PSU Research Review最新文献

{"title":"30 years of research in Islamic accounting: a literature review","authors":"Md. Saiful Alam","doi":"10.1108/prr-05-2021-0024","DOIUrl":"https://doi.org/10.1108/prr-05-2021-0024","url":null,"abstract":"PurposeThis paper aims to examine the Islamic accounting research. In particular, the paper extensively investigates the literature on Islamic accounting to understand the issues, contexts, methods and theoretical paradigms thereof.Design/methodology/approachThe study has adopted a literature review approach. It has examined the key journal publications for 30 years in accounting discipline and systematically identified the Islamic accounting papers during 1990–2020. In total, 95 papers were identified until June 2020, and they were thoroughly reviewed to identify the relevant issues, contexts, methods and theoretical paradigms.FindingsThe study has found that Islamic accounting papers covered issues of both Islamic organizations (e.g. Islamic financial institutions) and of Muslim countries. The key issues include the regulation and regulatory compliance, annual report disclosures, corporate and Islamic governance, accounting profession, gender, accountability matters, management accounting and control, waqf accounting and zakat management. The study has also observed various normative guidelines from the academics on how the teaching of Islam is enacted in accounting, accountability and governance matters to attain the maqasid al-shari'a, i.e. human welfare, social justice and equity.Research limitations/implicationsThe study is not empirical. Hence, the limitations of literature review papers are applicable in this case. Moreover, it is possible that this study could not identify some of the important literature on Islamic accounting (such as the papers published in Arabic by the academicians and professionals of Arab world).Practical implicationsThe study enables both Islamic accounting academics and practitioners to identify the main Islamic accounting issues and realize the importance of Islamic accounting.Social implicationsWhen the author considers Islamic accounting as a social construction and tries to understand the phenomenon through social theories, the author acknowledges the relevance of Islamic accounting in the society in which it operates. It can be noticed from the discussion that Islamic accounting emphasizes on social welfare, balance, equity and providing relevant information to follow the commandments of God.Originality/valueTo the best of the author’s knowledge, this study is the first to provide a synoptic view on the issues, context, methods and theoretical paradigms of Islamic accounting, while covering major accounting journals in 30 years.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"19 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-04-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87780630","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Prognosticating anthropomorphic chatbots' usage intention as an e-banking customer service gateway: cogitations from Zimbabwe","authors":"B. Nyagadza, A. Muposhi, Gideon Mazuruse, T. Makoni, T. Chuchu, E. Maziriri, A. Chare","doi":"10.1108/prr-10-2021-0057","DOIUrl":"https://doi.org/10.1108/prr-10-2021-0057","url":null,"abstract":"PurposeThe purpose of this article is to investigate the factors that explain the reasons why customers may be willing to use chatbots in Zimbabwe as an e-banking customer service gateway, an area that remains under researched.Design/methodology/approachThe research study applied a cross-sectional survey of 430 customers from five selected commercial banks conducted in Harare, the capital city of Zimbabwe. Hypotheses were tested using structural equation modelling.FindingsThe research study showed that a counterintuitive intention to use chatbots is directly affected by chatbots' expected performance, the habit of using them and other factors.Research limitations/implicationsTo better appreciate the current research concept, there is a need to replicate the same study in other contexts to enhance generalisability.Practical implicationsChatbots are a trending new technology and are starting to be increasingly adopted by banks and they have to consider that customers need to get used to them.Originality/valueThis study contributes to bridging the knowledge gap as it investigates the factors that explain why bank customers may be willing to use chatbots in five selected commercial Zimbabwean banks. This is a pioneering study in the context of a developing economy such as Zimbabwe.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"73718260","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effectiveness of the general aptitude test in Saudi Arabia in predicting performance of English as a foreign language","authors":"A. Aldurayheem","doi":"10.1108/prr-01-2021-0002","DOIUrl":"https://doi.org/10.1108/prr-01-2021-0002","url":null,"abstract":"PurposeThis study examines the test's predictive validity of English language performance and compares test constructs to identify the most effective predictors of English language performance.Design/methodology/approachData were collected and analysed from test scores of students enrolled in the foundation year (N = 84) and level 2 (N = 127) in the faculty of English at a Saudi university using correlation and regression tests.FindingsThe findings revealed that the General Aptitude Test (GAT) is effective in predicting English performance for students in level 2 and that the error detection task is the most effective predictor of performance in English reading.Practical implicationsThe study provides support for the validity of the GAT as a university admission requirement for English language courses in the Arabic-speaking world.Originality/valueThis study examines the GAT's power using a fine-grained approach by deriving scores from its breakdown constructs to predict the performance of English skills at the university level.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"18 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"77410521","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Artificial intelligence in urban services in Malaysia: a review","authors":"M. S. Samsurijan, Andrew Ebekozien, Noor Alyani Nor Azazi, Maslina Binti Mohammed Shaed, Radin Firdaus Radin Badaruddin","doi":"10.1108/prr-07-2021-0034","DOIUrl":"https://doi.org/10.1108/prr-07-2021-0034","url":null,"abstract":"PurposeStudies showed that a proactive delivery system employing innovative artificial intelligence (AI) in urban services might perform better. This has become an important national policy for many countries. Thus, this study aims to explore the influence of AI in urban services in Malaysia.Design/methodology/approachOfficial documents such as Structure Plan and Government Transformation Programme Policy Document covering various levels of cities in Malaysia, articles related to urban studies mostly written by researchers regarding urban growth in Malaysia and the Urban Development Bulletin from the Federal Department of Town and Country Planning from 1957 to date were reviewed and analysed.FindingsThe findings show that the influence of AI in urban services has long existed and been carefully planned by local authorities since colonial times. The development of global digital technology influences the upgrading of AI in urban services in Malaysia. Also, the success of AI in these municipal services is influenced by the rate of information technology literacy among the urban population. These developments have led to the definition of a conceptual city.Research limitations/implicationsThis paper's findings and conclusion were based on reviewed literature but did not compromise the strength of this paper. Thus, as part of the implications for future research, mixed-methods research design has been suggested.Practical implicationsAs part of the implications, this article intends to promote AI in urban services in Malaysia and other developing countries with similar urban services challenges.Originality/valueThis paper encourages AI applications in urban services because it enhances service delivery performance. This intends to key stakeholders to promote AI via policies across Malaysia's urban services as part of the study implications.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-03-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87838396","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Interconnections between governance shortcomings and resource curse in a resource-dependent economy","authors":"Fisayo Fagbemi, R. Kotey","doi":"10.1108/prr-09-2021-0052","DOIUrl":"https://doi.org/10.1108/prr-09-2021-0052","url":null,"abstract":"PurposeThe paper assesses the role of natural resource rents in Nigeria's economy through the channel of institutional quality.Design/methodology/approachThe analysis is done with the use of autoregressive-distributed lag (ARDL) bounds testing approach to cointegration, vector error correction model (VECM), Granger causality test and cointegrating regression over the period 1996–2019.FindingsFindings support the notion that overreliance on natural resources could exacerbate the growing number of dysfunctional economic outcomes in the country. The study confirms that a mix of weak governance quality and natural resource rents could have a negligible effect on economic growth and possible retardation impact on the economy in the long run as well as in the short run. The evidence further reveals that there is unidirectional causality running from the interaction term to growth, suggesting that growth trajectory could be jointly determined by natural resource rents and the quality of institutions.Originality/valueThe divergent arguments associated with the mechanisms of resource curse in each of the resource-rich countries offer ample support for the contention that economic outcomes in resource-abundant states may not be a product of resource windfalls per se, but rather the quality of governance or ownership structure. Hence, the ultimate aim of the analysis is to further understanding on the link between resource rents and growth in Nigeria via governance channel.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"218 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"79172915","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The essential necessity to invest in the cultivation of peer recovery specialists as organizational leaders","authors":"Traci Carrano Traci Carrano, D. Burrell","doi":"10.1108/prr-01-2021-0001","DOIUrl":"https://doi.org/10.1108/prr-01-2021-0001","url":null,"abstract":"PurposeThe emergence of COVID-19 has exacerbated and spurred the growth of mental health issues in ways that have challenged mental health workers tremendously. The complex nature of COVID-19 has made the need of mental health professionals extremely important. Hospital ward overcrowding, social distancing requirements, sequestrations, limits to face-to-face consultations have created barriers to mental health access, especially those in need of Certified Peer Recovery Specialists. Certified Peer Recovery Specialists play a critical role in the treatment of mental illness through their support and engagement of those recovering from substance abuse. Many in this role are hired because they have a strong skillset for help-oriented clinical work but are often challenged, especially in times like this to development and demonstrate leadership skills. This paper explores the nature and need to develop leadership skills and leadership challenges for people in this field through interpretative phenomenological analysis (IPA) and a content analysis of the current and seminal literature.Design/methodology/approachThis paper explores the nature and need to develop leadership skills and leadership challenges for people in mental health through IPA and a content analysis of the current and seminal literature.FindingsThe essential necessity to invest in the cultivation of peer recovery specialists and mental health professionals as organizational leaders.Originality/valueHospital ward overcrowding, social distancing requirements, sequestrations, limits to face- to- face consultations have created barriers to mental health access, especially those in need of Certified Peer Recovery Specialists. Certified Peer Recovery Specialists play a critical role in the treatment of mental illness through their support and engagement of those recovering from substance abuse.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"21 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-02-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87091718","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impacts of work-family role conflict on job and life satisfaction: a comparative study among doctors, engineers and university teachers","authors":"Tazrin Jahan Priyanka, Momotaj Akter Mily, Md. Asadujjaman, Mohammad Arani, M. Billal","doi":"10.1108/prr-10-2021-0058","DOIUrl":"https://doi.org/10.1108/prr-10-2021-0058","url":null,"abstract":"PurposeThis study was designed to investigate the impacts of work-family role conflict on job and life satisfaction among three major professionals: doctors, engineers and university teachers. Data were collected through a face to face survey on 60 doctors, 60 engineers and 60 university teachers of different public and private institutes of Bangladesh.Design/methodology/approachConducted data analysis were statistical analysis of questionnaires (mean, SD, max, min), descriptive analysis (%), t-test, analysis of variance test, correlation analysis and regression analysis.FindingsThe results demonstrate that the university teachers had experienced more work-family conflict (WFC) on job satisfaction and family-work conflict (FWC) on job and life satisfaction than doctors and engineers; however, engineers experienced more WFC in the case of life satisfaction. The study also implied that control variables such as gender identification, reported number of children, marital status, education level and adhered religion had significant impact (p < 0.05) on WFC, FWC, job satisfaction and life satisfaction.Originality/valueThis study will provide insight into the effects of spouse, supervisor and number of children on both job and life satisfaction.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"40 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"88213622","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Impact of social media on learning English language during the COVID-19 pandemic","authors":"Muneera Muftah","doi":"10.1108/prr-10-2021-0060","DOIUrl":"https://doi.org/10.1108/prr-10-2021-0060","url":null,"abstract":"PurposeThis research shows how social media has affected learning at present during the COVID-19 pandemic and how it has become the largest and most convenient area of communication. In the current scenario, it seems that social networking sites not only had a profound impact on our social structure and intra-social interaction, but also affected education in general and learning English language in particular. It has been proven that these various social media platforms have created a realm of digital environment in today's new-age learning. Social media platforms are social networking sites through which people interact and communicate with each other easily and conveniently. Undoubtedly and unquestionably, social networking has been proven to be a global phenomenon that has caused a vast paradigm shift in the world of Learning and education during the current pandemic. Therefore, the present study aims to reach the extent of the impact of the various social media platforms on learning English language during the COVID-19 pandemic from the students' point of view.Design/methodology/approachThe study was conducted at the undergraduate level for English language learners. The sample comprised 166 undergraduate students at Najran University. A survey questionnaire was administered to find out the impact of various social media platforms and social networking sites on learning English language in the academic year of 2020 due to the COVID-19 pandemic and to highlight possible suggestions for improving future virtual language learning.FindingsThe findings of the study contributed to the area of online learning of English language during the COVID-19 pandemic. Final results confirmed that the utilization of social media has been significantly perceived to have positively impacted learning English language in terms of writing style, reading skills, listening and lexical variation, communication skills and grammar usage.Practical implicationsThe findings of the study can serve as fundamental indicators to implement prompt pedagogical reformations, for which a number of pedagogical implications can be proposed. Another equally important pedagogical implication is to design and provide professional development and training sessions to both students and educators on the ultimate utilization of social media as instructional technologies in the context of English language teaching and learning.Originality/valueThis research provides insights in developing policies to assist with the integration and utilization of social media platforms as instructional technologies in the context of English language teaching and learning and how institutions can respond to the advent of advancing technology, especially during and after the COVID-19 era. A model to improve online English language learning process is recommended as a guideline for all educators offering online learning.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"65 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87823620","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Recruiting on the Net: insights for employers from prospective employees","authors":"Md Sohel Chowdhury","doi":"10.1108/prr-09-2021-0051","DOIUrl":"https://doi.org/10.1108/prr-09-2021-0051","url":null,"abstract":"PurposeDrawing on the signaling theory and technology acceptance model, the main purpose of this study was to predict prospective employees' intentions to apply for jobs in a firm, with a special focus on the mediating role of attitudes toward corporate websites and the moderating role of perceived value fit.Design/methodology/approachCollecting data from a convenient sample of 318 prospective job candidates, the research hypotheses were tested using structural equation modeling (SEM) with AMOS (version 24) and SPSS Process Macro (version 3.4).FindingsThe test results revealed that prospective employees' attitudes toward corporate websites partially mediate the association of corporate reputations, perceived ease of use and perceived usefulness with their intentions to apply for jobs in an organization. Noticeably, perceived value fit moderated the perceived usefulness–application intentions link in such a way that the impact of perceived usefulness on intentions to apply appears higher for individuals with a low level (than a high level) of perceived value fit.Research limitations/implicationsConsistent with the research findings, a notable theoretical contribution and practical implications for HR professionals have been discussed. This paper ends with outlining some limitations and future research directions.Originality/valueDespite having the salient buffering effects of perceived value fit on the applicant attraction process, empirical study on this theoretical phenomenon is still sparse in a pre-employment context. This may be the first study that demonstrates under what circumstances prospective employees' job pursuit intentions could be optimized in respect of their perceived value fit within a single framework comprised of two theories.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"120 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72537182","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Can gold hedge against inflation in the UAE? A nonlinear ARDL analysis in the presence of structural breaks","authors":"N. Al-Nassar","doi":"10.1108/prr-08-2021-0038","DOIUrl":"https://doi.org/10.1108/prr-08-2021-0038","url":null,"abstract":"PurposeThe purpose of this study is to explore the role of gold as a hedge against inflation in the case of the United Arab Emirates.Design/methodology/approachThe study utilizes monthly data on the local sharia-compliant spot gold contract traded on the Dubai Gold and Commodity Exchange (DGCX) and the corresponding consumer price index series over the period December 2015 to January 2021. The econometric approach employed by the study involves a unit root testing procedure that allows the timing of significant breaks to be estimated. A cointegration analysis is then conducted using a nonlinear autoregressive distributed lag (NARDL) model, taking into consideration the presence of structural breaks in addition to short- and long-run asymmetries.FindingsThe results reveal that consumer and gold prices are cointegrated, which implies that investing in gold can hedge against inflation in the long run. No sufficient evidence, nonetheless, is found in support of the ability of gold to serve as a hedge against inflation in the short run.Originality/valueThe findings have several important policy implications for policymakers and investors that are further discussed in the study.","PeriodicalId":32387,"journal":{"name":"PSU Research Review","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-12-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"89659893","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}