Category: Business, Management and Accounting
Organizations still rely on designs built for stable conditions
What the study found Organizations continue to rely on structures designed for stable conditions, even though the environments they operate in have become more dynamic and context-sensitive. The paper argues that a long-standing assumption—reducing variation leads to alignment and efficiency—has limits when systems are no longer stable while being observed and managed. Why the authors…
Marketing should be understood as a broader phenomenon
What the study found The article argues that marketing should be understood at a higher level as an overarching phenomenon, not only as a collection of activities. It says this shift would move the field from an activity-based framework toward marketing’s inner meaning and purpose. Why the authors say this matters The authors suggest that…
Bank profitability is linked to some Shariah governance functions
What the study found The study found that Shariah governance functions in Malaysian Islamic banks are affected by financial performance, especially profitability. In particular, Shariah committee attributes and disclosure and transparency were linked to profitability. Why the authors say this matters The authors suggest that higher trust in Shariah committee members may encourage Islamic banks…
HRM practices were linked to lower turnover intention
What the study found Human resource management practices were reported to have a positive and significant impact on employee retention in the studied tertiary institutions. The abstract also says perceived organizational support, meaning employees' sense that the organization values and supports them, played a mediating role in the relationship with turnover intention. Why the authors…
IPO-linked debt-to-equity falls for Indonesian non-financial firms
What the study found Non-financial companies on the Indonesia Stock Exchange generally showed a lower net debt-to-equity ratio (Net DER, a measure of debt relative to equity) after an initial public offering (IPO). The study found a significant decrease in average Net DER, while the median stayed around 0.3. Why the authors say this matters…
Rental yield may serve as a benchmark for home financing pricing
What the study found The study found that rental yield may be used as a reference benchmark pricing for musyarakah mutanaqisah home financing, instead of relying on market interest rates. Why the authors say this matters The authors say Islamic financial products need a benchmark pricing that is free from interest-based borrowing and riba, and…
WAQF fund may support hypermarket development in Malaysia
What the study found The paper explores the potential of using a waqf fund, an Islamic charitable endowment, in hypermarkets as a high-impact business. The authors present this as a new dimension for the waqf fund and suggest involvement from the Islamic religious council and other parties in Malaysia. What the authors say this matters…
Marketing is framed as a being-doing phenomenon in social practice
What the study found The commentary argues that marketing should be understood as an integrated being-doing phenomenon constituted through social practices, rather than as an abstract essence separated from action. The authors propose that marketing emerges through recurrent processes of value formation, resource integration, and promise orchestration in institutional contexts. Why the authors say this…
Green entrepreneurship linked to stronger SDG performance in SMEs
Study of 726 SMEs shows green entrepreneurship drives sustainable development goals performance, mediated by strategic planning and amplified by government policy support.
Blockchain linked to greater accounting transparency in Indonesia
Systematic review of blockchain implementation for financial reporting transparency and fraud mitigation in Indonesia, examining Triple-Entry Accounting, smart contracts, and regulatory frameworks.
