The aim of this study was to evaluate the structure and measurement invariance of the religious identity, religious practice, and religious beliefs across cultures in six world regions (Asia, non-Western Europe, North America, Oceania, South America, and Western Europe) and across Western, Educated, Industrialized, Rich, and Democratic regions (WEIRD) and non-WEIRD world regions. Confirmatory factory analysis examined whether the hypothesized measurement model fits the data; several multi-group confirmatory factor analyses were performed to examine measurement invariance through a progressive analytic strategy (...) involving three invariance conditions of configural, metric, and scalar invariance. The results generally supported the adequate fit to the data of the three correlated factors model (religious identity-RII, religious practice-RPI, and religious beliefs—RBI); it was found to be full metric invariance for WEIRD regions (RII), North America (RII and RBI), Western Europe (RII) and Non-Western Europe (RII), and South America (RII and RBI). Finally, for RII, it was found to be full configural invariance in almost all regions, except North America and Oceania; for RPI, it was found to be full configural only in North America and Non-WEIRD regions; and for RBI, it was found to be full configural only in North America, Asia, and South America, being that women scored significantly higher than men in all three indices all over the world; finally, it was found to be configural, but not metric or scalar invariance across WEIRD and non-WEIRD world regions. (shrink)

This study bridged the gap in the literature by exploring the overlaps between public financial accountability and religious sentiments. Previous studies have considered accountability in specific religions and religious organisations through the expositions of their application of accounting concepts and procedures. However, the ways in which religious sentiments affect public accountability are rarely researched. Yet, religion and religious sentiments play central roles in the lived experiences of many people and affect their decisions and perceptions. We used the issuance of Sukuk (...) as a way to understanding how religious sentiments can impact public financial accountability. Our analysis of the online commentaries on the media report of the Sukuk issuance relied on the theory of Symbolic Interactionism and an interpretivist research approach that recognises multiple realities and supports exploring people’s lived experiences. Symbolic Interactionism suggests that people create meanings from their interactions with others through symbols, actions and multiple roles in social settings. Our findings showed that the Sukuk issuance elicited conflicting symbolic meanings amongst Netizens that affected their opinions of governments’ efforts to enhance public infrastructure using alternative financing options. We argued that clarity on the intersection between religious sentiment and public financial accountability can lead to deeper understanding on the nature of public accountability. It could also support the design of appropriate accountability frameworks especially in contexts with social fissures capable of undermining public accountability. (shrink)