China is moving from a centralized to a market economy to bring about efficiency in its economy and to form a business partnership with the West. With its reform adopting an open-door policy, there may be a need to assure its partners in the western world that appropriate steps would be taken to develop and foster a business culture with which the western countries and the Chinese businesses can work. The present study attempted to find whether there has been a (...) change in business ethical culture, accounting system and practice in the Chinese business between 1978 and the present, and the degree of similarity in the Chinese ethics and guidelines compared to Western ethics and guidelines. The result of the study has been analyzed from an institutional perspective to explore institutional change. The result showed that there is general growing support of Chinese management toward change in business ethical culture and practice. It was observed that there was not much similarity in the documents used for ethical guidance and control with those of the West. The findings of the paper are expected to be relevant to international investors and executives interested in investing or working in China. (shrink)

Following their violent suppression of the Indian Revolution of1857, the British founded and consolidated their secular empire in the IndianSubcontinent, which marginalized and bypassed religion as far as possible,particularly Islam, which had been the official religion of the Mughal ancienrégime. Contemporaneous Ottoman efforts to counter European imperialism ledto Sultan Abdul Hamid II’s policy of pan-Islamism, particularlythe call for Islamic unity against the Russian aggression against Turkey in1877. It was at this critical juncture that some Indian Muslim scholars gallantlyvolunteered (...) to counter this threat, and to preserve the Islamic faith and heritageworldwide, despite the severe problems faced by the Muslims in India itself.This study highlights the role of an eminent scholar in this movement, namelyAllama Shibli Nu’mani, who in 1914 conceived the idea offounding the world-famous Islamic research institute Darul Musannefin ShibliAcademy in his home town of Azamgarh, Uttar Pradesh, India. Shibli was veryactive and instrumental in collecting donations from the wealthy landowners among the Muslim elite in his hometown of Azamgarh for theOttoman cause, raising 3,000 rupees, which was handed to Husain HasibAfendi, the Ottoman Consul in Bombay in 1877. Furthermore, his eloquentpoetry rallied Muslims across India to support the valour and heroism displayedin the jihad by Ghazi Usman Pasha against the Russians. Shibli travelled toIstanbul in 1892 and met with the Pasha, on whose efforts Tamgha-i Majidi was granted to Shibli on 13th Muharram, 1310/7th August, 1892.This article is based on Shibli’s major works in Urdu, particularly his arousingeulogies, Turkish archival reports, newspapers and magazines, andsecondary sources in Urdu and English. (shrink)

Decision-makers in governments, enterprises, businesses and agencies or individuals, typically, make decisions according to various regulations, guidelines and policies based on existing records stored in various databases, in particular, relational databases. To assist decision-makers, an expert system, encompasses interactive computer-based systems or subsystems to support the decision-making process. Typically, most expert systems are built on top of transaction systems, databases, and data models and restricted in decision-making to the analysis, processing and presenting data and information, and they do not provide (...) support for the normative layer. This paper will provide a solution to one specific problem that arises from this situation, namely the lack of tool/mechanism to demonstrate how an expert system is well-suited for supporting decision-making activities drawn from existing records and relevant legal requirements aligned existing records stored in various databases.We present a Rule-based reporting systems architecture, which is intended to integrate databases, in particular, relational databases, with a logic-based reasoner and rule engine to assist in decision-making or create reports according to legal norms. We argue that the resulting RuleRS provides an efficient and flexible solution to the problem at hand using defeasible inference. To this end, we have also conducted empirical evaluations of RuleRS performance. (shrink)

We provide two programmatic frameworks for integrating philosophical research on understanding with complementary work in computer science, psychology, and neuroscience. First, philosophical theories of understanding have consequences about how agents should reason if they are to understand that can then be evaluated empirically by their concordance with findings in scientific studies of reasoning. Second, these studies use a multitude of explanations, and a philosophical theory of understanding is well suited to integrating these explanations in illuminating ways.

In this editorial essay we argue that contribution to business ethics theory and practice can be achieved through thick ethical conceptualization, that is, by working with concepts in a manner that is both deeply descriptive and normative. Rather than foreclose on what is ethical or unethical, good or bad, permissible or impermissible, we encourage all authors submitting to the _Journal of Business Ethics_ to carefully and clearly explicate _their_ ethical analysis of their study’s focal phenomena. For empirical papers this means (...) they should “explain the ethics” within their descriptions of empirical phenomena, while for normative ethical papers it means that authors should embed their analysis in a thick understanding of the contexts in which these analyses are applied. Understanding concepts as both descriptive and normative provides stronger conceptualization and capacity to theorize. It also provides greater nuance to recognize and interpret novel and complex findings. Below, we offer some reflections about the varieties of ethical “thinning” and ideas about how authors can work with thick concepts to make an ethical contribution. (shrink)

In this editorial essay we argue that contribution to business ethics theory and practice can be achieved through thick ethical conceptualization, that is, by working with concepts in a manner that is both deeply descriptive and normative. Rather than foreclose on what is ethical or unethical, good or bad, permissible or impermissible, we encourage all authors submitting to the Journal of Business Ethics to carefully and clearly explicate their ethical analysis of their study’s focal phenomena. For empirical papers this means (...) they should “explain the ethics” within their descriptions of empirical phenomena, while for normative ethical papers it means that authors should embed their analysis in a thick understanding of the contexts in which these analyses are applied. Understanding concepts as both descriptive and normative provides stronger conceptualization and capacity to theorize. It also provides greater nuance to recognize and interpret novel and complex findings. Below, we offer some reflections about the varieties of ethical “thinning” and ideas about how authors can work with thick concepts to make an ethical contribution. (shrink)

This paper explores the potential of data mining as a technique that could be used by malicious data miners to threaten the privacy of social network sites users. It applies a data mining algorithm to a real dataset to provide empirically-based evidence of the ease with which characteristics about the SNS users can be discovered and used in a way that could invade their privacy. One major contribution of this article is the use of the decision forest data mining algorithm (...) to the context of SNS, which does not only build a decision tree but rather a forest allowing the exploration of more logic rules from a dataset. One logic rule that SysFor built in this study, for example, revealed that anyone having a profile picture showing just the face or a picture showing a family is less likely to be lonely. Another contribution of this article is the discussion of the implications of the data mining problem for governments, businesses, developers and the SNS users themselves. (shrink)

Islam and Nationhood in Bosnia-Herzegovina: Surviving Empires By BougarelXavier, translated by MobleyChristopher, xii + 262 pp. Price HB £85.00. EAN 978–1350003590.

This paper explores the relationship between the Islamic religion and the level of socially responsible business conduct (SRBC) of Islamic entrepreneurs. The authors find that the common ideas of SRBC correspond with the view of business in Islam, although there are also some notable differences. They also find that Muslim entrepreneurs attach a higher weight to specific elements of SRBC than do non‐Muslims. However, they also find that Muslims are less involved with applying SRBC in practice than non‐Muslim (...) managers. (shrink)

This article explores the role of religion in Ottoman political legitimation. It shows that the Ottoman rulers were interested in a much more expansive, diverse form of political legitimation that included Islamic religious legitimation, but also used toleration and sultanic law to construct a more capacious form of political legitimation that included Muslim and non-Muslim populations of the empire.

The Apocalypse of Empire: Imperial Eschatology in Late Antiquity and Early Islam. By Stephen J. Shoemaker. Divinations: Rereading Late Ancient Religion. Philadelphia: University of Pennsylvania Press, 2018. Pp. ix + 260. $59.95, £52.

Islamic Intellectual History in the Seventeenth Century: Scholarly Currents in the Ottoman Empire and the Maghreb. By Khaled el-Rouayheb. New York: Cambridge University Press, 2015. Pp. xvi + 399. $99.99, £64.99.

Islamic equity funds are subject to the screening criteria for stock selection imposed by the principles of Islamic jurisprudence. Equities must pass three basic screens: revenue source, business activity, and financial factors to be included in an Islamic fund. However, screening criteria are not universal especially for the financial factors. One can use financial ratios based on either the book-value of total assets or the market-value of equity for screening of stocks. This may not only result in (...) a different portfolio composition but also entail diverse rebalancing and monitoring costs. The performance of 29 Islamic equity indices versus conventional indices from four major international index providers using different Shari’ah screening criteria are analyzed in a single as well as in a multi-equation framework. The use of a multi-equation framework has the added advantage of utilizing the information content of different screening criteria adopted by different index providers. The empirical findings suggest that the difference in screening criteria does not significantly affect the performance of IEIs. Returns deviation, if any, stems from the relative riskiness of the IEI as compared with the relevant benchmark. Work needs to done to streamline the quantitative screening criteria to avoid confusion among the investing public. (shrink)

Nazariyat, Journal for the History of Islamic Philosophy and Sciences, issued twice a year in English and Turkish (Nazariyat İslam Felsefe ve Bilim Tarihi Araştırmaları Dergisi), is a refereed international journal. It publishes original studies, critical editions of classical texts and book reviews on Islamic philosophy, kalām, theoretical aspects of Sufism and the history of sciences. The goal of Nazariyat is to contribute to the discovery, examination and reinterpretation of the theoretical traditions in the history of Islamic (...) thought, by giving special attention to the post-classical period of it. **ISSN: 2148-8088 E-ISBN: 2547-9415**. (shrink)

Charity governance is undergoing a crisis of confidence. In this paper, we suggest an alternative approach to how governance could be perceived and conceptualized by considering the ethical notions of governance embedded in religious enquiry, with a specific focus on the Islamic perspective of governance. We firstly develop an ethical framework for charity governance, utilizing insight from the Islamic perspective. Secondly, we undertake an empirical study to assess the experience of governance within Islamic charity organizations. Our theoretical (...) framework provides a comprehensive approach to viewing organizational governance with an emphasis on governance as a mechanism for working towards social justice and the public good. However, our empirical findings reveal an ‘ethical gap’ between the ideals of the Islamic Ethical Framework and the reality of governance practice within Muslim charity organizations. We consider the implications of these findings and outline avenues for future research. (shrink)

This essay provides an interpretation of Sayyid Jamāl ad-Dīn al-Afghānī, a controversial figure in nineteenth-century Islamic political thought. One aspect of this controversy is the tension between "Refutation of the Materialists," Afghānī's well-known defense of religious orthodoxy, and a short newspaper article entitled "Reply to Renan" that dismisses prophetic religion as dogmatic and intellectually stifling. In this essay I argue that close attention to Afghānī's theory of civilization helps resolve this apparent contradiction. Afghānī's interest in Ibn Khaldūn and the (...) French historian Guizot is well known, but has not been fully explored in the literature. I suggest that understanding Guizot's distinctive approach to the concept of civilization illuminates Afghānī's writings on the political utility of religion. Afghānī was an ardent anti-imperialist and his goal was to encourage reform in Islamic countries while resisting Western hegemony. He concluded that the tension between prophetic religion and critical thought could help Islamic civilization to flourish. (shrink)

Academic research suggests that variances in contextual dynamics, and more specifically religion, may lead to disparate perceptions and practices of corporate social responsibility. Driven by the increased geopolitical and economic importance of the Middle East and identified gaps in knowledge, the study aims to examine if indeed there is a divergent form of CSR exercised in the region. The study identifies unique CSR dimensions and constructs presented through an empirical framework in order to outline the practice and perception of CSR (...) in a context with strong Islamic beliefs. The framework goes beyond the platform of mere Islamic philanthropy and is based on CSR-stakeholder management practices. Following an exploratory research design and collecting interview data from representatives of 63 organisations from Saudi Arabia, the United Arab Emirates and Oman, the study offers a snapshot of the CSR reality from the perspective of those living the phenomenon. The results suggest that the practice and perception of CSR in the examined context are largely grounded in the areas of social and altruistic actions but they cannot be examined in isolation from the religious context of CSR operation. This focus is mainly attributed to the dominant role of Islam in the examined sample, which leads to forms of non-structured or semi-structured approaches to CSR. Apart from the theoretical advancements offered to the CSR literature, the study also provides contributions for practitioners and policy makers. (shrink)

Muhammad and the Empires of Faith: The Making of the Prophet of Islam. By Sean William Anthony. Oakland, CA: University of California Press, 2020. Pp. xiv + 287. $32.95, £26.

The Islamist critique of the post-1923 regime in Turkey centres around the deconstruction of the Republic's civilizing mission. Here the modernization of the rump of the Ottoman Empire undertaken in the name of the universality of western civilization (with the consequent attributing of backwardness to Islam) is problematized: Islamist discourse converges with other postmodern critiques in proclaiming the exhaustion of modernity as a project of emancipation. Islamist politics celebrate the return of the Muslim actor and identity. And yet the (...) making of an Islamist movement is threatened by the mobilization of other political identities similarly suppressed by the Turkish state's modernizing project. This includes in particular Kurdish subjectivity, long a target of assimilation in the name of the universality of the greater Turkish nation. This paper examines the fragmenting of the Islamist movement in Turkey, as well as Islamist attempts to head off Kurdish nationalism. The Islamist suppression of difference within its own ranks in the name of an Islamic universalism betrays it too as a descendant of Enlightenment discourses and a modernizing movement in its own right. (shrink)

Noel Malcolm’s Useful Enemies traces the roots of the Enlightenment interpretation of Islam and the Ottomans through the centuries-long development of a tradition of political argumentation. It fol...

The transition from empire to nation-state poses challenges in managing religious and ethnic pluralism. Empires, characterized by hierarchical structures and diversity, contrast with nation-states, which aim for uniformity and unity. As empires modernize administratively, they grapple with different approaches to pluralism. While Habsburgs were more in favor of a federal plurality, the Romanovs pushed for centralization and assimilation. Throughout the nineteenth century, the Ottomans vacillated between these two alternative paths. This vacillation is most evident in their approach to millet (...) system which simultaneously followed the contradictory policies of undermining millet boundaries in order to promote a sense of unity across the multi-faith society and policies of promoting and safeguarding the privileges and group-specific rights of non-Muslim communities. Ottoman nationalism eventually shifted towards a homogenizing model, akin to the Romanov approach, leading to the exclusion of religious minorities. This process of homogenization continued in the nationalist policies of modern Turkey and resulted in the secular Turkish Republic being less tolerant towards non-Muslims than the Islamic Ottoman Empire. (shrink)

A complete history of Islamic political thought from early Islam to the present Now in its 2nd edition, this textbook describes and interprets all schools of Islamic political thought, their origins, inter-connections and meaning. It examines the Qur'an, the early Caliphate, classical Islamic philosophy and the political culture of the Ottoman and other empires. It covers major thinkers such as Averroes and Ibn Taymiyya as well as a number of lesser authors, and Ibn Khaldun is presented as (...) one of the most original political theorists ever. It draws on a wide range of sources including writings on religion, law, philosophy and statecraft expressed in treatises, handbooks and political rhetoric. The new edition analyses the connections between religion and politics, covering the most recent developments in Islamic political thought and the most recent historical scholarship. It ends with a critical survey of reformism and Islamism from the late-19th century up to the present day. (shrink)

The Almoravid and Almohad Empires. By Amira K. Bennison. The Edinburgh History of the Islamic Empires. Edinburgh: Edinburgh University Press, 2016. Pp. xiv + 382. $150, £90 ; $49.95, £29.99.

This article reviewed the influence of pre-Islamic religions such as Mithraism and Zoroastrianism on decorative elements of ancient Persian rugs. The article then evaluated the effect of the Islamic religion on Persian rugs. This was examined through extant evidence from pre–Islamic empire artefacts and publications in Persian carpet history, iconography and religious studies. Using spiritual motifs on some ancient rugs results from the important position of rugs in ancient Iranians’ lives. Believing the existence of religious motifs (...) on Persian carpets is because the first carpet in history (Pazyryk) was attributed to the ancient Achaemenians, decorated with symbolic motifs from Mithraism and Zoroastrianism. Pazyryk shows how rug-weaving evolved during the Achaemenids, and it represented spiritual foundations through visual concepts. This article reviewed the symbolic Persian rug motifs from ancient religions through Pazyryk, with support from museum collections. With the emergence of religions, these effects are seen in all aspects of life, including the production of rug design. Contribution: The main contribution of this research was that it investigated the effects of religion on Persian art focusing on the Persian rug. The findings showed that religion had directly influenced the decorative motifs of the Persian rug among high-class families that might have cascaded into visual elements found on commoners’ rugs. (shrink)

Georgians' acquaintance with Islam was with the first Arab raids. From the first Muslim Arab domination, Georgians started to become Muslims with cultural interaction. Islam spread especially in Eastern Georgia during the time of Muslim Arabs, Seljuks and Mongols. The spread of Islam in Western Georgia started with the Ottomans. The Ottoman Empire's contact with Georgia begins with the conquest of Trabzon by Fatih Sultan Mehmed. When the Ottomans contacted the region, the geography of Georgia was divided into small (...) kingdoms. With the conquest of Trabzon, the Georgian border was reached and in 1479, Acaristan, Borcka and Maçahel surroundings joined the Ottoman lands. On the one hand, Sukhumi was captured from the north. Then, continuing to advance in the region, Yavuz Sultan Selim paid tribute to the Kingdom of Güryel and Imeret (Açıkbaş) in 1508 during his governorship of Trabzon. Thus, the Ottoman borders had reached beyond the Black Sea coast into Western Georgia. As a result of the increasing relations around Adjaria, which came under Ottoman rule, Islamization began to spread rapidly among the people. Contrary to what is claimed, the spread of Islam in the region did not spread from the ruling strata to the lower, but from the popular strata to the ruling strata. This process was surprisingly fast. In the process of Islamization, many mosques, masjids and schools were built in Adjara, especially with the help of the people. The foundations operating in the region and the mosques and masjids serving under them show that, contrary to the claims of Russian and Georgian historians, Islamization took place rapidly at the beginning of the 17th century in Adjara. In this process, many mosques, masjids and schools were built in the region. In this research, based on the numerous Hurufat records belonging to Adjara, Batumi, Gönye, Çürüksu and Maçahel, the Islamization process will be evaluated by making a social reading with the data obtained from the religious structures established in the rural settlements of the Adjara geography and their officials. Evaluations were made on the Islamization process in Adjara by making a social reading. (shrink)

Gramsci recognised the inestimable historical contribution of Muslim and Arab civilisations, writing on these in his newspaper articles, his pre-prison letters and the Prison Notebooks. The Islamic world contemporary with him was largely rural, with the masses heavily influenced by religion, analogous in some ways to Italy whose economy was still largely oriented towards a peasantry among whom the Vatican played a leading role. In addition to factors such as the politics-religion nexus, what Gramsci was also analysing, without saying (...) as much explicitly, was the upheaval caused by the disintegration and dismemberment of the Ottoman Empire, and the inter-imperialist rivalries over the spoils and the construction of new states from its ruins. Here he draws attention to the first hesitant and contradictory anticolonial stances being adopted among the traditional leaders, as well recognising the basis for more popularly-based movements. In both Catholic countries and, as Gramsci knew especially from the experience of his Comintern work, in parts of the Muslim world, these movements could at times assume a left and politically radical orientation. What emerges is a picture of conflicting hegemonies involving principally religion, class, the political ambivalence of many religious leaders, and a burgeoning nationalism contraposed to the supra-nationalist claims of religion. But the factor underlying everything is the potential of the masses who, if awakened from torpor and detached from European colonialism, were judged capable of rupturing previous imperially-determined equilibria. (shrink)

A growing body of literature has thought to draw the link between Islamic ethics and environmental stewardship to explain the foundational principles of why humans should care about the environment, which gave rise to the coining of the term “Eco-Islam”. But only recently have we started to witness the birth of empirical examinations of the Eco-Islam concept, going beyond the why principles and so explaining what is meant by the environment, the role of humans towards it, and its regard (...) as explained in the holy book of Muslims—the Qur’an. However, these foundational (why and what) principles do not suggest specific behavioural actions. This study conceptually and methodologically advances the existing literature from the belief (why and what) level of Islamic teachings about the environment to the action level by addressing questions such as: how can we take our belief of “Eco-Islam” to actually guide behaviours and outcomes? And in which business contexts are these behavioural principles more immediately applicable? To achieve this, we have undertaken qualitative research to analyse the content (i.e. verses) of the holy Qur’an. Our findings yield a framework that proposes key behavioural application principles (how) of Eco-Islam. Examples of practical applications of the framework and policy implications are discussed. (shrink)

The latest in the series based on the popular History of Philosophy podcast, this volume presents the first full history of philosophy in the Islamic world for a broad readership. It takes an approach unprecedented among introductions to this subject, by providing full coverage of Jewish and Christian thinkers as well as Muslims, and by taking the story of philosophy from its beginnings in the world of early Islam all the way through to the twentieth century. Major figures like (...) Avicenna, Averroes, and Maimonides are covered in great detail, but the book also looks at less familiar thinkers, including women philosophers. Attention is also given to the philosophical relevance of Islamic theology (kalam) and mysticism--the Sufi tradition within Islam, and Kabbalah among Jews--and to science, with chapters on disciplines like optics and astronomy. The book is divided into three sections, with the first looking at the first blossoming of Islamic theology and responses to the Greek philosophical tradition in the world of Arabic learning. This 'formative period' culminates with the work of Avicenna, the pivotal figure to whom most later thinkers feel they must respond. The second part of the book discusses philosophy in Muslim Spain (Andalusia), where Jewish philosophers come to the fore, though this is also the setting for such thinkers as Averroes and Ibn Arabi. Finally, a third section looks in unusual detail at later developments, touching on philosophy in the Ottoman, Mughal, and Safavid empires and showing how thinkers in the nineteenth to the twentieth century were still concerned to respond to the ideas that had animated philosophy in the Islamic world for centuries, while also responding to political and intellectual challenges from the European colonial powers. (shrink)

Migration and Islamic Ethics, Issues of Residence, Naturalization and Citizenship addresses how Islamic ethical and legal traditions can contribute to current global debates on migration and displacement; how Islamic ethics of muʼakha, ḍiyāfa, ijāra, amān, jiwār, sutra, kafāla, among others, may provide common ethical grounds for a new paradigm of social and political virtues applicable to all humanity, not only Muslims. The present volume more broadly defines the Islamic tradition to cover not only theology but also (...) to encompass ethics, customs and social norms, as well as modern political, humanitarian and rights discourses. The first section addresses theorizations and conceptualizations using contemporary Islamic examples, mainly in the treatment of asylum-seekers and refugees; the second, contains empirical analyses of contemporary case studies; the third provides historical accounts of Muslim migratory experiences. (shrink)

We extend the literature by providing evidence that a cultural variable, intrinsic Islamic religiosity is important in understanding auditors’ judgement in the Islamic context of Pakistan. The intrinsic Islamic religiosity theoretical construct examined is Islamic Worldview which represents deeply held enduring and stable values which are likely to be dominant in influencing professionals’ judgements. Moreover, theoretical underpinning and empirical evidence in social psychology and organisational behaviour have established the critical role of intrinsic religiosity in influencing behaviour. (...) Our first objective is to examine whether IW impacts auditors’ judgements in the context of their acceptance of uncorroborated low-reliability client-provided evidence. Understanding the potential impact of cultural factors on auditors’ acceptance of client-provided information is an essential factor in improving audit quality. Our findings support the hypothesis that auditors with high IW scores are more likely to accept uncorroborated low-reliability client-provided evidence. Our second objective is to examine the relationship between IW and auditors’ preference for exercising more or less judgements. Examining this topic is important because auditing is a judgement-based process: auditors’ judgements determine audit quality and, by extension, the quality of associated financial reports. Our findings provide overall support for the hypothesis that auditors with high IW scores have a preference for exercising more judgement. Our findings have implications for global and national standard setters, regulators, practitioners, and researchers. The results are also relevant to global audit firms and their affiliates, particularly networks operating in Islamic countries, in ensuring global consistency of audits. (shrink)

Speaking of Islam or Muslims, they have long been known in Western Europe, starting with the conquest of the Iberian Peninsula, the Mediterranean, the Battle of Guiatti. Later, there were the Crusades, the expansion of the Ottomans in the Balkans and Central Europe, the North African corsairs, and the colonial expansion of Europeans on Muslim land, in particular, under the Ottoman Empire.

Mounting globed environmental challenges beg for cross‐cultural discussions that highlight underlying cultural values regarding nature. This paper explores the insights of Islamic scholars as they examine the interaction of Islamic culture and the West. The Western worldview that separates religion and science, value and fact, in particular differs from Islamic tradition, which sees all facets of life and affairs as interconnected by virtue of their common source—the Creator. As traditional Islamic values have been abandoned to adopt (...) modern Western technologies, environmental problems have intensified in the Muslim world. Islamic scholars urge a return to Islamic ideals that reflect a sacramental view of the physical universe, and they champion the revival of an Islamic science that synthesizes empirical study and symbolic cognition. (shrink)