’s use of SM.

Design/methodology/approach
In this two-part study, a two-stage research design has been adopted for topology development based on the application of Uses and Gratifications Theory. In the second part, the Technology Acceptance Model is applied to discern the dominant motive for SM use in academia.

Findings
The work is able to develop a seven-item topology, conforming to the basic three use motives, namely, hedonic, utilitarian and social. The work shows faculty attach more value to the instrumental utility of SM, while the hedonic function is also significant.

Practical implications
Discerning dominant motive implies that SM use at the workplace should not be banned, rather effective regulated use will instil the faculty to enhance work outcomes. The conceptualisation of topology for SM use in academia at the workplace can aid in designing an effective organisation policy, and design of an internal SM platform.

Originality/value
The study is unique towards topology development for academic faculty and has many important implications for management and academia, especially towards policy design for SM use at the workplace.
A feminist and decolonial perspective on passing the test in activist ethnography
Authors: Deschner Claire Jin , Dorion Léa 
Published: January 2020

PurposeThe purpose of this paper is to question the idea of “passing a test” within activist ethnography. Activist ethnography is an ethnographic engagement with social movement organizations as anti-authoritarian, anarchist, feminist and/or anti-racist collectives. It is based on the personal situating of the researcher within the field to avoid a replication of colonialist research dynamics. Addressing these concerns, we explore activist ethnography through feminist standpoint epistemologies and decolonial perspectives.Design/methodology/approachThis paper draws on our two activist ethnographies conducted as PhD research in two distinct European cities with two different starting points. While Léa entered the field through her PhD research, Claire partly withdrew and re-entered as academic.FindingsEven when activist researchers share the political positioning of the social movement they want to study, they still experience tests regarding their research methodology. As activists, they are accountable to their movement and experience – as most other activist – a constant threat of exclusion. In addition, activist networks are fractured along political lines, the test is therefore ongoing.Originality/valueOur contribution is threefold. First, the understanding of tests within activist ethnography helps decolonizing ethnography. Being both the knower and the known, activist ethnographers reflect on the colonial and heterosexist history of ethnography which offers potentials to use ethnography in non-exploitative ways. Second, we conceive of activist ethnography as a prefigurative methodology, i.e. as an embedded activist practice, that should therefore answer to the same tests as any other practice of prefigurative movements: it should aim to enact here and now the type of society the movement reaches for. Finally, we argue that activist ethnography relies on and contribute to developing consciousness about the researcher’s political subjectivity.
Different strokes for different folks
Authors: Cafferkey Kenny , Dundon Tony , Winterton Jonathan , Townsend Keith 
Published: January 2020

PurposeExisting research on the relationship between human resources management (HRM) and worker reactions to practices rarely explore differences between occupational classes and their receptiveness to HRM initiatives. The paper aims to discuss these issues.Design/methodology/approachUsing data from a single case organization, the authors examine whether HRM practices apply uniformly across distinct occupational groups, and if there are differing impacts by occupational class on commitment, motivation and satisfaction.FindingsUsing occupational identity, the results indicate that different groups of employees have varied perceptions of, and reactions to, the same HRM practices.Practical implicationsThe paper adds that human resource practice application may have a tipping point, after which distinct employee groups require different HR architectural configurations.Social implicationsHRM policy and practice may be better tailored to the different specific needs of diverse occupational groups of workers.Originality/valueThe paper argues that existing theory and practice advocating universal or high potential HRM as a route to positive employee outcomes are potentially flawed.
Failed promises – performance measurement ambiguities in hybrid universities
Authors: Vakkuri Jarmo , Johanson Jan-Erik 
Published: January 2020

Purpose
This paper aims to analyse performance measurement ambiguities in hybrid universities. In accounting research, performance measurement of universities has been discussed in detail, and there is some research on impacts of hybridity in institutional systems. However, there is a particular need in accounting research for more sophisticated theorizations of the ambiguities associated with measuring performance in hybrid organizations. Moreover, there is a dearth of accounting-related interdisciplinary studies conceptualizing the hybridity of universities with important implications for measuring and reporting performance. This paper fills this research gap by providing more elaborate basis for conceptualizing performance measurement ambiguities through the lenses of hybrid universities.

Design/methodology/approach
The authors critically scrutinize the promise of performance measurement in hybrid universities and explore why it may result in new policy problems. Questions asked are as follows: How can we better understand those institutional mechanisms through which the promise of performance measurement may ultimately result in new forms of ambiguities and unexpected outcomes, and what are the specific characteristics of hybridity that make those mechanisms possible in universities?

Findings
The authors propose a conceptual model for studying universities in hybrid performance settings. The model provides a new inter-disciplinary approach for conceptualizing performance measurement ambiguities in universities when they are influenced by hybridity, hybrid arrangements and hybrid governance.

Originality/value
This paper provides more elaborate basis for understanding hybridity of universities, not only through reforms for combining business, government and collegial professional logics (e.g. corporatization, marketization) or through new hybrid mixes of professions but also as a more comprehensive, inter-disciplinary understanding of institutional structures, logics and practices at modern universities.
Student reflections on doctoral learning: challenges and breakthroughs
Authors: Owens Alison , Brien Donna Lee , Ellison Elizabeth , Batty Craig 
Published: January 2020

PurposeThere has been sustained interest in how to support doctoral students through the often-gruelling journey they undertake from enrolment to graduation. Although doctoral numbers and successful completions have been steadily increasing globally as well as in Australia, the quality of student progression and outcomes has been widely interrogated and criticised in the literature that is reported in this paper. The authors’ interest as experienced research higher degree supervisors and research leaders in the creative arts and humanities prompted a research project that aimed to better understand the challenges and breakthroughs involved in completing a doctorate from the perspective of candidates themselves.Design/methodology/approachThis was implemented through an action learning collaboration with 18 students from three Australian universities facilitated by four research supervisors.FindingsThe main findings presented in this paper include the necessity for maintaining, brokering and supporting a range of relationships; understanding expectations of research study and embracing the need for agility in managing these; and finally, using techniques to improve personal agency and ownership of the transformative journey of research higher degree candidature. The importance of establishing an understanding of the multidimensional human experience of doing a doctorate and providing appropriate support through enhanced forms of research training emerged as a core finding from this research project.Research limitations/implicationsThe relatively small number of research participants in this study and the discipline-specific focus prohibits generalizability of findings; however, the collaborative, action learning method adopted represents an approach that is both productive and transferable to other contexts and disciplines.Practical implicationsFurther research might investigate the relevance of the findings from this research to doctoral students in other disciplines and/or institutions or apply the collaborative action learning approach to doctoral training presented here to a range of contexts and cohorts.Social implicationsImproving doctoral training options to support the multidimensional needs of candidates can better assure the mental and emotional well-being of doctoral students (essential to their continuing intellectual development and sense of agency) through developing sustainable relationships and realistic expectations. This in turn has the potential to address the consistently high attrition rates in doctoral programmes.Originality/valueThis research contributes new insights from doctoral students on the challenges and breakthroughs experienced by them as they pursue original research through formal study and present a novel, collaborative and empowering approach to doctoral training that can be applied in diverse setting.