Shari’ah Governance Disclosure: A Key to Financial Success through Governance Mechanisms in Islamic Banks

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Abstract

Research aims: This study aims to prove that training is far from an indulgence but rather a vital necessity to increase employee work effort. Design/Methodology/Approach: Using an experimental design, the study explores the link between perceived training opportunities (PTO) and work effort, investigating intrinsic motivation’s moderating role. Data from 208 employees were analysed through confirmatory factor analysis (CFA) and structural equation modelling (PLS-SEM). Research findings: The findings unveiled a positive correlation between perceived training opportunities and work effort. Although intrinsic motivation doesn’t moderate this connection, it was found to exert a positive influence on work effort. Theoretical contribution/Originality: The research highlights the pertinence of perceived training opportunities on employees’ willingness to exert extra work effort. Practitioner/Policy implications: Organizations should prioritize providing ample training opportunities while communicating their availability. Even in tough financial times, maintaining training’s importance signals employees’ value. Research limitation/Implication: The study’s limited sampling and focus on a single province in China may limit its generalizability.

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APA

Mohd Zain, F. A., & Wan Abdullah, W. A. (2024). Shari’ah Governance Disclosure: A Key to Financial Success through Governance Mechanisms in Islamic Banks. Asian Journal of Business and Accounting, 17(2), 321–354. https://doi.org/10.22452/ajba.vol17no2.10

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