Purpose-The aim of this research is to examine the perceptions of consumers on Islamic banking and finance in Pakistan. Islamic finance is an emerging phenomenon and its survival depends upon the availability, affordability and awareness. This thesis attempts to fill the gap in the literature by exploring the perceptions of consumers and bankers in an attempt to gain insights so that availability of products and awareness can be increased. Design/methodology/approach-The study uses a regression model by employing perception as a dependent variable and awareness, knowledge and religious motivation as independent variables. The primary data is collected using 150 questionnaires distributed amongst finance students in several universities and employees of Islamic banks in Khyber Pakhtunkhwa (KPK) province of Pakistan. Findings-The findings reveal that overall consumers' perception is positive about Islamic banking and finance in Pakistan. Statistical analysis shows that awareness, knowledge and religiosity level have positive influence on the perception of consumers about Islamic financing products and services in Pakistan. To improve the awareness and understanding, Islamic banks could make better marketing strategies and could increases their presence by mosque visits and conferences. A cooperation between the industry and scholars could help in more innovative products for the consumers. Implications-There has been a limited amount of work carried out on the perceptions of consumers about Islamic banking in Pakistan. The present study represents start of a larger context for examining Islamic banking practices in Pakistan. The findings of the study can be used as a reference in future research projects in the areas of perceptions and awareness. Originality/value-Little research has been conducted to study this problem from the perspectives of consumers and Islamic banking employees. Most research associated with Islamic banks fails to pay attention to these stakeholder groups in one study.

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Purpose This paper aims to examine the effects of coronavirus disease 2019 (COVID-19) on the relationship between UK universities and professional accounting bodies (PABs) in the context of the accreditation system and how well prepared this relationship was to observe and respond to the pandemic. Design/methodology/approach The research draws on 10 semi-structured interviews and correspondence, with six English universities in the context of their relationship with three PABs to build an extended analytical structure to understand the nature and extent of the accreditation system in light of COVID-19. Findings The study shows that COVID-19 has highlighted pedagogical and ideological conflicts within the PAB–university relationship. The analysis shows that, in an attempt to resolve these conflicts, universities demonstrate “unrequited love” for PABs by limiting changes to assessments to meet the PABs’ criteria. Indeed, PABs face very little resistance from universities. This further constrains academics by suppressing innovation and limiting their scope to learn and adopt new skills, habits and teaching styles. Originality/value The paper highlights the weakness of the PAB–university relationship. Moreover, it shows that rather than using the pandemic crisis to question this relationship, PABs may seek to promote their accounting pedagogy and retain greater control of the accounting curriculum. This can entail the transformation of academics into translators of PABs’ accounting pedagogy rather than exercising academic freedom and promoting critical thinking.

PurposeFinancial shenanigans are the omissions or actions undertaken with the purpose of misrepresenting an organisation's financial statements. Many examples now exist of such behaviour emerging in the context of a desire to deceive the users of financial reports. In this context, research has illustrated how investors can find themselves impacted by such behaviour, with incorrect decision-making around investment decisions being a major issue. However, auditors' perspectives, of obvious importance in such scenarios, given these individuals' role in attesting to the veracity of financial disclosures, have not been investigated. The aim of this study is to address this gap by seeking the experiences of auditors in the developing nation of Pakistan, an environment in which the significant impact of financial improprieties is well-documented.Design/methodology/approachInterviews with 50 Pakistani-based auditors were conducted to gather perceptions about the nature and prevalence of financial shenanigans. The questions posed were structured to address issues relating to both the drivers of and methods used to operationalise financial malfeasance.FindingsThe views expressed by the participants suggest that this type of malpractice is common, with a variety of forms employed and a level of audacity and shamelessness is striking. The results indicate the absence of the three institutional pillars conventionally associated with motivating organisational attempts to legitimise behaviour and maintain social contracts. When considered alongside recent findings that the audit profession in Pakistan may not always play an effective monitoring role, we argue that the evidence suggests the existence of motivations for legitimising strategies are not yet fully understood.Research limitations/implicationsThis contention helps address recent calls for investigation of issues around legitimising tendencies where theoretical understanding is incomplete. A full understanding of the embedded practices will provide capital providers with the opportunity to make more informed decisions regarding their investments in Pakistani firms by highlighting the financial shenanigans involved, including the sheer audacity apparently associated with the observed behaviour.Originality/valueEarnings management and auditing have not been studied widely in Pakistan despite the abundant and persistent nature of corporate scandals across the nation for many decades. Whilst implementation (and enforcement) of some accounting and auditing standards have taken place recently, the financial collapses continue, and understanding regarding the on-going fraud is urgently needed. The extent and shameless nature of the perceived behaviour are striking, suggesting that those closest to financial reporting in Pakistan see fraudulent financial reporting as being close to, if not yet fully representative of, normal practice.

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Purpose This paper aims to explore how sustainability practices were implemented in a higher education institution within a local setting in the Gulf and Arab Emirates Region. This study examined the impact of social and cultural requirements on the development of the master plan for the New Kuwait University campus with regards to sustainability to illustrate how current social and cultural requirements impact the design of a future learning environment whilst highlighting the essential role of organisational actors in this implementation process. Design/methodology/approach Using an in-depth case study approach, the authors conducted 21 semi-structured interviews with educators and administrative staff who had been involved in the sustainability implementation process at Kuwait University. These participants were involved at different stages in the implementation of a major sustainability project at Kuwait University. The interviews were further supplemented by analysing supporting documents and communications. Findings The analysis reveals that sustainability was embedded in a narrative that was repeated at the practice level; this directed the setting of objectives for the project and its various sub-tasks. It also helped actors to develop their understandings of practice and the importance of social emotions, self-intentions and patterns of culture in the process. This study further reveals that participants mainly focused on environmental issues regarding saving paper/electricity and overlooked aspects of a wider concepts and core values of sustainability, and there is a significant amount of lack of knowledge and awareness on matters about sustainability, especially with the understanding of its definition. Originality/value This study draws on practice-organisation framework used by Schatzki (2002, 2010), suggesting that sustainability implementation is a process led by rules, practical understanding, general understanding and teleoaffective structures, to highlight the role of agency and change among various actors in implementing sustainability. A practice-theory framing is used to signpost the roles played by various actors in establishing goals and tasks for the project while taking account of local understanding and independence in the implementation of sustainability practices. Engaging with practice theory framework offers us theoretical basis that is fundamentally different from the theories of interaction-oriented approaches in sustainable design.

Purpose This study aims to explore how organisations use institutional language in Green Bond reports to explain and justify their activities using language that describes and reflects narratives while simultaneously constructing and shaping ideology. The paper mobilises Wodak and Meyer’s critical discourse analysis (CDA) to examine reports and related documentation relating to Green Bonds issued in France. Design/methodology/approach The study uses three legitimating discourses: technocratic, environmental and social and business performance to develop a linguistic perspective that permits contributions to existing knowledge in the area. Findings The analysis attempts to identify the discursive strategies used to legitimise Green Bond issuance via claims linked to environmental management improvements and business activities’ social impact. Originality/value The study contributes to the critical literature on organisational legitimation and responsibility, investigations of Green Bond narratives and an understanding of broader environmental reporting in the financial sector.