Explaining the structural role of Sharia adoption in promoting organizational flexibility through the mediation of risk management quality

The aim of the present study is to investigate the structural role of Sharia acceptance on organizational flexibility with respect to the mediating role of corporate risk management quality. In terms of purpose, the research is applied and in terms of method, it is a descriptive-correlational survey. The statistical population consisted of ۱۵۰ managers and senior experts of manufacturing, financial, investment, export and import companies and knowledge-based companies, who were selected by simple random sampling. Data were collected with a researcher-made questionnaire consisting of ۱۵ items and its validity and reliability were confirmed. Data analysis was performed using the structural equation modeling method and the partial least squares approach in Smart-PLS software. The findings showed that Sharia acceptance has a positive and significant effect on risk management quality (path coefficient: ۰.۶۸۶, t-statistic: ۸.۶۲۶, p<۰.۰۱) and its direct effect on organizational flexibility is also positive and significant (path coefficient: ۰.۲۳۹, t-statistic: ۲.۶۰۷, p<۰.۰۱). Risk management quality significantly enhances organizational resilience (path coefficient: ۰.۵۳۴, t-statistic: ۵.۴۴۸, p<۰.۰۱). The mediating role of risk management quality in the relationship between Sharia adoption and resilience was also confirmed (indirect coefficient: ۰.۳۶۶, t-statistic: ۴.۸۲۳, p<۰.۰۱). The model fit indices including GOF equal to ۰.۶۱۰ and SRMR equal to ۰.۰۶۷ indicate a favorable fit of the model. The results of the study indicate that the adoption of Sharia principles is not only an institutional requirement, but also a strategic asset for enhancing the ability of organizations to recover and adapt.

کلیدواژه ها:

Sharia acceptance ، risk management quality ، Organizational Flexibility ، Islamic Economics