CSRC Publishing: Open Journal Systems (Center for Sustainability Research and Consultancy)
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1354 research outputs found
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Determine the Factors Affecting the Quality of Internal Shariah Audits: A Review Paper on Islamic Banking in Libya
No full textPurpose: The present research will offer a theoretical framework discussing the concept of internal Shariah audit quality and identifying the factors that affect it. The study aims to examine these elements and their relationship with the internal Shariah audit quality in Islamic banking in Libya.
Design/Methodology/ This study will employ qualitative research methods, gathering data through interviews with employees of Libyan Islamic banks using semi-structured questions, grounded theory, and thematic analysis. This study aims to generate in-depth insights into audit quality and develop a theoretical framework to enhance the quality of internal Shariah audits.
Findings: The findings provide a deep understanding of audit quality and contribute to an empirical framework for the quality of internal Shariah audits. The author expects that several factors may influence the quality of an internal Shariah audit, including the auditor's competency, independence, and level of compliance with Shariah standards for Islamic banks and internal audits. Including the Shariah audit report and certain policies relating to Libyan Islamic banks. Despite the crucial significance of internal Shariah audit quality in maintaining a Shariah-compliant environment inside Islamic institutions. Nevertheless, the existing literature is insufficient, and inadequate research has been accomplished in this field.
Implications/Originality/Value: The study will produce novel insights and assist researchers in enhancing their understanding of the elements that affect the quality of Shariah audits in Libyan Islamic banks. Furthermore, the results of this study will significantly enhance the management of Islamic banks and regulators by revealing the elements that affect the quality of internal Shariah audit.  
Professionalism of Project Management Team and Implementation of National Government Constituency Development Funded Projects in Kenya
No full textPurpose: The study examined influence of Professionalism of Project Management Team on the Implementation of National Government-Constituency Development Funded Projects in Kenya.
Design/Methodology/Approach: Descriptive survey research design was adopted. The study targeted 1680 project management committee members out of which a sample size of 323 was drawn using Yamane’s formula. Primary data was obtained by use of structured questionnaires and later analyzed by use of descriptive statistics which entailed mean as well as standard deviation and for inferential statistics the study used Pearson’s correlation and simple linear regression.
Findings: The findings established that professionalism of project management team positively and significantly influenced implementation.
Implications/Originality/Value: This study lays emphasis on the importance of professionalism of project management team members while implementing projects. The conclusion may be of significance for the nation's development, particularly in terms providing the necessary workforce for the efficient governance and achievement of NG-CDF project objectives. The study findings may provide valuable literature for future research on professionalism of project management team and implementation
Financial Resources and Performance of public Universities in Kenya
No full textPurpose: the study examined the financial resources influence on Public Universities performance in Kenya.
Design/Methodology/Approach: Correlational research was design approach. On a population of 160 a total of 114 was calculated using Yamane’s formula. Basically, both descriptive and inferential statistics were computed.
Findings: the thesis affirmed a strong relationship between financial resources and performance. The findings validate resource based view proposition.
Implications/Originality/Value: The study contributes to literature as it highlights the critical role financial resources play in enhancing organizational performance in public universities. The findings can inform policies relating to public universities financial resources. Besides accessibility to funds should be sought by universities at all costs to enable performance
A Systematic Literature Review of the Role of Audit Committees in Local Government in Ghana
No full textPurpose: The study aimed to analyze the role of audit committees in local government through the review of existing literature. Eighty empirical studies, published in several relevant journals from 2000-2023 were analyzed in order to identify the role of audit committees in local governance.
Design/Methodology/Approach: The study used a systematic literature review approach in analyzing the role of audit committee in the local government.
Findings: The analysis has revealed that audit committees play a significant role in enhancing accountability, transparency and financial performance in local government.
Implications/Originality/Value: The review presents that audit committees are instrumental in upholding accountability, promoting transparency, safeguarding public resources, and enhancing financial sustainability. Despite resource constraints and political interference, audit committees can also help improve governance practices at the local government level
Community Learning Centers in Different Economies: A Document Review
No full textPurpose: This research elaborates on the role of community learning centers in diverse economies and challenging situations. It is part of the research to develop a model for out-of-school and dropout children in Pakistan. This research sheds light on the global good practices of community learning centers in their respective situations and challenges. It also provides a broader comparative spectrum of different functions and roles
Methodology: This research reviewed 30 documents from six countries, two low-income, two middle-income, and two high-income countries. An inclusion criterion was developed that comprises official documents and reports published within the last 15 years and retrieved from 1 January 2023 to 31 March 2024. A priori framework was designed for content analysis themes from the World Bank WBI Evaluation guidelines.
Findings: In low-income countries, the literacy rate and out-of-school children were significant challenges. International donor agencies in the community were contributors and stakeholders with the local governments. In middle-income countries, community learning centers target communities' local and specific needs for income generation, skills, and vocational education while prioritizing unique cultural and environmental needs. In high-income countries, community learning is pivotal for attaining community equity by focusing on poverty, low-performing, remote, and rural areas.
Implications: Social learning and lifelong learning practices can help Pakistan with non-formal education policy, organization, and implementation. 
Understanding the Dynamics of Oil Price Shocks and Stock Market Volatility in Pakistan: A Non-Linear Approach during COVID-19
No full textPurpose: This article examines the complex relationship between oil price shocks and stock market volatility in Pakistan during the COVID-19 outbreak.
Design/Methodology/Approach: The study used a Non-Linear Autoregressive Distributed Lag (NARDL) model to meticulously explore how oil price fluctuations, specifically supply and demand shocks, affect Pakistan's stock market. Monthly data sets from 2020 to 2022 were utilized for the analysis.
Research Findings: The study's significant findings reveal that oil price shocks, except for a demand shock specific to the oil industry, have varying long- and short-term effects on stock market volatility, leading to asymmetry. This asymmetrical impact of oil supply and demand shocks on stock market volatility is confirmed, with no asymmetry observed from oil-specific demand shocks in the short term. These findings hold crucial implications for policymakers and investors in understanding and managing the economic dynamics of Pakistan post-COVID-19.
Theoretical Contribution/Originality: This research stands out for its originality in understanding Pakistan's economic dynamics post-COVID-19. It provides unique insights for policymakers and investors to navigate future uncertainties related to oil price changes and market volatility, thereby sparking new avenues of thought and action in the field.
Implications/Originality/Value: The practical implications of this study's findings empower policymakers and investors to make informed decisions to stabilize Pakistan’s economy after the pandemic. Specifically, the research provides guidance on managing the behaviour of stakeholders and banks in response to oil shocks, thereby contributing to the economic resilience of the country
Global Trends and Insights in Actuarial Accounting for Insurance Companies: A Bibliometric Study
No full textPurpose: This research examines the relationship between actuarial accounting and insurance; with particular reference to its emergence, current status, and major achievement. By employing research strategies of bibliometric, this study aims to establish findings in regard to trends, authors, organizations, countries and Intellectual cooperative systems influencing Actuarial Accounting in the Insurance market.
Design/Methodology/Approach: This research employs bibliometric analysis inclusive of the Scopus database to obtain actuarial accounting and insurance articles from the publication years between 1973 to 2023 using peer-reviewed journals only. Strict procedures of separating datasets assure data credibility, whereas co-word analysis and visualization help reveal theme patterns and prominent authors.
Findings: These findings present the shift in activity and key contributors in the field of actuarial accounting, including shifts in research focus and famous global contributions.
Implications/Originality/Value: This research advances scholars’ actuarial accounting knowledge in the insurance sector, which is crucial for academics, insurers, and policymakers to enhance their approaches and effectively face new challenges
Bridging the Gap: Enhancing Financial Sustainability through Fintech Adoption, Financial Literacy, and the Mediating Role of Digital Leadership
No full textPurpose: This study aims to establish the interconnection between Digital Leadership, Financial literacy, financial sustainability, and fintech adoption, with a focus on how these constructs interact in an organizational setting, specifically regarding improving leadership and financial performance.
Design/Methodology: This study applied a quantitative research design whereby a structured questionnaire was used to collect data from respondents in different business sectors. Regression analysis, alongside hypothesis testing using T-statistics and P-values, was used to determine the coefficients of the relationships between the constructs.
Findings: The results indicate a significant positive correlation between the constructs. Financial Literacy increases both Digital Leadership and Financial Sustainability while Fintech Adoption largely raises Digital Leadership and has a moderate effect on Financial Sustainability. The research proves that high levels of Digital Leadership are strongly connected with levels of Financial Sustainability, thus proving the link between these two organizational constructs.
Research Limitations/Implications: A cross-sectional study design did not capture the developmental processes of the constructs. Future research should consider longitudinal studies to observe changes and developments as organizations progress in their digital journeys. Studying these constructs in other industries may provide more information about how useful the models are in different settings.  
Effect of Strategic Financial Controls on Project Implementation in Selected County Government in Western Kenya
No full textPurpose: The study analyzed the effect of strategic financial controls on project implementation in Selected County Government in Western Kenya.
Methodology/Approach: A correlation research design was achieved. There are a total of 72 workers here, including managers, freelancers, and other employees. A pilot study was performed at the Busia County Government to test and verify the efficacy of the research instruments. If the coefficient of the research instruments was greater than 0.7, they were considered suitable for usage. Predetermined questions were used to collect data. The research data was analyzed employing a mix of descriptive and inferential (simple linear regression and correlation) statistics. The data was displayed using tables.
Findings: The research benefited county government administration, informed academics in adjacent subjects, added to the existing literature on strategic controls, and sparked more investigation into strategic planning and performance at the county level in Kenya. Specifically, a positive linear relationship was discovered between financial controls and project implementation (R = 0.897).
Implications: The research urged that since the importance of fiscal management was highlighted in the study, it was suggested that county governments make funds available to improve county performance
Workplace Envy as a Determinant of Organizational Politics and Emotional Manipulation: Role of Workplace Ostracism
No full textObjective: This research aims to analyze relations between workplace envy and organizational politics and emotional manipulation and the moderating role of workplace ostracism in the banking sector.
Methodology: This study aims to explore the ways these elements interact in organizational settings through a sample of 270 employees working in banks. Workplace envy was positively significantly correlated with organizational politics and emotional manipulation, implicating that the greater the level of envy, the greater the engagement in political and manipulative behaviors at work.
Findings: The results, however, were not supportive of the hypothesized moderating effect of workplace ostracism: the presence of ostracism, therefore, did not significantly influence the influence of envy on organizational politics and emotional manipulation. These results pointed out the enormous influence of envy in creating a negative workplace, but on the other hand, ostracism alone did not enhance these effects.
Implications: This work contributes to the discovery and understanding of the emotional mechanisms in organizations and emphasizes the influence of effective leadership and management responses to address and exploit these dynamics constructively. Practical implications of the study involve interventions for developing emotional intelligence and organizational transparency in such a way as to neutralize the negative effects of envy and foster an organizational culture of support and productivity.