Mhd. Sarif, Suhaimi and Muhamad Ibrahim, Najhan and Abdul Razak, Arbaiah and Abdul Sabian, Nur Arfifah and Taslim, Khairun Nisaq and Azan, Zaliza (2026) Institutionalising the Unified Tawhidic Paradigm in Muslim SMEs. Journal of Islamic Management Studies, 9 (2). pp. 161-201. E-ISSN 2600-7126
|
PDF
- Published Version
Restricted to Registered users only Download (1MB) | Request a copy |
Abstract
This study examines how the Unified Tawhidic Paradigm (UTP) is institutionalised in Muslim small and medium enterprises (SMEs) through the interrelated dimensions of purpose, people, and process. It integrates the Unified Tawhidic Paradigm, amanah-based responsible leadership, and institutional theory to explain how spiritually grounded organisational purpose is translated into human responsibility and sustained organisational practices. A qualitative multiple-case study design was employed involving five Malaysian Muslim SMEs purposively selected for their diverse business histories, sectors, leadership arrangements, and experiences in sustaining their enterprises. Data were drawn from the perspectives of owners and managers, supervisors, workers, and external stakeholders to capture both internal and external experiences of organisational practices. The findings demonstrate that UTP is institutionalised through different organisational pathways rather than a single prescribed model. The e-UTP assessment further reveals that sustainable Muslim enterprise depends on the alignment of spiritually grounded purpose, responsible people, and ethical organisational processes. The study therefore conceptualises e-UTP as an integrated organisational framework in which sustainability emerges from coherent alignment among purpose, people, and process rather than organisational uniformity.
Actions (login required)
![]() |
View Item |
