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Factors Determining Willingness to Adopt Islamic Leadership Styles in the Case of Malaysian Accountants
Nurjeehan Binti Ayub1, Hanudin Amin2, Fitriah Ab Rahim3

1Nurjeehan Binti Ayub, Labuan Faculty of International Finance, Universiti Malaysia Sabah Kampus Antarabangsa Labuan (UMSKAL), Jalan Sungai Pagar, Wilayh Persekutuan Labuan Malaysia.
2Hanudin Amin, Labuan Faculty of International Finance, Universiti Malaysia Sabah Kampus Antarabangsa Labuan (UMSKAL), Jalan Sungai Pagar, Wilayh Persekutuan Labuan Malaysia.
3Fitriah Ab Rahim, Labuan Faculty of International Finance, Universiti Malaysia Sabah Kampus Antarabangsa Labuan (UMSKAL), Jalan Sungai Pagar, Wilayh Persekutuan Labuan Malaysia.
Manuscript received on 16 October 2019 | Revised Manuscript received on 22 October 2019 | Manuscript Published on 02 November 2019 | PP: 298-304 | Volume-8 Issue-2S9 September 2019 | Retrieval Number: B10680982S919/2019©BEIESP | DOI: 10.35940/ijrte.B1068.0982S919
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© The Authors. Blue Eyes Intelligence Engineering and Sciences Publication (BEIESP). This is an open access article under the CC-BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/)

Abstract: The Prophet Muhammad (P.B.U.H) is the greatest leader of all times and he is an exemplary example of the best governmental leaders that is ever witnessed by the world and even after his death, his influence is still extending, powerful and pervasive. This paper is aimed at examining the factors determining the willingness to adopt Islamic leadership styles among Malaysian accountants in which five variables which are attitude, subjective norms, perceived behavioral control, perceived vicegerency, and perceived accountability personality are examined. Partial least squares (PLS) approach is employed to test the research hypotheses. The results obtained suggest that attitudes, subjective norms, perceived behavioral control, and perceived vicegerency are important in determining the willingness to adopt Islamic leadership styles among Malaysian accountants. Limitations and potential future research are provided.
Keywords: Islamic Leadership Style; Malaysian Accountants; Theory of Planned Behavior.
Scope of the Article: e-governance, e-Commerce, e-business, e-Learning