The Impact of Islamic Work Values On Employees

The Impact of Islamic Work Values on Employees’ Job
Performance in Malaysia
Mastura Ab. Wahab

B. Hons. (Psychology), Master of Management (IIUM)
Faculty of Business and Government
This thesis is submitted in fulfilment of the requirements for the degree of

Doctor of Philosophy
The University of Canberra
February 2012
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ABSTRACT
This thesis investigates the impact of Islamic work values (IWVs) on job performance among
employees in Malaysian organisations. IWVs blend their religious content with the quality
performance of commercial values, which increases the scope and the compatibility of IWVs to
fit into a broader context. In Malaysia, IWVs are greatly valued and widely practised in many
organisations. The Malaysian government initiated the implementation of selected Islamic work
values in public organisations in the early 1980s which were later adopted by the Malaysian
corporate sector. In spite of their growing importance in the management of contemporary
Malaysian organisations, there has been very little extensive study in this area because the
influence of IWVs in driving the employees’ performance has been overshadowed by other new
trends for managing employees’ performance quality such as team working, empowerment and
Total Quality Management (TQM). Therefore, the objectives of this thesis are to identify the
IWVs and then to ascertain the level of impact of IWVs on employees’ job performance.
A mixed-method design was chosen consisting of a qualitative, followed by a quantitative

approach. The qualitative research included lexical analysis, experts’ assessments and a focus
group, whilst for the quantitative study a survey method was used. In analyzing the survey data,
an Exploratory Factor Analysis (EFA) using varimax rotation was performed, followed by a
Confirmatory Factor Analysis (CFA) using Structural Equation Modeling (SEM). EFA was
firstly used for theory building to see how the measures might group into constructs. The SEM
was used to psychometrically establish the IWVs constructs in terms of their validity and
reliability. The SEM with structural paths was then applied to test the hypotheses. For this, a
total of seven Malaysian organisations were sampled. 447 matched set questionnaires were
distributed of which 239 were completed and returned, yielding a response rate of 53.46 per cent.
In general, the findings of this thesis indicate the significant positive impact of such work values
as responsibility, perfectionism, benevolence and gratitude on the employees’ job performance.
Among these, responsibility was found to be the strongest IWV contributing to the performance
effectiveness of employees. The study also distinguished the IWVs into two main factors:
setting-related and task-related work values. The results reveal that patience-perseverance,
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consultative-cooperative, continuous self-criticism and piety contribute to the effectiveness of

setting-related work values on contextual performance. In the case of task-related work values,
the study demonstrates the IWVs of perfectionism, responsibility, benevolence, competitive-
cooperative, gratitude and self-discipline to be the strongest predictors of task-related work
values affecting contextual performance. Furthermore, the IWVs have been found to have a
greater effect on contextual performance than on task performance. The performance in this
study has shown a dyadic style in which work performance is escalated through contextual
performance which, consequently, could have an impact on task performance. The findings of
this study have important implication for the management of organisations in Malaysia which are
highlighted in the thesis. The study also contributes to a refinement of the current theory and an
advancement of knowledge of management work values. The findings suggest useful guidelines
for managers to develop appropriate strategies in managing their performance effectiveness and,
most importantly, it broadens and deepens our understanding of IWVs and their impact on work
performance as a central theme to achieve quality in management at the organisational level in
Malaysia.
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ACKNOWLEDGEMENTS
This thesis is not a solo journey. There are numbers of great minds and wonderful people that I
owe an unending debt of gratitude. First and foremost, my supervisory panel, Professor Dr.
Deborah Blackman, Professor Dr. Ali Quazi, Dr. Wahyu Sutiyono and Dr. Alice Richardson
whose encouragement, guidance, support and challenges from the initial to the final level
enabled me to grow and develop an understanding of the subject. Their guidance and help, has
made this thesis a work of scholarship.
Thank you also to Dr. Philip Holmes-Smith (School Research, Evaluation, and Measurement
Services) and Dr. Everarda Cunningham (Swinburne University of Technology), through them I
learnt and developed my knowledge of AMOS. Not forgetting Dr. David Gow (University of
Queensland) who gave his intellectual thought and expertise to making me understand my data.
My profound gratitude goes to all the participating organisations: Tenaga Nasional Berhad
(TNB), Telecom Malaysia (TM), Takaful Etiqa, Public Services Department of Malaysia (JPA),
Institute of Islamic Understanding Malaysia (IKIM), Bank Muamalat Malaysia Berhad and
Pilgrim Fund Board of Malaysia (LTHM), without them, my thesis would not be a fruitful
discourse. Also to the Centre for Arab & Islamic Studies (CAIS) from the Australian National
University (ANU) for participating in a qualitative study and to the Malaysian High Commission
in Canberra, Australia for participating in a pilot study, without which this study would not have
been possible.
Special thanks also to Professor Dato’ Dr. Daing Ibrahim, the former Dean of the School of
Management, University Sains Malaysia (USM) who initiated the idea of this thesis and to USM
who has given me the opportunity to be part of an academic team and to the Malaysian Ministry
of Higher Education (MOHE) for alleviating my financial burden while pursuing my PhD.
I also would like to express my deepest appreciation to my editor, Mrs. Margaret Blackman and
her husband Mr. Tony Blackman for their help in the editing process. The help of her magic pen
has left a golden imprint on each and every page of this thesis.
vi
Most of all, I am forever in debt to my late father, Allahyarham Ab.Wahab Ab. Rahman who has
been the deepest influence on me to always have a great admiration for knowledge and never
stop searching for it. To my mother who has patiently waited for me until my thesis should be
completed. To my family, thank you and barakalahufik for always believing in me.
Last but not the least, my appreciation to the University of Canberra, Australia for hosting me in
pursuing my dream and to everyone who has directly or indirectly been involved in completing
this thesis, I cannot thank you enough.
Above all, I am so thankful to God, who has given me, among others, the health, ability and
wisdom to complete this work.
vii
ABBREVIATIONS AND ACRONYMS
AGFI Adjusted Goodness-of-fit Index

AH After Hijrah
AMOS Analysis of Moment Structures
ANU Australian National University
AVE Average Variance Extracted
BERNAMA Berita Nasional Malaysia
CAIS Centre for Arab & Islamic Studies
CE Common Era
CEO Chief Executive Officer
CES Comparative Emphasis Scale
CFA Confirmatory Factor Analysis
CFI Comparative Fit Indices
COCOMP Competitive-Cooperative
CONCOOP Consultative-Cooperative
CP Contextual Performance
EFA Exploratory Factor Analysis
EM Expectation Maximization
F1 Factor One
F2 Factor Two
GFI Goodness of Fit Index
GRAT Gratitude
H1 Hypothesis One
H2 Hypothesis Two
H3 Hypothesis Three
H4 Hypothesis Four
H5 Hypothesis Five
H6 Hypothesis Six
H7 Hypothesis Seven
H8 Hypothesis Eight
H9 Hypothesis Nine
HRM Human Resources Management
I-C Individualism-Collectivism
IKIM Institut Kefahaman Islam Malaysia
IHSAN Benevolence
IQ Intelligent Quotient
ISO International Organisation for Standardization
ITQAN Perfectionism
IWE Islamic Work Ethic
IWV Islamic Work Value
JP Job Performance
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ABBREVIATIONS AND ACRONYMS
JPA Jabatan Perkhidmatan Awam (Public Services Department of Malaysia)

KMO Kaiser-Meyer-Olkin
LTO Long Term Orientation
LTHM Lembaga Tabung Haji Malaysia (Pilgrim Fund Board of Malaysia)
MAR Missing at Random
MCAR Missing Completely at Random
MIQ Minnesota Importance Questionnaire
MOHE Malaysian Ministry of Higher Education
MSA Measure of Sampling Adequacy
MUHA Continuous Self-Criticism
MYR Malaysian Ringgit
MVA Missing Values Analysis
NAATI National Accreditation Authority for Translators and Interpreters
OCB Organisational Citizenship Behaviour
P.b.u.h Peace be upon him
PATPER Patience-Perseverance
PDS Private Debts Securities
PVC Personal Values Questionnaires
PWE Protestant Work Ethic
QCC Quality Control Checking
QUAN Quantitative
QUAL Qualitative
RESP Responsibility
RMR Root Mean-Square Residual
RMSEA Root Mean-Square Error of Approximation
SAW Sallalhu'Alayhi Wasallam
SELF Self-Discipline
SEM Structural Equation Modeling
SMC Square Multiple Correlation
SPM Sijil Pelajaran Malaysia (Malaysian Education Certificate)
SRWR Setting-Related Work Values
SPSS Statistical Package for Social Sciences
TLI Tucker-Lewis Index
TM Telecom Malaysia
TNB Tenaga Nasional Berhad
TQM Total Quality Management
TP Task Performance
TRWR Task-Related Work Values
USM University Sains Malaysia
WAP Work Aspect Preference Scale
WVI Work Values Inventory
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GLOSSARY
Adab Good manners, courtesy, respect and
appropriateness
Adab-al-Islam The good manner adopted by Islam
‘Adalah or ‘Adl Means justice/fairness
Akhlaq Means morality and ethical values
Al-falah Means passion for excellence/victory
Allah A word for God, mostly used in the context of Islam
Amanah Means trustworthiness
Amanah-shura It is indicated as trustworthy-consultative
Amar maaruf wa nahi mungkar Enjoining what is right and forbidding what is
wrong
Amin Means honesty
Ammara The prone-to-evil psyche
‘Amr/nahi Means advice
Aqidah Means faith or belief
Dharurah/shartun/mutlub Means requirement
Enfaq Means sharing
Ensaf Means fairness
Etekal Means independence
Etme’nam Means calmness
Fardu ‘ain It is referred to as personal religious obligation
Fitrah Means human nature
Hadith The oral tradition about the words and deeds
(Sunnah) of the Prophet Muhammad (SAW)
Hajj Pilgrimage
Halal Islamic permissible product/industry
Haram An Arabic term meaning "forbidden", it is used to
refer to anything that is prohibited by Islam
Hejb Means modesty
Hosn zan Means not suspicious
Ibadah Means worship
Ihsan Means benevolence
Ijmā A consensus of Muslim scholars
Ijtihad The exercise of opinion in questions of law
Ikhlas Means sincerity
Iman Means faith or belief
Iqtisod Means moderation
Istiqomah Means steadfastness or persistency
Itqan Means perfectionism
Jihad A holy war undertaken as a sacred duty by Muslims
Juhdi Means effort
Kalam Allah The speech of God
Kiyasah Means smart
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GLOSSARY
Kufr Means disbelief or ingratitude

La ajala Means no rush
Lawama The self-reproaching psyche
Mas’uliyyah Means responsibility
Mohabbah Means kindness
Muhasabah al-nafs Means continuous self-criticism/examination
Mujahadah/al-mujahadah Means hardworking and optimal effort
Murunah Means flexible
Musa’adah Means helpful
Musawat Means equality
Mustahab Means obligatory
Muttaqin Means pious people
Mutmainna The righteous psyche
Nazm Means punctuality/timeliness
Nazofah Means neatness
Niyyat Means intention
Qath’i Means clear or definitive evidence
Qist Means equity and balance
Qiyās The analogy of human reasoning. It is one of the
methodologies used by Muslims scholars to derive
at a new solution to the problem
Qur’an The Muslims' holy book
Qana’ah Means satisfied
Redha Means contentment
Riba Literally means increase, but is more appropriately
translated as interest, compound interest or usury
Riyada al-nafs Means self-discipline
Sabr Means patience
Sabr-mujahadah It is indicated as patience-perseverance
Sadiq Means friendliness
Sahabah Friends of the Prophet Muhammad (SAW)
Sawala A passion for temptations
Sedaqoh It is interpreted as honesty
Seyarah Means self-centredness
Sidq Means truthfulness
Shari’ah Means Islamic Law
Shura/al-shura Means consultation
Shura-ta’awun It is indicated as consultative-cooperative
Solh Means peaceful
Sharf Means honourable
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GLOSSARY
Sunnah The collection of the sayings, deeds and approvals

of the Prophet Muhammad (SAW). Sunnah, also
called mandûb, means something that is encouraged
and approved
Sukuk The benchmark asset class among Islamic financial
products or also known as an Islamic bond
Syukr Means gratitude/grateful/thankful
Ta’awun Means cooperation
Taharah Means cleanliness from physical impurities
Taklif Means accountability
Tanafus Means competitiveness
Tanafus-ta’awun It is indicated as competitive-cooperative
Taqwa Means piety or God-consciousness
Takaful An Islamic Insurance
Tawakkal Means trust on Allah
Tazkiyyah Means purification
Ukhra Means others
Urf It is interpreted as the custom and social practice
Wara’ Means abstinence
Zakat It is the giving of a fixed portion of one's wealth to
charity, generally to the poor and needy
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LIST OF DIAGRAMS Pages

Diagram 1: Work Values and Work Values-Related Performance 53
Diagram 2: The Summary on the Effect of Work Values on Performance 61
Diagram 3: The Summary of the Intersections between Management Work Values, 66
IWVs and Workplace Performance Based on the Literature Review
Diagram 4: The Summary of Intersections between Management Work Values, 260
IWVs and Workplace Performance As a Result of This Study
Diagram 5: The Dyadic Effect of IWVs on Task Performance 261
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LIST OF FIGURES Pages

Figure 1: The Paradigm of the Study’s Philosophy of Research Methodology 76
Figure 2: Mixed-Method Design Matrix with Mixed-Method Research Designs Shown 79
in the Four Cells (adopted from Johnson and Onwuegbuzie, 2004)
Figure 3: Research Paradigm (adopted from Ahmad Bashawir, 2006) 82
Figure 4: The Diagram of the Study’s Methodology 86
Figure 5: The Response Rate of Survey 112
Figure 6: The Categorization of Islamic Work Values (IWVs) into Two Factors 156
Figure 7: The Theoretical Framework Linking Islamic Work Value Practices 166
With Work performance
Figure 8: The Revised Conceptual Framework Developed to Test Research Objective 2 174
Figure 9: The Direct Effect between Islamic Work Values and Job Performance 181
Figure 10: The Unconstrained Model of Females 183
Figure 11: The Unconstrained Model of Males 183
Figure 12: The Constrained Model of Females 184
Figure 13: The Constrained Model of Males 184
Figure 14: Median Distribution of Tenure Values 186
Figure 15: The Unconstrained Model for a Long Tenure 187
Figure 16: The Unconstrained Model for a Short Tenure 187
Figure 17: The Constrained Model for a Long Tenure 188
Figure 18: The Constrained Model for a Short Tenure 188
Figure 19: The Unconstrained Model for Young Employees 191
Figure 20: The Unconstrained Model for Old Employees 191
Figure 21: The Constrained Model for Young Employees 192
Figure 22: The Constrained Model for Old Employees 192
Figure 23: The Direct Effect of Task-Related Work Values on Task Performance 194
Figure 24: The Direct Effect of Setting-Related Work Values on Contextual Performance 195
Figure 25: A Partially Mediated Model 197
Figure 26: A Fully Mediated Model 197
Figure 27: A Partially Mediated Model 200
Figure 28: A Fully Mediated Model 200
Figure 29: The Direct Effect between Task and Setting-Related Work Values on 202
Job Performance Concurrently
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LIST OF TABLES Pages

Table 1: Consistency Theory (Ajzen, 1988) 28
Table 2: Theory of Cognitive Dissonance/ Inconsistency Theory (Festinger, 1957) 28
Table 3: Spearman Brown Theory 28
Table 4: Work Values in Existence 43
Table 5: The Work Values and the Performance-Related Outcomes 50
Table 6: Summary of Islamic Work Values (IWVs) 58
Table 7: Summary of the Research Questions 84
Table 8: Preliminary List of Islamic Work Values from the Process of Lexical Analysis 92
Table 9: Results of First Expert’s Assessment 94
Table 10: Results of Second Expert’s Assessment 96
Table 11: Results of Third Expert’s Assessment 97
Table 12: Full Results of First and Second Experts’ Assessments 99
Table 13: Final Results of Experts’ Assessments 100
Table 14: Summary of 25 Islamic Work Values (IWVs) 102
Table 15: Cronbach’s Alpha of Pretest 1, Pretest 2 and Pilot Study 110
Table 16: Goodness-of-Fit Criteria of Acceptable levels 117
Table 17: Summary of the Techniques Used in the Study’s Research Hypotheses 122
Table 18: Employees’ Demographic Composition 125
Table 19: Supervisors’ Demographic Composition 127
Table 20: The Frequency of Supervisor’s Rating 128
Table 21: Structure Matrix -Varimax Rotation 132
Table 22: Results of Reliability Analysis on IWV Constructs 135
Table 23: Goodness-of-Fit Statistics for the IWV Constructs 140
Table 24: Reliability and Validity Assessments of each IWV Constructs 141
Table 25: Descriptions and Symbols of Reliability and Validity Assessment 141
Table 26: Co-variances Coefficient for the Newly-Created IWV Constructs 142
Table 27: Discriminant Validity for All Composite Variables of IWVs 146
Table 28: Reliability and Validity Assessments of each Retained IWV’s Construct 147
Table 29: Goodness-of-Fit Statistics for the Retained Constructs of IWVs 148
Table 30: Factor Loadings of each Item for its Construct 149
Table 31: Factor Score Weights of 12 IWV Constructs 152
Table 32: The Results of EFA for IWV Composites 154
Table 33: Goodness-of-Fit Statistics for the Job Performance Construct 157
Table 34: Reliability and Validity Assessments of each Job Performance Construct 158
Table 35: Factor Loadings of each Item for its Construct 158
Table 36: Factor Score Weights of Performance Construct 159
Table 37: Means’ Results of IWV Variables 162
Table 38: Summary Results of Simple Crosstab 163
Table 39: The Research Hypotheses Statement 175
Table 40: Summary Results of Standard Regression Analysis for Predicting Work 178
Performance based on Supervisor’s Perception of Employee’s IWV Practices
Table 41: Summary Results of Spearman Correlation Analysis between Supervisor’s 179
Perception of Employee’s IWVs and Work Performance
xv
LIST OF TABLES Pages

Table 42: Summary Results of Employee Gender as Moderator 185
Table 43: Summary Results of Employee Tenure as Moderator 189
Table 44: Summary Results of Employee Age as Moderator 193
Table 45: Summary Results of Hypothesis Seven (H7) 199
Table 46: Summary Results of Hypothesis Eight (H8) 201
Table 47: The Summary Result of The Hypotheses and Strength of Path Coefficient (β) 203
Table 48: The Ranking of Islamic Work Values (IWVs) with regard to Contextual 225
Performance by Malaysian Employees
Table 49: The Ranking of Islamic Work Values (IWVs) with regard to Task 225
Performance by Malaysian Employees
Table 50: The Summary of Research Objectives and its Significant Findings 250
xvi
Abstract iii
Acknowledgements v
Abbreviations and Acronyms vii
Glossary ix
List of Diagrams xii
List of Figures xiii
List of Tables xiv
Table of Contents xvi
Chapter 1: INTRODUCTION
1.0 Introduction 1
1.1 Why Work Values? : A Brief Overview 1
1.2 The Study of Work Values – Does It Matter? 2
1.3 Background to the Study 3
1.4 Malaysian Context 5
1.5 Motivation for the Study 9
1.6 Work Values in Islam 10
1.7 The Effect of Work Values on Performance 11
1.8 Problem Statement 13
1.9 Purpose of the Research 13
1.10 Research Objectives 14
1.11 Significance of the Research 14
1.12 Outline of the Thesis 15
1.13 Conclusion 18
Chapter 2: LITERATURE REVIEW

2.0 Introduction 19
2.1 Definition of Work Values 19
2.2 The Effect of Work Values on Work Outcomes 21
2.3 The Influence of Perspectives in the Studies of Work Values 24
2.3.1 Psychological Perspective 24
2.3.2 Management Perspective 25
2.3.3 Attitudinal Perspective 26
2.3.4 Cross-Cultural Perspective 29
2.3.5 Personality Perspective 31
2.4 Work Values and Religiosity 34
2.5 Values and Performance 36
2.6 Studies on Performance 37
2.7 Conclusion 39
Chapter 3: Literature Review (continued)

3.0 Introduction 40
3.1 Studies on Work Values 40
3.2 The Effect of Work Values on Performance 46
3.3 Work Values in Islam 54
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3.4 Are Islamic Work Values (IWVs) Compatible with Universal Work Values? 62
3.5 The Influence of Moderating Effects 68
3.5.1 Gender 68
3.5.2 Tenure 69
3.5.3 Age 70
3.6 Conclusion 72
Chapter 4: RESEARCH METHODOLOGY

4.0 Introduction 73
4.1 Research Methodology 73
4.1.1 Qualitative and Quantitative Approaches 77
4.1.2 Mixed-Method Methodology 78
4.2 The Research Methodology of the Study 80
4.3 Research Questions 83
4.3.1 Exploratory Methods 84
4.3.2 Confirmatory Method 85
4.4 The Methodological Diagram of the Study 85
4.7 Conclusion 86
Chapter 5: STAGE ONE (QUALITATIVE STUDY)

5.0 Introduction 88
5.1 Qualitative Research 88
5.2 Rationale for Using Qualitative Research 88
5.3 Lexical Method 90
5.4 Expert Assessment 93
5.4.1 Results of the First Expert’s Assessment 94
5.4.2 Results of the Second Expert’s Assessment 95
5.4.3 Results of the Third Expert’s Assessment 96
5.4.4 Final Results of the Experts’ Assessments 98
5.5 Focus Group 101
5.5.1 Results of the Focus Group 101
5.6 Conclusion 103
Chapter 6: STAGE TWO (QUANTITATIVE STUDY)

6.0 Introduction 104
6.1 Stage Two (Quantitative Research) 104
6.2 Development of Measurement 105
6.3 Back Translation 107
6.4 Validity of Measurement 107
6.5 The Survey/Questionnaire 108
6.5.1 Employee Survey 108
6.5.2 Supervisory Survey 108
6.6 The Pre-Tests and Pilot Study 109
6.7 Administration of the Survey 111
6.8 The Response Rate 112
6.9 Reverse Coding (Scoring Questionnaires) 112
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6.10 Missing Values 113

6.11 Verification of Measures 114
6.11.1 Descriptive Statistics 114
6.11.2 An Exploratory Factor Analysis (EFA) 115
6.11.2.1 Uni-dimensionality 116
6.11.3 Confirmatory Factor Analysis (CFA) 116
6.11.3.1 Structural Equation Modeling (SEM) 116
6.12 Reliability and Validity 119
6.12.1 Reliability Assessment in SEM 119
6.12.2 Validity Assessment in SEM 120
6.12.3 Discriminant Validity 121
6.13 Data Analysis Techniques (Statistical Analyses) 121
6.13.1 Inferential Statistics 122
6.14 Conclusion 123
Chapter 7: SURVEY ANALYSIS (PRELIMINARY PROCESS OF DATA ANALYSIS)

7.1 Analysis of the Respondents’ Profile Composition 124
7.1.1 The Profile of the Employees 124
7.1.2 The Profile of the Supervisors 126
7.2 Non Response Bias 128
7.3 An Exploratory Factor Analysis 129
7.4 Reliability Analysis for EFA 135
7.5 Conclusion 136
Chapter 8: RESULTS ANALYSIS AND FINDINGS

PART 1: Data Analysis using a Confirmatory Factor Analysis (CFA)
8.1 Psychometric Properties of Measurement Models 137
8.2 Assumption Testing 138
8.3 Measurement Model 139
8.3.1. Goodness-of-Fit for Independent Variables (i.e. the IWV Constructs) 139
8.4 Factor Loadings and Covariance of a New Created Constructs 142
8.5 Discriminant Validity 144
8.6 Assessment of the Retained Constructs of IWVs 146
8.6.1 Goodness-of-Fit for the Finalized IWV Constructs. 148
8.7 Factor Loadings for 12 IWV Constructs 149
8.8 Factor Score Regression Weights (Composite) of 12 IWV Variables 151
8.9 The Categorization of IWV Constructs 154
8.10 Goodness-of-Fit for Dependent Variables (Performance) 157
8.11 Validity and Reliability Assessments of Dependent Variables 158
8.12 Conclusion 160
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Chapter 8: RESULTS ANALYSIS AND FINDINGS

PART 2: Structural Model (Hypotheses Testings)
8.1 Method of Analysis and Procedure 161
8.1.1 Descriptive Statistics 161
8.2 Model Assessment 164
8.3 Structural Model 165
8.4 Conceptual Framework 165
8.4.1 The Emergence of New Factors of IWVs 167
8.4.1.1 Task-Related and Setting-Related Work Values 167
8.4.1.2 The Relationship between Task Performance and Contextual Performance 169
8.5 The Revised Conceptual Framework of the Present Study 172
8.6 A Proxy Measures for performance 176
8.7 Testing the Research’s Hypotheses using Proxy Measures for Performance 181
8.7.1 Hypothesis One (H1) 181
8.7.2 Hypothesis Two (H2) 182
8.7.3 Hypothesis Three (H3) 185
8.7.4 Hypothesis Four (H4) 189
8.7.5 Hypothesis Five (H5) 194
8.7.6 Hypothesis Six (H6) 195
8.7.7 Hypothesis Seven (H7) 196
8.7.8 Hypothesis Eight (H8) 199
8.7.9 Hypothesis Nine (H9) 201
8.8 Limitations 204
8.9 Conclusion 206
Chapter 9: DISCUSSION OF THE FINDINGS

9.1 Discussion of the Findings 208
9.1.1 Research Objective One 210
9.1.1.1 Gratitude (Syukr) 211
9.1.1.2 Benevolence (Ihsan) 212
9.1.1.3 Responsibility (Mas’uliyyah) 213
9.1.1.4 Competence 214
9.1.1.5 Perfectionism (Itqan) 214
9.1.1.6 Self-Discipline (Riyada al- nafs) 215
9.1.1.7 Competitive-Cooperative (Tanafus-Ta’awun) 216
9.1.1.8 Consultative-Cooperative (Shura-Ta’awun) 217
9.1.1.9 Patience-Perseverance (Sabr-Mujahadah) 218
9.1.1.10 Hardworking and Optimal Effort (Mujahadah) 219
9.1.1.11 Continuous Self-Criticism (Muhasabah al-nafs) 220
9.1.1.12 God Consciousness/ Piety (Taqwa) 221
9.1.2 The Ranking of Importance on IWVs by the Malaysian Employees 223
9.1.3 Research Objective Two 226
9.1.3.1 Hypothesis One (H1) 226
9.1.3.2 Hypothesis Two (H2) 230
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9.1.3.3 Hypothesis Three (H3) 232

9.1.3.4 Hypothesis Four (H4) 234
9.1.3.5 Hypothesis Five (H5) 235
9.1.3.6 Hypothesis Six (H6) 236
9.1.3.7 Hypothesis Seven (H7) 242
9.1.3.8 Hypothesis Eight (H8) 245
9.1.3.9 Hypothesis Nine (H9) 246
9.2 Conclusion to the Findings 246
9.3 Conclusion to the Chapter 249
Chapter 10: IMPLICATIONS AND CONCLUSION

10.1 An Overview of Literature Review 253
10.2 An Overview of Major Findings of the Study 255
10.2.1 The Configuration of the Constructs of Islamic Work Values (IWVs) 255
10.2.2 The Impact of IWV Practices on Employees’ Job Performance 256
10.2.3 The Impact of Task-Related and Setting-Related Work Values 256
on Job Performance
10.2.4 The Influence of Gender, Age and Tenure of Employees in Moderating 256
the Impact of IWV practices on Employees’ Job Performance
10.3 What Can be Learned from This Study? 257
10.4 The Compatibility of the Findings to Fit a Broader Context 262
10.5 Contribution of the Study 266
10.5.1 Contribution to the Knowledge 266
10.5.2 Methodological Contributions 268
10.5.3 Managerial Contributions 269
10.6 Managerial Implications 270
10.7 The Major Findings and their Implications at a Glance 272
10.7.1 Responsibility 272
10.7.2 Perfectionism 274
10.7.3 Benevolence 275
10.7.4. Patience-Perseverance 277
10.7.5. Consultative-Cooperative 278
10.7.6. Continuous Self-Criticism 279
10.7.7. Piety 281
10.7.8. The Gender Issue 283
10.7.9. The Tenure Issue 284
10.7.10. Physical Maturity Issue 285
10.7.11. The Interaction between Task Performance and Contextual (non-task) 286
Performance.
10.8 Area for Further Research 287
10.9 Conclusion 288
REFERENCES 290
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APPENDIX 1 : The Terminology and the Taxonomy of Islamic Work Values 362
APPENDIX 2: The Results of the Three Categories of IWVs 390
APPENDIX 3: The References for Employee’s Questionnaires 392
APPENDIX 4: The References for Supervisor’s Questionnaires 402
APPENDIX 5: Sample of Employee’s Survey 403
APPENDIX 6: Sample of Supervisor’s Survey 413
APPENDIX 7: The Calculations of Construct Validity and the Average 418
Variance Extracted (AVE)
APPENDIX 8: Test for Non-Response Bias – Chi-square and Independent 427
Sample t-test
APPENDIX 9: The Calculations of Discriminant Validity 429
APPENDIX 10: One-Factor Congeneric and Two-Factor Measurement Models 441
1
CHAPTER 1: INTRODUCTION
1.0 Introduction
The chapter introduces the issue of work values and presents a brief review of the extant literature
with regard to them and their relationships with work outcomes. It also explains Islamic work
values and discusses their effect on employees’ performance. Also included in this chapter is the
background to the study, discussing the influence of Islamic work values in the Malaysian context.
The motivation for the study is considered, followed by the statement of the problem, the purpose
of the research and the research objectives, as well as its significance.
1.1 Why Work Values? : A Brief Overview
In discussing the failure or the downfall of an organisation, many researchers have attributed the
causes and the justifications to the lack in the practice of work values (Tayyab and Tariq, 2001).
Although other reasons have been blamed for the ineffectiveness of performance, work values
have always been one of the foremost reasons showing visible evidence for underperforming
organisations (Mulford and Comiskey, 2002; Ahmad Sarji, 2003; Parnell and Hatem, 1999; Mohd
Rashid et al., 2010).
In spite of this, work values continue to attract attention, particularly with regard to improving the
effectiveness of performance. Evidence suggests that the understanding and monitoring of work
values has a critical influence on organisational efficiency and effectiveness (Ali, 1988, Feather,
1975; Rokeach, 1973; Sikula, 1973; Ali and Schaupp, 1992). In fact, the main concerns in studying
work values according to Brunson (1973), Learned and Katz (1959) as cited in Ali, Azim and
Krishnan (1995) were to improve the organisational effectiveness.
Hence, this thesis proposes to study the impact of work values or, more specifically, Islamic work
values (IWVs) on the employees’ work performance. The work performance concerned in this
study includes contextual performance as well as task performance, with general job performance
also being taken into account in order to determine the relationship between work values and
performance effectiveness.
2
1.2 The Study of Work Values – Does it Matter?
The study by Meglino and Ravlin (1998) indicated that values influence individuals’ mode of
behaviour based on the evaluation of decisions. According to Rokeach (1973), William (1979)
and Meglino and Ravlin (1998), values directly affect behaviour in that they encourage individuals
to act in accordance with their values. In this regard, Epstein (1979) indicates values as one of a
number of forces that affect behaviour across a situation and over time.
According to Paarlberg and Perry (2007), popular management literature and scholarly research
across a variety of disciplines identify the important role values play in influencing employee
behaviour. Many researchers such as Meglino and Ravlin (1998), Dose (1997), Ginzberg et al.,
(1951), Super (1957), Zytowski (1970) regard values as desirable modes of behaviour. People’s
behaviour is a reflection of their values and priorities (Jabnoun, 2001).Thus, people’s behaviour
can be predicted based on the values held. In this respect, work values can be used in organisations
to affect performance, especially if the values of the employees are in alignment with the
organisations’ values and goals.
Empirical research on the impact of values on employee or organisational performance has shown
positive results (Paarlberg and Perry, 2007). Scholarly research geared to the public sector has
found that the best performing government organisations clearly articulate a set of values
(Denhardt, 1993; Hale, 1996; Paarlberg and Perry, 2007). According to Pain (2003), 80% of
Forbes 500 companies had incorporated values into their corporate credos and code of conduct.
Research by Spencer and Spencer (1993) suggests that superior performers are not solely judged
by their technical skills but by demonstrating motives, traits or attitudes which were influenced by
values (Rainsbury et al., 2002). In fact, according to Bae and Lawler (2000) and Tzafrir (2005),
high performance work practices start with not only managerial philosophies but, most
importantly, core values that emphasize the significance of employees as a source of organisational
competitive advantage. Therefore, in order to increase the employees’ efficiency and performance
there is a need to improve and change the way in which they behave at work (Montes, Jover and
Fernandez, 2003). In the organisation, values are viewed as principles responsible for the
successful management of a number of companies (Mitchell and Oneal, 1994). Given the potential
3
importance that work values have in influencing work performance, therefore, it is necessary not to
disregard their influence on employee job performance.
1.3 Background to the Study
According to Ali, Azim and Krishnan (1995), work values and values systems are two of the most
researched and discussed concepts in business literature. This is maybe due to the idea that values
can provide a potentially powerful explanation for behaviour (Hofstede, 1980), the behaviour of
both the organisation (Munson and Posner, 1980), and the performance of teams (Maznevski and
Peterson, 1997). Work values have been used to improve organisational effectiveness and the work
environment (Brunson, 1973; Learned and Katz, 1959), and also to predict individual behaviour
and attitudes within organisations (England, 1967; Sikula, 1973).
Specifically, understanding employees’ work values is crucial for many reasons (Senge, 1990). It
will help organisations in assigning the right person to the right employee role, since when there is
a correspondence between employees’ and organisational values, there will be a greater chance for
organisational achievement and success (Senge, 1990). Other studies have also explained the
impact of work values on work outcomes (Sagie and Koslowsky, 1998). According to Sagie and
Koslowsky (1998), some work values are contingent on performance at work (e.g. monetary
bonuses and promotion). Work values are assumed to influence attitudinal (Elizur and Shye, 1992;
Kidron, 1978; Putti, Aryee and Liang, 1989; Sagie, 1993) as well as behavioural outcomes such as
job performance (Becker and McKlintock, 1967; Judge and Bretz, 1992; Shapira and Griffith,
1990).
In Malaysia, there were always positive views regarding work values, which were believed to not
only overcome the problems of corruption, malpractice, abuse of power, unethical work behaviour
and inefficiency but also were believed to have helped Malaysia in easing out from the Asian
Financial Crisis faster than its counterparts (Nor Mohamed, 2007). Before the crisis, a number of
debates took place in the literature as to why East Asia was so successful and development
economists have even named the phenomenon as the “Asian Miracle”. Asian values have been
highlighted in the literature as one of the factors contributing to the “Asian Miracle” (for details of
the Asian Miracle see Anwar, 1997; Wee and Tan, 1997). Asian leaders such as Mahathir of
4
Malaysia and Lee Kuan Yew of Singapore highlighted Asian values when referring to the global
democratization, booming economy and political stability of the 1990s, before the currency crisis
of July 1997 had shocked Asian countries (Naisbitt, 1997; Inoguchi and Newman, 1997).
According to Budhwar and Fadzil (2000), there were many factors as to the causes of the turmoil.
Prominent among these were corruption, irresponsible domestic governance, property speculation,
undisclosed debts, nepotism/favouritism, willingness of both the domestic and foreign banks to
over-lend and poorly enforced financial regulations (for more details on Asian crisis see Burkett
and Hart-Landsberg, 1998; Chang et al., 1998; Lo, 1999; Patibandla and Prusty, 1998). Corruption
(or at least international perceptions of corruption) was found to correlate negatively with
economic growth over the long run (Mauro, 1995; Haggard, 1999). Other researcher such as
Strauss (2001) found that corruption affected growth and government efficiency in developing
countries. Mauro (1995) also found that corruption was a robust negative determinant of
investment, which in turn had negative implications for the rate of growth in the economy.
In Korea for example, outright corruption played a role in the Hanbo failure in 1997 which first
rattled market confidence in that country’s economic management (Lee, 1997; MacDonald, 1998).
Likewise, in Indonesia the story of cronyism is well known regarding the personal contacts
between the Presidents and some cronies such as a small group of Chinese businessman and
immediate family members who appeared more prominently on the list of those favoured
(Haggard, 1999). Corruption also played a role in the Thai crisis. Phongpaichit and Piriyarangsan
(1994) have documented in some detail the political manipulation of the budget and budget-related
scandals which were recurrent features of Thai politics in the 1990s.
The same case was true for Malaysia. According to Mahathir (2000), no one would deny that there
had always been some corruption in Malaysia, but the practice was neither widespread nor blatant.
In Malaysia, according to Haggard (1999) the issues of corruption were not the important
precursors to the crisis; instead it was due to the contagion of the Thai financial crisis which made
Malaysia devalue the ringgit in order to counter the production costs in Thailand. Some studies,
such as Budhwar and Fadzil (2000) claim that Malaysia has not been hit as hard as other countries,
since some organisations in Malaysia, especially those which run on Islamic principles, function
5
successfully and out-perform others not only under normal conditions but even in turbulent times
(for example in the Asian Financial Crisis 1996/1997) (Guan, 1998; Haron, 1996; Budhwar and
Fadzil, 2000). Several other studies, such as Friedman (1999), Lipford et al., (1993), and Yarwood
(1993), have also acknowledged that there are many successful organisations run on religious
principles which emerge in the literature. This is probably because religion defines the ideals of
life, which in turn are reflected in the values and attitudes of the societies and individuals (Fam,
Waller and Erdogan, 2004). Such values and attitudes shape the behaviour and practices of
institutions and members of cultures. People who accepted religion as the central focus of their
life according to Weibe and Fleck (1980) tended to have more concern for higher moral standards,
discipline and responsibility than those who were non-religious. In fact, a study by McNicholas
and Zimmerer (1985) has shown that strong religious beliefs were found to have a significant
association with negative attitudes towards the acceptability of unethical behaviours.
The aim of this research is to contribute to an understanding on the issue of work values and
performance in organisations particularly in Malaysian organisations. Since many studies have
found work values to have certain impacts upon individual work behaviours (e.g. Frieze, Olson,
Murell and Selvan, 2006; Hyde and Weathington, 2006), it is very possible that Islamic work
values (IWVs) could also have certain influences on job performance. In this respect,
investigating the link between IWVs and job performance in Malaysian organisations would offer
insights to why it is fundamentally important to practise IWVs in an organisation.
1.4 Malaysian Context
Malaysian organisations began to apply Islamic values in their organisations following the
introduction of an Islamic values policy by the government in the 1980s (Triantafillou, 2002;
Junaidah, 2010). The introduction of Islamic values, either merely coincidental or on a well-
researched basis, were introduced at the time when the study of work values flourished in the
literature. In 1975, Connor and Becker (1975) studied the relationship between values and the
organisation. Zald’s study (1963) determined whose values could predict organisational
performance. Values theorists such as Coughlan (1971), Gies and Leonard (1971), Hodgkinson
(1971) found a strong relationship between employees’ values and the character of the
organisational climate. Studies by Ronen (1978) found a relationship between values and job
6
satisfaction, between work values and leadership style (Flowers et al., 1975), between work values
and vocational choices (Super, 1970), between work values and motivation (Herzberg et al., 1956)
and also between work values and behavioural outcomes (Rokeach, 1979). The inculcation of a
work values policy in Malaysian organisations in fact was enforced at the time when the study of
values “boomed” in the literature. In the 1970’s, 1980’s and early 1990’s, the study of values
received most of the attention from the researchers (e.g. England, 1967; Rokeach, 1973; Ravlin
and Meglino, 1987a and 1987b) (Norris, 2004; Johri, 2005).
Realising the importance of work values, from time to time the Malaysian government has
introduced several new policies on work values. For example, in 1992, the National Institute of
Public Administration published “the 12 Pillars” specifying twelve fundamental values that should
guide the conduct of all Malaysian civil servants, namely: “valuing time, perseverance, pleasure
for working, dignity of simplicity, character, kindness, influence of examples, obligation of duty,
wisdom of economy, patience, improvement of talent and joy of originating” (INTAN, 1992;
Triantafillou, 2002; Karamuzzaman and Ahmad Zakariah, 1999). Then, in 2004, the Prime
Minister of Malaysia introduced a new list of values called “Islam Hadhari” to replace the Islamic
values promoted by the former Prime Minister. Recently, in 2009, the new Prime Minister of
Malaysia, Najib Razak has introduced eight values of “1Malaysia”: a culture of excellence,
perseverance, humility, acceptance, loyalty, meritocracy, education and integrity (BERNAMA,
2009; Mohd Azzizuddin, Norhafezah, Azahar and Rushdi, 2009).
In Malaysia, Islamic work values were first introduced and enforced in the civil services as early as
independence, through the civil service reform and organisational policy (Al-Qudsy, 2007).
Initially, the purpose was to instil work and ethical values in the civil service. The current thinking
in instilling work values practices in the organisation is to go back to Islamic teaching and practise
what has been taught by the religion. Since the majority of Malaysians are Muslim, the values
introduced are Islamic, but are also universal to take into consideration other religious followers
(Government of Malaysia, 1994; Triantafillou, 2002; Abdullah, 2005; Kumar and Raduan, 2010).
In the 1980’s, the Malaysian government announced the introduction of an Islamic values policy to
be implemented in the government administration and this was followed by the private sector a
few years after that (Triantafillou, 2002). Three years later, after introducing the policy on Islamic
7
values, the values were expanded from three values (clean, efficient and trustworthy) to eleven.
These included: trustworthiness, responsibility, sincerity, dedication, moderation, good conduct,
diligence, cleanliness, discipline, cooperation and gratitude (Karamuzzaman and Ahmad Zakariah,
1999; Triantafillou, 2002).
The purpose of civil service reform by the Malaysian government was to instil work values
practices, initially to reduce unethical behaviour and to improve the administrative bureaucracy
(Al-Qudsy, 2007; Mohamed Aslam, 2001; Government’s New Policies, 1986). Then gradually, the
reformation of attitudinal and behavioural change through inculcating values moved to the ethical
implementation of the code of ethics at the workplace and has then accelerated to the service
counter, with quality assurance standards such as ISO, TQM, Quality Day, QCC and awards
(Ahmad, Norma and Abdul Kuddus, 2003). Not only that, the Malaysian government had also
underlined several work ethics for the civil service as a principal guideline. Seven fundamental
values have been identified and focused for civil servants: these were quality, productivity,
innovativeness, discipline, integration, accountability and professionalism (Al-Qusdy, 2007).
These were introduced in many ways. Some were introduced through government policy such as
the Clean, Efficient and Trustworthy Policy, Leadership by Example, Look East Policy, Plan for
National Integrity, Code of Conduct Regulation 1993, Vision of 2020 and many more (Ahmad
Sarji, 1994, Abdul Karim, 1995).
The Malaysian government also introduced a Privatization Policy in which the private sector was
envisaged as the commercial and economic foundation of the nation (Mahathir, 1984;
Triantafillou, 2002). The civil service was to focus its attention on providing an environment
conducive to the private sector playing an effective role in the national economic development.
Following the introduction of an Islamic values policy and a privatization policy in the late 1980s,
a few Islamic organisations such as the Islamic Banks, Islamic Insurance, etc. have been set up in
which Islamic work values have become the accepted organisational values and mostly practised
by their employees (Mohamed Aslam, 2001; Haque, 2010). Then, in 1993, other commercial
banks also set up ‘Islamic windows’ in order to grab the advantage of the Islamic finance market
share. In the meantime, scholars and practitioners of Islamic finance contributed to creating
Islamic financial instruments and they increased in numbers (Mohamed Aslam, 2001). In the mid
8
1990s, an Islamic debt market for Islamic bonds was established so that for all practical purposes
Malaysia was said to have a parallel Islamic financial system alongside the conventional one,
representing Malaysia’s model of a ‘dual financial system’ (Mohamed Aslam, 2001).
The World Bank in a 1993’s report recognized Malaysian effort as a success story of economic
development in the Islamic world and as one of the “Asian Miracle” economies (Mohamed
Aslam, 2001). In Malaysia, the profit of Islamic banking and financial institutions has followed
conventional banking and finance quite closely, as compared with other countries, even though
they were only 30 years old in the making (Mohamed Aslam, 2001; Gait and Worthington, 2008).
According to the Business Monitor International (2008) in 2008 alone, the Islamic banking and
financial assets were totalling US$30.9 billion, the Islamic insurance assets US$1.7 billion,
Islamic private debt securities (PDS) market was valued at US$34 billion, equivalent to 45.5 per
cent of total domestic corporate bonds. It is also estimated that active Islamic money markets in
Malaysia channel about MYR30-MYR40 billion a month while the global sukuk issuances (the
benchmark asset class among Islamic financial products) rose 73 per cent in 2007 to a US$47.1
billion. In 2006, of all sukuk (Islamic bonds) issued globally, 60 % originated in Malaysia
(Mohamad and Md Yusoff, 2008).
The Malaysian approach to economic development was achieved through a unique combination
of Islamic reforms (Lawrence, 1998). According to Lawrence (1998), economic growth and
development is seen as the central goal of “Malaysia Islamic Reforms”. He interprets the
developments in Malaysia as “jihad” or striving in the economic sphere, in order to locate an
“Islamic dimension parallel to the commercial culture of advanced countries, while not
reflexively imitative of them” (Lawrence, 1998). Malaysia wants to be an Islamic capitalist nation
which is endorsing Islamic teachings yet is modernized and developed. It was for that reason that
the Malaysian government started promoting Islamic values to regulate its economy and society
since the 1980s (Adas, 2006). Realizing that people’s values guide their behaviour, in order to
change people’s behaviour good values must be instilled, especially in the organisations where
people work.
9
1.5 Motivation for the Study
This study examines the effect of Islamic work values on employee work performance. Islam was
chosen to be studied with regard to work values due to the interest in the effect Islam has on the
economy and businesses in Malaysia. Islam in Malaysia is not merely a religion, it influences
many management practices (Chong, 2005; Young, 1999; Rosner and Kleiner, 1998; Asma, 2001;
Fontaine and Richardson, 2003; Zabid et al., 1997; Asma and Lim, 2001). Malaysia is a
multiracial country consisting of three main races: Malay, Chinese and Indian. Islam is the main
religion with more than 60% of the population being Muslim (Norma and Mohd Ali, 1998;
Bhaskaran and Sukumaran, 2007; Idid, 2008). During the Asian financial crisis in the late 1990s,
Malaysia, Indonesia and Thailand, among others were hit. Even though many companies believed
that the currency speculators were the real culprits behind the crisis, the lesson learnt was that
many of the organisational failures were a result of a poor application of work values (Ahmad
Sarji, 2003).
According to Ahmad Sarji (2003), it has been suggested that excessive gearing was the main
reason for the Asian financial crisis, suggesting a lack of prudence in managing the funds of the
companies. The belief that debt financing was cheaper than equity financing encouraged the
managers to go for debt financing and extended their leverage to the maximum. When the
economy was attacked by the currency’s speculators, it went into a downturn, thus affecting
demands. Many companies found that they were unable to service their loans due to a low cash
flow and the collaterals, mostly share certificates, had depreciated substantially. Malaysia,
however, was not hit as hard as other countries and was able to recover faster than its counterparts
(Budhwar and Fadzil, 2000; Mahadevan and Mansor, 2007). There were several reasons for this
mentioned in the literature and one of them was the employees’ practice of Islamic work values.
Islamic-based organisations for example, were reported to be less affected by the recession
(Budhwar and Fadzil, 2000). According to Nor Mohamed (2007), in Malaysia, the emphasis on
the practice of better work values was not only to reduce unethical practices but in many cases,
they were believed to maintain and improve its economic stability.
10
In the case of Malaysia, the studies that directly relate the practice of Islamic work values by the
employees to their performance, either in relation to Islamic work values or with Islamic banking
and financial industries are scant, thus there is no clear evidence to give credit or credibility to the
theory that the practice of Islamic work values has made a significant contribution to
organisational effectiveness. The assumption that Islamic work values (IWVs) could bring about
improved job performance was implied, based on the success of Islamic banking and finance in
Malaysia and also due to the role played by Islamic values towards the establishment of Islamic
financial industries in the Malaysian economy as well as the Islamic values practised by the
employees in Malaysian organisations in general. For that reason, this study specifically examines
the impact of Islamic work values on employees’ job performance.
1.6 Work Values in Islam
Religion is a fundamental element that shapes the culture and influences all components of the
Islamic society (Mohsen, 2007; Harris and Moran, 1996). Values that differentiate between what
is good and what is bad are mostly influenced by one’s belief or the belief system of the society
or organisations. Values do not operate in a vacuum. Instead, they are permanently enshrined in
the belief system of a society (Nik Mustapha, 2003). Religion as a source of values was mostly
found in many examples of religious values such as Protestant Work Ethics, Jewish Work Ethics,
Christian Work Ethics as well as Islamic Work Ethics.
In Islam, values were hugely influenced by the the Qur’an and the Sunnah (the collection of the
Prophet Muhammad’s sayings, deeds and approvals or recommendations). Islam urges Muslims
to uphold righteousness and avoid doing harm (amar maaruf wa nahi mungkar). Almost all of
the work values in Islam are religious perspective. The sermon to do good deeds and avoid
wrongdoings (amar maaruf wa nahi mungkar) applies to and for everyone. There were also
Qur’anic verses and Hadith which specifically enjoins Muslims to act and conduct themselves in
a certain way.
The Islamic work values such as trustworthiness (amanah), patience (sabar), piety (taqwa),
sincerity (ikhlas), benevolence (ihsan), perfectionism (itqan) and justice (adalah) for example,
11
are derived first and foremost from the holy Qur’an and the teachings of the Prophet
(Government’s New Policies, 1986; Ibrahim, 1999; Triantafillou, 2002). To Muslims, Islam is a
complete way of life (Mardzelah, 2006). It is suitable for all circumstances, places and times and
it is a great failing of Muslims who do not want to take advantage of this teaching. Islamic work
values are compatible with current management style and are applicable to a wide variety of
universal applications (Robertson, Al-Khatib and Al-Habib, 2002; Smith, 2002; Halstead, 2007).
In Malaysia, the influence of Islam on employees’ values which were compatible with their
organisations was found to be one of the reasons for the success of those organisations (Smith,
2003).
1.7 The Effect of Work Values on Performance
Employees bring a vast of influence to the organisation and mutually influence the way of doing
thing in the organisation. The employees work values could have a significant effect on how they
behave themselves and the way they perform their tasks. In the organisation, the performance of
the employees is perceived as an integral input in the provision of organisational productivity
(Campbell, 1990; Campbell, Gasser and Oswald, 1996; Cleveland, Murphy and Williams, 1989).
Evidence from the organisations has suggested that work values are important for better results
(Becker et al., 2001; Huang and Dastmalchian, 2006). Kotter and Heskett (1992) for example,
have shown that value-led organisations have outperformed others in terms of growth in revenue
and in stock price, job creation and profit performance (reported in Sullivan et al., 2002, in
Hassan, 2007).
In the 1980s and early 1990s, several empirical researches have found that, apart from situational
and personal variables, values contribute to the individual performance (Hunter and Hunter,
1984; Khaleque, 1992). There are numerous studies reaffirming the relationship between work
values and vocational maturity (Miller, 1974; Post-Kammer, 1987), between work values and job
satisfaction (Ronen, 1978; Brief and Nord, 1990; Knoop, 1994; Sidani and Gardner, 2000; Wood
et al., 2000; Wong and Chung, 2003;), between work values and leadership style (Adler, 1991;
Flowers et al., 1975), between work values and ethical decision making (eg., Hegarty and Sims,
1978; Meglino et al., 1989; Shafer et al., 2001), between work values and job commitment
(Elizur and Koslowsky, 2001), between work values and motivation (Herzberg et al., 1956),
12
between work values and vocational choices (Super, 1970), and between work values and cross-
cultural management (Mellahi, 2001; White, 2006). A considerable amount of research has also
shown that work values have positive effects on behavioural outcomes (Meglino, Ravlin and
Adkin, 1989; Andrisani and Pames, 1983; Ajzen, 1991; Rokeach, 1979; Shapiro and Griffith,
1990) and could be tied to work performance and salary (e.g., Roe and Ester, 1999).
Several studies have also discussed the effect of religion on work value practices. For example,
Weber (1930) studied the effect of Protestant values on work ethics. Some other religions also
showed the influence of religion on their people’s behaviour. Confucianism for example has
shaped such Japanese work values as hard work, respect for time and the drive to accumulate
wealth (Coates, 1987). However, the influence of Islam on performance has not been given
adequate attention in the literature. Some studies, such as Ali (1988), Haddad and Lummis
(1988), Shaare (1995) and Yousef (2001) have considered IWVs but each one had a limitation.
Ali (1987) for example confined his research to Arab Muslims. Haddad and Lummis (1988) only
examined IWVs amongst Muslim immigrants in the United States. Shaare (1995) confined his
research to those Islamic work values that were promulgated by the Malaysian Government,
without relating them to performance (i.e. task performance or contextual performance) in a
management context. Yousef (2001) studied Islamic work ethics (IWE) empirically, but he also
confined his work to organisational commitment and satisfaction, and did not touch on task and
contextual performance. Although studies of IWVs and their effect on performance are scarce in
the literature, there are a number of studies in the area of work values that show some links with
performance, such as Shapira and Griffith (1990), Kotter and Heskett (reported in Sullivan et al.,
2002), Frieze, Olson, Murell and Selvan (2006), and Hyde and Weathington (2006).
Since work value is an abstract idea of what is desirable, it is not an easy task to measure it with
absolute accuracy. Most of the research on work values in the Islamic context revolved around
copying western work values found in the western context. It is important to note that although
western work values are applicable to a wider context, they are sometimes not accepted as
representing Asian or Muslim values. In fact, according to Hofstede (1980), as cited in
Triantafillou (2002) “the wholesale adoption of Western management principles and techniques
was likely to end in failure”. Because of that, Hofstede (1980) suggested that there was“an
13
urgent need to take local values into consideration”. According to Asma (1996), failure to take
this into account would almost inevitably result in commercial failure. Many studies have shown
that value measurements developed in the West have failed to fit into the less developed
countries or the Eastern context (Matthews, 2000; Schwartz et al., 2001). The Islamic work
values which have emanated from the Islamic tradition are presumably more related to a Muslim
context. In Malaysia, religion especially for the Malays seems to be the key variable in the
Malaysian workplace (Asma and Lim, 2001; Fontaine and Richardson, 2003) and there were in
fact studies which suggested the importance of religion in the Malaysian workplace (Zabid et al.,
1997; Asma and Lim, 2001). However, according to Schwartz (1994), religion as a construct is
generally ignored or is incorporated into other constructs. The assumption that Islamic work
values were most likely to have an impact on employees’ job performance was based on the
effect of general work values on employees’ performance found in the literature. The logic,
according to the theory of deductive reasoning is, if work values can affect job performance and
Islamic work values are work values, then why can IWVs not have the same effect on job
performance? This is based on a logical process of deriving a conclusion about a specific
instance based on a known general premise or something known to be true (Zikmund, 2003).
1.8 Problem Statement
In recapitulate, the current study is undertaken because of the following considerations:
1. the paucity of study which examines the role of Islamic work value practices in
explaining job performance;
2. the paucity of Islamic work values studies in the management discipline; and
3. the paucity of theoretical reasons underlying Islamic work values research.
The problem statement for this study therefore reads: What are Islamic work values and what is
their relationship with job performance?
1.9 Purpose of the Research
The purpose of this study is to examine the effect of Islamic work value practices on employees’
job performance in Malaysian organisations.
14
1.10 Research Objectives
This research was conducted in order to fulfil the research objectives of the study. Specifically,
the purpose of this study is two-fold in that it sets out to:
1. Identify what Islamic work values are

2. Examine the effect of Islamic work values (IWVs) on employees’ job performance
1.11 Significance of the Research
1.11.1 Theoretical significance
In terms of theoretical significance, this study fills the gap in the body of knowledge related to
work values practices in Malaysian organisations. This is a unique and pioneering study which
examines the impact of Islamic work values practices upon individuals’ job performance. The
results and findings of this research should provide important insight into the various work
values practices needed to be successfully performed in organisations. The study also enriches
the knowledge on work values in general and adds new knowledge to Islamic work values
(IWVs) in particular. The findings of this study both confirm previous studies and release new
knowledge and information regarding the impact of specific Islamic work values upon job
performance.
1.11.2. Practical significance
From the practical perspective, the findings of this study will be useful to managers and
practitioners in designing work values at micro or macro organisational levels in order to
improve employee performance and to enhance their practice. The consideration of how Islamic
work values might impact on the underlined domains seems to be a worthwhile and pertinent
endeavour.
1.1.11.3 Methodological significance
From the methodological perspective, this research, while not claiming to be comprehensive,
provides a model of work values for identifying meaningful dimensions through lexical analysis,
expert assessments, focus groups, Exploratory Factor Analysis (EFA), and Confirmatory Factor
15
Analysis (CFA) approaches. In addition, it also adds to the existing work values literature by
expanding the realm of job performance variables explained by task performance and contextual
(non-task) performance. The results of this study will be available to be used to design
managerial interventions which will enhance the impact of the studied concepts on the workplace
environment.
1.12 Outline of the Thesis

This thesis is divided into ten chapters.
Chapter 1: The Introduction provides a brief overview of the research. It begins by introducing
the main reasons for studying work values in this thesis. The chapter demonstrates the
importance of work values on organisational effectiveness, with particular attention to the
general effect on job performance. The chapter then relates the discussion of work values to the
Malaysian context to include Islamic work values, which is then followed by a brief overview
with regard to the effect of work values on performance. Briefly, the chapter also includes
discussion on the research background, the motivation for the study, the problem statement, the
purpose of the research, the research objective and its significance, followed by an outline of the
thesis.
Chapter 2: Chapter two, first of the two chapters devoted to literature review, outlines the earlier
and the existing studies on the issues of work values, Islamic work values and work
performance. It begins by defining the work values and the concepts associated with the
interpretation of work values. This chapter also draws attention to the role of work values in
influencing work performance. This is then followed by highlighting the importance of work
values’ study to include the theories of work values from the various perspectives of psychology,
management, attitudinal, cross-cultural and personality. The chapter also provides reviews on the
extant research on work values, the influence of religiosity and on the role played by values on
performance effectiveness.
Chapter 3: Chapter 3, the second half of literature review reflects on the studies of work values
and the effect of work values on performance related-outcomes. The subsequent sub-section
provides a way for the major theme (i.e. the Islamic work values) of the study to be addressed. In
16
reviewing the literature on management work values, job performance and Islamic work values
(IWVs), the study has found that some overlapping areas existed between them. This gives an
indication that IWVs could produce significant changes to the performance effectiveness among
the employees. A sub-section was also dedicated to the moderating effects of personal
characteristics such as gender, age and tenure on the values-performance relationship. It was
found that personal characteristics could affect the interaction between work values and work
outcomes, thus a sub-section was rendered necessary. The chapter also includes the proposed
hypotheses testing following the relevant and foregoing discussions.
Chapter 4: Chapter four presents the research methodology. This presents a discussion on
general research methodology and the research methodology adopted in this study. This chapter
also rationalizes the use of a mixed methodology based on the ontological and epistemological
assumptions in the context of the research problem. The rationale for the use of mixed-methods
is also given in this chapter. Thus, for all these reasons, the study has used a mixed-method of
sequential and equal status paradigm (i.e. QUAL-QUAN). The chapter also includes research
questions, exploratory methods, confirmatory methods and a methodological diagram of the
study.
Chapter 5: This chapter outlines the qualitative methods used in this study. The IWVs, which
were gathered from the research, did not represent an agreed set. In order to produce an agreed
set, a combined opinion from experts on the list gathered was needed and series of experts’
assessments were undertaken followed by a focus group to ascertain the agreement on the agreed
set. This chapter describes in detail on the qualitative method of the experts’ assessments as well
as a focus group discussion. The results from the qualitative research are presented in this
chapter.
Chapter 6: This chapter describes the quantitative methods employed in this study following the
qualitative study undertaken earlier on. It focuses on the development of measurement, validity
of measurement, back translation and the design of the survey questionnaires. This chapter also
discusses the use of an Exploratory Factor Analysis (EFA) and a Confirmatory Factor Analysis
(CFA) as well as reliability and validity assessments.
17
Chapter 7: This Survey Analysis highlights the demographic composition of the respondents
and the preliminary process of the data analysis. The chapter also provides the results of
Exploratory Factor Analysis (EFA) on the constructs of IWVs and the reliability analysis on each
of the constructs extracted.
Chapter 8: Chapter 8 consists of two parts.

Part 1: Part 1 of results analysis and findings’ chapter deals with establishing the validity,
reliability and a test of goodness of fit statistics for each of the constructs extracted from the EFA
results in chapter 7 using a one-factor congeneric measurement model as well as a two-factor
measurement model for model re-specification. Twelve IWVs constructs were finalized. The
factor score weights for these 12 constructs of IWVs were calculated and were used to represent
the regression coefficient values of each IWV’s constructs. The chapter also finalizes the
measurement model of job performance constructs to include task performance, contextual
performance and general job performance.
Part 2: Part 2 contains the theoretical framework and the revised framework to deal with the
emergence of new information gathered during the process. This chapter also deals with testing
the hypotheses in order to answer research objective two by using a structural model of SEM.
The chapter also provides a discussion on the hypotheses tests of the study, and outlines the
proxy measure of performance which was used as the dependent variable, including a discussion
on its limitations.
Chapter 9: This chapter outlines the discussion on the findings based on the research questions
proposed. Research question one involves no hypotheses testings. However, there were nine
hypotheses formulated to answer the research objective two. The chapter provides detailed
discussion on the findings of the nine hypotheses used to answer research question two.
Chapter 10: Implications and Conclusion. This summarizes the whole thesis by starting with an
overview of the extant research on the area of work values including the findings of the current
study. The chapter also outlines the implications of the study to the broader context of work
18
values and the managerial implications, as well as the contributions of the study. The chapter
also indicates several areas where further research is required.
1.13 Conclusion
Values affect people’s behaviour. People behave and react to certain news or inputs based on
what they believe in (i.e. their values). Although values or work values might not necessarily
guide individuals to behave according to their values, work values most of the time become the
guidelines for individuals to act upon and also to influence their attitudes, motivations, decision-
making, etc., thus values are an interesting subject to be studied. Since religion, especially to
Muslims, is a way of life and influences their every decision, work and walk of life, it is
worthwhile to examine whether IWVs specifically have a place in the workplace, especially in
relation to performance effectiveness. In Malaysia, the government initiated this implementation
first in the public service and later made it widespread to the private sector. Although the result
of this implementation looks desirable, only limited study has been carried out to measure the
role of IWVs on performance on a quantitative scale either in Malaysia or elsewhere, thus it
would seem a requirement exists to provide some information. In conclusion, this study aims to
provide some inputs to the study of work values in general and IWVs in particular, not only on
the relationship with employees’ job performance but also it aims to identify which work values
can have the most effect on job performance, assuming the link between work values and
performance can be established. The next section presents the review of literature which consists
of two chapters. Chapter 2 presents a general discussion on the literature review with regard to
the role of values in affecting performance, whilst chapter 3 presents the more specific reviews
on the identification of management or general work values as well as IWVs that can affect
performance.
19
CHAPTER 2: LITERATURE REVIEW

(Work Values and Performance)
2.0 Introduction
This chapter constitutes a review of the extant literature with regard to work values and their
relationship with work outcomes. Also included in this chapter are the studies of work values, a
discussion on the influence of religion on values and a review of the extant research on work
values and job performance. This chapter will also discuss the major gaps in the literature as far
as work values studies are concerned.
2.1 Definition of Work Values
It is important to note that the concept of values encompasses a range of meanings and be
understood in different ways and contexts, not all of which will be directly associated with
morality. Values may include “a statement of what a person or society believes is important; a
principle or belief considered worthwhile or desirable” (Paterno, 2001; Ziolkowski, 2005). The
Oxford English Dictionary defined value as worth, utility, desirability and qualities on which
these depend. According to Cuthbert and Quallington (2008), values are particular kinds of
beliefs that are concerned with the worth of an idea or behaviour and are important in guiding
people’s actions, their judgments, behaviours and attitudes towards others.
Another concept closely related to values is ethics. Studies in the literature sometimes used work
ethics to refer to work values (Wollack et al., 1971; Weber, 1985; Coates, 1987; Homola,
Knudsen and Marshal, 1987; Ali, 2005). Ethics refers to moral or immoral behaviour. According
to De George (1999), ethics is an “inquiry into nature and grounds of morality”. The term
morality is taken to mean moral judgements, standards and rules of conduct. Thus, ethics is a
theory of human behaviour seen from the perspective of either good or bad, while moral is
considered to be suitable norms for human beings. The use of the word “moral” in defining
ethics has resulted in ethics and moral to be considered synonymous and used interchangeably
(De George, 1999; Nor Suhana, 2003). Within the Islamic concept, however, the term ethics is
closely related to the word “akhlaq” (Qur’an, 68:4) (Rusnah, 2009). “Akhlaq” which is normally
translated as “ethics” or “moral” values has been defined by Ibn Sadr al-Din al-Shirwani (d.1076
20
AH, 1626/7CE) as “the science of virtue and the way to acquire them, or the vices and the way to
guard against them” (Halstead, 2007). The Arabic equivalent for virtue is “muruwwa” (Yasein,
1997). Another term for morality in Islam is “adab” or good behaviour. “Adab al-Islam” means
“the good manner adopted by Islam derived from its teachings and instructions” (Al-Kaysi,
1994; Halstead, 2007). Ethics, nevertheless is normally used synonymously with morality
(Hanafy and Sallam, 2001; Rusnah, 2009) and is the application of values to human actions and
behaviours (Ali, 2005).
Values may also be used to describe the worth, importance or usefulness of something to
someone. Seedhouse (1998) in Cuthbert and Quallington (2008) identifies a number of
categories of things people may attribute value to, including (a) physical objects such as a car or
a house, (b) aesthetic qualities such as beauty, (c) intangible traits such as friendship, creativity,
(d) principles or rules of behaviour such as truth telling, sanctity of life, or (e) ideologies such as
liberalism. According to Cuthbert and Quallington (2008) people’s beliefs and attitudes
regarding the way they should behave towards others, why they should act in a particular way
and what they think is the right or wrong thing to do are heavily influenced by their moral
understanding and their values.
By and large values also are used in different domains such as moral and ethics, psychology,
social, management and governance, or even economic. In the economic domain for example,
values were used in conjunction with preferences, desires and choices (i.e. people value or confer
worth on what they prefer, desire or choose and are prepared to pay for). However, in the
psychological domain, values are synonymously used in relation to attitudes and beliefs (i.e.
what people are attitudinally predisposed toward or believe in is what they value and can be
discerned by watching their behaviour such as voting for a particular political party (Cuthbert
and Quallington, 2008). Not only that, according to Cuthbert and Quallington (2008) values is
also used to mean social norms, assumptions, expectations, judgments and prejudices (the social
domain). Both values and norms therefore determine behaviour. The difference however is that
values are applicable for all situations, whilst, norms only prescribe behaviour for specific
situations (Rokeach, 1973; Beukman, 2005). In the management and governance sphere, values
were used interchangeably to refer to standards, visions and goals. Most of the time, however,
21
values were used in conjunction with morals, principles and commitments (the domain of
morality and ethics). According to Pattison (2004), morals are precepts or habits that aim to
attain what is good and desirable, that is what is valued, principles aim to ensure certain values
are realized and commitments are a form of consent to a set of values.
The concept of values, however, may not always be directly associated with morality. According
to Pattison (2004), a value can be described as an emotional disposition towards a person, object
or idea: it may be something recognized as good or worthwhile or reflect a personal belief or
attitude about the truth, beauty or worth of a thought, object or behaviour. Human personal
beliefs and attitudes regarding the way they should behave towards others, why they should act
in a particular way and what they think is the right or wrong thing to do are heavily influenced
by their moral understanding and their values (Cuthbert and Quallington, 2008). Values,
according to Carlopio, Andrewartha and Armstrong (1997) have a great influence on the way
people think, behave and relate with people and perform the daily tasks. In fact, values make up
the most central element that has intimate links with all aspects of behaviour (Smith and
Schwartz, 1997; Lim, 2001).
2.2 The Effect of Work Values on Work Outcomes
Work values have received a great deal of attention in the organisational behaviour literature
(Chatman, 1991; Meglino, Ravlin and Adkins, 1989; Shapira and Griffith, 1990) particularly
with regard to its effect on work outcomes. Notably, the ability of work values to predict human
behaviour in different settings such as the workplace has influenced much research in this area.
In fact, exceptional work in the area of values appeared in between the 60s and 80s, but they are
still being referred to by many of the recent studies. The works of Rokeach (1973, 1979), Weber
(1930) and England (1974) for instance are still being cited in most of the current research on
work values alongside the other recent researchers such as Ali (1988), Shapira and Griffith
(1990) or Schwartz (1999).
Many studies demonstrate that work values to have a positive connotation with behavioural
outcomes (Ajzen, 1991; Rokeach, 1979). For example Ali (1987), Blood (1969), Cherrington
(1980), Judge and Bretz (1992), McNeely and Meglino (1994), Tayyab and Tariq (2001), Bretz
22
and Judge (1994), Chatman (1991), O’Reilly, Chatman and Caldwell (1991), Elizur and Shye
(1992), Kidron (1978), Putti, Aryee and Liang (1989), Sagie (1998) and Sagie (1993) have all
shown that work values are related to work satisfaction. Other studies also have shown some
links between work values and job performance (Shapira and Griffith, 1990; Judge and Bretz,
1992; McNeely and Meglino, 1994; Becker and McKlintock, 1967; Aryee, Chay and Tan, 1994;
Ali, 1985; England, 1974; England et al., 1971; Watson and William, 1977; Sidani and Gardner,
2000; Feather and Rauter, 2004; Swenson and Herche, 1994; Vora, 1983; Roe and Ester, 1999),
between work values and motivation (Feather, 1975; Rokeach, 1973: Sikula, 1973; Andolseek
and Stebe, 2004; Elizur and Shye, 1992; Kidron, 1978; Putti, Aryee and Liang, 1989; Sagie,
1993), between work values and leadership style (Fiedler, 1967; Flowers et al., 1975; Matsui et
al., 1978), between work values and turnover and absenteeism (Shapira and Griffith, 1990;
Becker and McKlintock, 1967; Judge and Bretz, 1992) and also between work values and ethical
decision making (Judge and Bretz, 1992; McNeely and Meglino, 1994; Tayyab and Tariq, 2001).
The study of work values has also indicated that work values are related to organisational
efficiency and effectiveness (Ali, Azim and Krishnan, 1995). Significant correlations have been
reported between work values and performance effectiveness (Hackman and Oldham, 1975) and
in fact, according to Viola (1977), an understanding of employee work values has much to do
with the effectiveness, efficiency and morale of the organisation. Likewise, Hunt and At-Twaijri
(1996) also stressed that an understanding of employees’ work values was crucial for the success
of the organisation. Correspondingly, according to Ali, Azim and Krishnan (1995), an alignment
of work values between the employees or the managers with the organisations would provide a
great opportunity for goal attainment and the success of the organisations.
There also appears to be a growing tendency to think that work values affect other work-related
behaviour such as work commitment and job satisfaction (Kalleberg, 1977; Kanchier and Wally,
1989; Loscocco, 1989; Mottaz, 1986; Pinfield, 1984; Walker et al., 1982; Wong and Chung,
2003; and Wood et al., 2000). There are also studies such as Elizur (1996), Knoop (1994) and
Oliver (1990) which indicate the importance of work values in the development of organisational
commitment. Apart from that, there are also studies which have found links between managerial
values and corporate strategic decisions. For example, a study done by Guth and Tagiuri (1965)
23
and many other studies such as England and Lee (1974), Singer (1975), Schwartz and Bilsky
(1987) and Mossop (1994) have strengthened the perceived link between values and decision-
making styles.
In addition, the study of work values has also received attention in the field of motivation,
especially with regard to the effect of motivation on work values. Consumer researchers for
example have recently studied values in order to understand consumers’ underlying motivations.
This interest is driven by the view that values are more closely related to behaviour than are
personality traits and also because values are less numerous, more central and more immediately
related to motivation than are attitudes (Valette-Florence, 1988 and 1986, cited in Kamakura and
Novak, 1992; see also Amirshahi, 1997). Other studies such as Feather (1975), Rokeach (1973),
Sikula (1973), Andolseek and Stebe (2004), Elizur and Shye (1992), Kidron (1978), Putti, Aryee
and Liang (1989) and Sagie (1993) for example have also indicated the existence of a
relationship between work values and motivation.
In work outcomes studies, work satisfaction has probably received the most attention in work
values studies. Typical areas of investigation in the study of work values are values vis-a-vis job
satisfaction (see Butler, 1983; Drummond and Stoddard, 1991). Due to that interest, many
studies have found significant associations between values and job satisfaction (Ronen, 1978;
Ali, 1987; Blood, 1969; Cherrington, 1980; Judge and Bretz, 1992; McNeely and Meglino, 1994;
Tayyab and Tariq, 2001; Bretz and Judge, 1994; Chatman, 1991; O’Reilly, Chatman and
Caldwell, 1991; Elizur and Shye, 1992; Kidron, 1978; Putti, Aryee and Liang, 1989; and Sagie,
1993).
Reviewers on the work values literature have also suggested that values can be classified into
intrinsic and extrinsic types (Cotton, Bynum and Madhere, 1997; Nord, Brief, Atieh and
Doherty, 1990). The most widely used approach classifies work values either as intrinsic or
extrinsic (Herzberg, 1966; Wollack, Goodale, Wijting and Smith, 1971; Sagie, Elizur, and
Koslowsky, 1996). Although much of the impact of extrinsic is found in the literature, intrinsic
could equally well affect the work outcome. According to Wang (1996), extrinsic work values
are those things that employees desire or seek from the organisational and work context to satisfy
24
their psychological and social needs, whilst intrinsic work values are those that employees desire
or seek directly from their work activities to satisfy only their psychological needs (Wang, 1996).
According to Wang (1996), extrinsic and intrinsic work values are found to be closely related to
employees’ job satisfaction and productivity. In fact, Kazanas (1978) has indicated that workers
with intrinsic work values are not only more satisfied with their jobs but also more productive
than those with extrinsic values (see also Wang, 1996). Performance effectiveness was found to
relate to intrinsic work values in a study conducted by Shapira and Griffith (1990). Putti, Aryee
and Ling (1989) found that intrinsic work values among workers in an East Asian sample such as
Singapore related more closely to organisational commitment than extrinsic work values (see
also Rokhman, 2010).
2.3 The Influence of Perspectives on the Studies of Work Values
There are some perspectives that may explain the influence of values on the behavioural
outcomes of the individual. The most noticeable among them are: psychological, management,
attitudinal, cross-cultural and personality perspectives.
2.3.1 Psychological Perspective. In the psychological perspective, work values are more related
to expectancy-value theory. The origin of work values studies can be traced back to the
psychological study of motivation particularly and in fact, according to Schwartz (1992), the
essence of work values is the motivational goal it expresses. Expectancies and values are
assumed to directly influence performance, persistence and task choice (Eccles et al., 1983,
1984; and Eccles and Wigfield, 2002). The expectancies for success are defined as individuals’
beliefs about how well they will do on upcoming tasks, either in the immediate or in the longer
term. Values fit into this theory (expectancy-value theory) because values are one class of
motives which lead individuals to perform acts they think should be done (Eccles and Wigfield,
2002; Feather, 1988, 1992; Rokeach, 1979). This expectancy-value theory explains the
relationship between effort, performance and values. According to Vroom (1964) and Wheeler
and Buckley (2000), the individuals’ belief about the probability of the outcome of their effort
will lead to performance (expectancy) and this expectancy is multiplied by the probability that
25
the expected performance will lead to a reward (instrumentality) and by the perceived values of
that reward (valence).
According to Eccles and Wigfield (2002) performance can be influenced by expectancies and
values through task-specific beliefs such as a perception of competence, perception of the
difficulty of different tasks and the individual’s perception of other people’s attitudes and
expectations for them, by their affective memories, and by their own interpretations of their
previous outcomes. Wigfield and Eccles (1992, 1998) suggested that people became involved in
tasks that they positively valued, but avoided tasks that they negatively valued. Alternatively,
people tend to value the task when they achieve a better performance and devalue it when they
are not so good (Wigfield and Eccles, 1992, 1998; WANG, 1997). Thus, when a task has a high
interest value, the individual will be intrinsically motivated to do it. In fact, many researchers
found that an individual’s perceived task value may influence the strength or intensity of the
behaviour (Pintrich and Schrauben, 1992; Lin and Lu, 2010).
2.3.2 Management Perspective. Similarly, in the mainstream, the relationship between work
values and performance has been associated with the role of motive. This association of work
values with the underlying motive, according to Frieze, Olson, Murell and Selvan (2006) has
made the work value of wanting to do an excellent job is associated with working long hours.
Rokeach (1973) as cited in Peirson, Simnet and Pratt (1989) has also indicated that the
relationship between work values and performance exists as a result of the motivational
influence of values. Similarly, Jiambalvo (1979) suggested that the attainment of desired work
values affecting performance is by inducing higher levels of effort through motivational
influence.
On the other hand, according to Adkins and Russell (1997), Schein (1985), Meglino, Ravlin and
Adkins, (1989), and Adkins, Ravlin and Meglino (1996), work value can increase employee job
performance because of value agreement between the employees and the managerial or
organisational values, which may also have led to greater satisfaction (Meglino, Ravlin and
Adkins, 1989) and fewer turnovers (Sheridan, 1992). It should be noted that values can also be
important contributors to workaholism. Values, which are partially genetically determined and
26
partially acquired through personal and socialization experiences, (Meglino and Ravlin, 1998;
Rokeach, 1973; Ng, Sorensen and Feldman, 2007) are an internal belief about how one should
behave (Ravlin, 1995). A study of workaholics has found a direct link between individuals’
values and work outcomes (Bonebright et al., 2000). A passion for working inspires individuals
to dedicate much of their time and energy to their work and to persevere in spite of setbacks and
is one of the workaholics’ intrinsic attributes that has been found in many successful stories of
workaholics (Ng, Sorensen and Feldman, 2007; Pierson, Simnet and Pratt, 1989; Jiambalvo,
1979).
Rokeach (1973), a leading theorist of values, on the other hand has divided work values into two:
terminal and instrumental values. Terminal values are values that are pursued for their own sake
such as happiness and wisdom, whilst instrumental values are values related to behaviour or
action such as honesty and helpfulness. In instrumental values, Rokeach divided them again into
two: moral and competence values. According to this theory, moral values are believed not to
produce higher work performance but have the ability to sustain the good positive values in
oneself which may eventually enable higher work performance. The work values which are said
to increase work performance more are competence values. Competence values are those
qualities that were theorized by Rokeach to have an impact on the actor/people to increase their
work performance.
Work values studies also attribute the effect of values on work outcomes to the role of attitudes.
Roe and Ester (1999) believe that values do not influence people’s activity directly, but rather
indirectly through attitudes and goals. Values are not attitudes; Rokeach (1973) clearly
differentiated values from attitudes. He argued that values occupy a core position within the
human cognitive system and therefore determine the attitudes as well as the behaviours and
actions. Values are a more dynamic concept than attitudes, having a much closer link to
motivation (Wigfield and Eccles, 1992).
2.3.3 Attitudinal Perspective. The study of work values came into existence following the
Hawthorne theory about the workplace attitude and productivity back in the 1930s
(Roethlisberger and Dickson, 1939). Following the human relations movement, the Hawthorne
27
studies emphasized the links between the roles of employee attitudes and performance
(Roethlisberger, 1941; see also Judge, Thoresen, Bono and Patton, 2001). The premise that
attitudes lead to behaviour is prominent in the literature and most attitude researchers assume
that attitudes carry with them behavioural implications (Strauss, 1968).
According to Ajzen and Fishbein (1980), a person’s attitude towards certain behaviour is
determined by the set of values an individual holds about performing the behaviour. This set of
values will play a role in exerting influence on individuals to act consistently with their values.
In general, people who evaluate an attitude object favourably, tend to engage in behaviours that
foster or support them. People who evaluate an attitude object unfavourably tend to engage in
behaviours that hinder or oppose it (Eagly and Chaiken, 1993).
According to Ajzen and Fisbein (1980), individuals’ behaviour could be predicted from their
values which stems from the fact that human behaviour presupposes a degree of coherence
among thoughts, feelings and actions (Ajzen, 1988), that is an individual’s values and attitudes
tend toward a state of consistency, the way people express values consistent with their actions
sometimes in an effort to make a favourable impression on others (see Tedeschi et al., 1971).
According to Ajzen and Fishbein (1980), any research on work values and work performance
must, unavoidably involve their distinction from, yet interrelationship with attitudes and
behaviour.
Attitude is a product of beliefs about behaviour and an individual’s evaluation of the outcomes
resulting from that behaviour (Ajzen, 1991). It is postulated that the intention to perform
behaviour will be higher when the individual has a positive evaluation about performing it
(Ajzen, 1991; Taylor and Todd, 1995; Khalil and Pearson, 2006). This values-attitude-behaviour
hierarchy was suggested by a number of researchers and later empirically tested by others,
showing that values have external and internal dimensions which influence attitudes and these in
turn influence behaviours; this was established by Homer and Kahle (1988) (see also
Jayawardhena, 2004).
28
The importance of values in determining a person’s attitude seems to have agreement among
scholars in the study of attitudes (Ajzen and Fishbein, 1980). Essentially, in order to understand
why a person holds a certain attitude towards an object, it is necessary to assess his/her values
about that object (persons, oneself or situations). The table below illustrates the consistency
theory in which agreement exists between thought, feelings and actions.
Table 1: Consistency Theory (Ajzen, 1988)

Values Attitudes Behavior
Value hardworking Favourable (yes, I like it) Working hard
Do not value hardworking (do not Unfavourable (No, I do not like Do not put in effort
believe hardworking is beneficial) it)
Yet, inconsistency could also occur. In Festinger’s theory of cognitive dissonance, inconsistency
between two beliefs exists when holding one belief conflicts with holding the other (Festinger,
1957). Thus, when people’s overt actions conflict with their private values, they are expected to
try to reduce the resulting dissonance either by modifying their behaviours or by changing their
values (Ajzen, 1988).
Table 2: Theory of Cognitive Dissonance/ inconsistency theory (Festinger, 1957)

Values Attitudes Behaviour
Hardworking is beneficial Favourable (yes, I like it) Do not work hard/lazy
Hardworking is not related Unfavourable (No, I do not Still work hard
like it)
At this point, it is probably not too far fetched to say that an employee who values hardworking
is probably a hard worker. But before that, the logic of aggregation needs to be applied, in which
the average measures of different occasions have to be conducted. Aggregating over different
occasions illustrates the influence of factors consistently present across different occasions (i.e.
the disposition to perform the particular behaviour in question).
Table 3: Spearman Brown Theory
Values Attitudes Behavior Occasions
Hardworking Favourable (yes, I like it) Act differently Average the consistent
Unfavourable (No, I do not like or consistently factors present across
it) different occasions
29
In other words, in order to know whether a person is a hard worker or not, they have to be put
under trials and be measured on different or separate occasions. If the results of measurements
are high on most of the occasions, then it is reliable to say that they are hard workers. This is
because a lazy or a hard worker has a dominant factor that is consistently presented on most of
the different occasions, and the dominant traits will be prevalent on most of the occasions. This
idea is embedded in the Spearman-Brown prophecy formula in which the greater the number of
items used for measurement, the more reliable the score will tend to be (Ajzen, 1988; Hunter and
Schmidt, 1990; Judge et al., 2001).
2.3.4 Cross-Cultural Perspective. Since values are influenced by culture, it is worthwhile to

look at how culture might have influenced people’s work values and their work related
performance. In the last two decades, values were widely studied in the cross-cultural discipline.
Perhaps one of the most influential studies of value is that of Geert Hofstede (Kirkman, Lowe
and Gibson, 2006) in which his framework was developed using data from over 116,000 surveys
from over 88,000 employees, from 72 countries at IBM between 1967-1969 and between 1971-
1973. His cross-cultural theories are concerned around four dimensions; Individualism-
Collectivism, Power Distance, Uncertainty Avoidance, and Masculinity-Femininity (Hofstede,
1980; Kirkman, Lowe and Gibson, 2006) and later Hofstede and Bond (1988) developed a fifth
dimension, Confucian Dynamism (or Long Term Orientation (LTO) versus Short Term
Orientation).
Basically, Hofstede’s theory of cultural dimension suggested that individualistic people are
characterized by values such as autonomy, ambition, capability, intellectualism (Howard et al.,
1983), with strong emphasis on achievement and individual initiative (Lawrance, 1992).
Collectivism, in contrast, represents the opposite side. Collectivist people tend to put strong
emphasis on virtue, respect for the elderly, face saving, obedience, forgiveness, cooperation,
harmony, cheerfulness, politeness, helpfulness, love, kind-heartedness, courage, trust and
compassion (Abraham, 1998).
Among other things, Hofstede also theorized about the attributes of masculinity contrasted with
femininity. Hofstede associated masculinity with values like assertiveness, performance success
30
and competition (Hofstede, 1994; Jaw, Ling, Wang and Chang, 2007), the acquisition of material
things, and a lack of concern for others (Hofstede, 1980); it has also been associated with
dedication and commitment to one’s job (Hofstede, 1980; Robertson, Al-Khatib and Al-Habib,
2002) thus leaning in the direction of managerial decisiveness and performance orientation
(Robertson, Al-Khatib and Al-Habib, 2002). In the same vein, low uncertainty avoidance was
attributed a greater possibility of engagement in higher entrepreneurial activity (Schneider,
1980). Similarly, low power distance was also regarded as generating high work performance
outcomes (Busenitz and Lau, 1996). Hofstede and Hofstede (2005) also theorized that LTO
values such as thrift and perseverance correlated with economic growth. The nature of the values
involved make it very likely that they were the cause, while economic growth was the effect.
LTO stands for the fostering of virtues oriented toward future rewards. Its opposite pole, short-
term orientation, stands for the fostering virtues related to the past and the present (Hofstede and
Hofstede, 2005).
Hofstede’s theory of individualism, masculinity and work performance made a huge impact and
contribution to western society in explaining their rapid economic growth in the early eighties.
However, recently it has become a subject of considerable debate (Sampson, 1988; Spence,
1985). Most of the debates were, however on Hofstede’s (1980) differential representation of
samples for each country (Kagitcibasi, 1997; Voronov and Singer, 2002), the lack of
correspondence between Hofstede’s (1980) operational definitions of individualism and
collectivism and the items that he designated to measure the construct of individualism and
collectivism has contributed to the contrasting result by others in replicating the study.
According to Voronov and Singer (2002), Hofstede’s (1980) I-C (Individualism-Collectivism)
was never meant to be a psychological dimension but a sociology one; however, he justified his
theories and studies from a psychological perspective and these have been overused and misused
by psychologists and researchers in demonstrating that western individualist values are
especially more conducive to work growth and development than collectivist values.
With the pace of globalization continually increasing, where information and knowledge about
work values or other work-related practices becoming everyone’s text book, it could also be the
reason for much of the debate on Hofstede’s studies of the cultural values dimension. In today’s
31
business environment, the practice of employees in some parts of the world could also be seen
among employees in the other parts of the world. The cultural boundary was no longer
distinctive to certain cultures especially if it was related to the success of organisations. For
example, the practice of “kaizen” values or continuous improvement in Japanese organisations
around the 1990s has been copied by many organisations outside Japan. Thus, even though
culture is still part of the values and some element of values exists in certain cultures especially
if they are universal values, it is very hard to verify the traits of values which uniquely belong to
certain cultures. With that consideration, Hofstede’s cultural dimension of values based on
certain cultures would not be distinctively relevant to today’s business environment. In fact,
according to Johnson and Lenartowicz (1998) there is a need to renew Hofstede’s outdated data
because values change with rapid economic transformation (Lim, 2001). In Malaysia for
example, Hofstede (1980) and other studies such as Trompenaars (1993) and Asma (1996) have
indicated that Malays are a collectivist community with collectivist minds; however, more recent
study has shown some deviation from the original studies (Dahlia, 2008). Malay individuals
were beginning to think that being individualistic might be better at times (House et al., 2004;
Dahlia, 2008).
2.3.5 Personality Perspective. The personality studies on the other hand, look at the source of
human behaviour from a slightly different angle. According to most personality theorists, human
behaviour is based on both nature (genetic) and nurture in which environmental influences act
together to form specific behavioural outcomes (Carey and DiLalla, 1994). Keller et al., (1992)
found that 40% of the variance in measured work values was genetic in origin and 60% was
environmentally based after administering a work values questionnaire to 23 monozygotic and
20 dizygotic twin pairs who had been raised apart from each other (Sagie, Elizur and Koslowsky,
1996). In particular, the work values of achievement, comfort, status, safety and autonomy were
observed to be significantly inheritable (Sagie, Elizur and Koslowsky, 1996). Most of the values
theorists however did not identify values as nature and nurture, instead they were identified as
learned and developed through some kind of experience (William, 1979). In 1989, Peabody and
Goldberg used “values” as the small sixth factor of the personality dimension, referred to as
“internal” judgments. On some occasions, work values were sometimes used interchangeably
with personality traits. According to Adler (1996), McCrae and Costa (1996), Hough (1998),
32
Judge, Higgins, Thoresen and Barrick (1999), Judge, Martocchio and Thoresen (1997), Nikolaou
and Robertson (2001), Robertson and Kinder (1993), Salgado (1997) and Schneider (1996), the
role of personality traits in work-related behaviours and values has received renewed interest in
the relationship between traits and work values. The values-traits orientations such as
cooperative, responsible, organized, helpful or hardworking were prevalent in any personality as
well as in work values studies. The boundaries between work values and personality studies
were sometimes intersected. In fact, a study by Furnham et al., (2005) raises the possibility that
personality traits are not differentially related to intrinsic and extrinsic work values. Researchers
have argued that personality dispositions influence work values; thus, extraverts seek jobs with
variety and neurotics seek jobs with stability (Furnham et al., 2005). They found that
conscientiousness was the best predictor of work values (Furnham et al., 2005). According to
Beukman (2005), the relationship exists between values and personality and values serve as the
foundation on which one’s personality is built.
Personality traits are different from work values in terms of the characteristics given to the traits
of personality. These traits are the latent variable of personality and the only interpretation of
overt behaviour of the individual (Tett and Burnett, 2003). Values on the other hand are more
related to what it more preferentially desirable or what it should be (Fallding, 1965; Rokeach,
1972; see also Hofstede, 1998). If work values are a dimension of the personality traits, then
there must be an element of innate and acquired factors associated with values. Correspondingly,
according to Udovicic and Mulej (2006), values actually act in the sphere of personality.
Logically, if human behaviour can be attributed to one’s value and personality traits as an
individual characteristic, then personality traits may also be affected by values as attitude has
been.
Traits-oriented work values which fall in the Big Five Personality factors of conscientiousness
such as dependable, careful, thorough, responsible, organized, achievement oriented and planful
(Mount and Barrick, 1995) were found to be the most consistent predictors of job performance
(Barrick and Mount, 1991). Specifically, these traits-oriented values, according to personality
studies, have demonstrated a positive relationship with contextual performance (Hattrup,
O’Connell and Wingate, 1998; LePine and Van Dyne, 2001; Van Scotter and Motowidlo, 1996;
33
see also Kamdar and Van Dyne, 2007). Other traits-oriented values such as good natured,
flexible, cooperative, courteous, trusting, tolerant (Mount and Barrick, 1995) which come under
the personality dimension of agreeableness have been shown to predict task performance for jobs
involving frequent interaction or cooperation with others (such as management or sales). These
traits-oriented values were believed to specifically relate to certain types of career performance
such as those in sales or management and have less relevance to the performance of engineers.
Persistence and hard work for example have been found to show the most consistent predictors
of job performance across all types of work and occupations (Barrick, Mount and Judge, 2001).
Similarly, a stronger link was found between traits-oriented values with contextual performance
than with task performance (e.g. Bott et al., 2003; Chan and Schmitt, 2002; Mount et al., 1998;
Motowidlo et al., 1997; Jawahar and Carr, 2007).
The domain of work values themselves consists of characteristic of “pro social” which were very
much more associated with contextual than with task performance. Traits-oriented values which
were found in many personality and work values studies could according to Motowidlo et al.,
(1997) contribute to performance by way of habits, skills, and knowledge and are linked more
strongly to contextual performance criteria such as enthusiastic persistence, helping others etc.
(Tett and Burnett, 2003). A stronger link was also found between the ability to perform the job
and task performance than between ability and contextual performance (Motowidlo and Van
Scotter, 1994; Borman and Motowidlo, 1997). According to Tett and Burnett (2003), abilities are
more related to the work values dimension than to personality traits, as abilities are always
valued positively; being low on a given ability will never be judged a good thing. Personality on
the other hand is more complex because, while one pole of a given trait can contribute to
performance in some situations, the opposite pole can contribute in others.
Although in some instances, work values were found to be quite similar to personality traits, on
most occasions they act independently. In contrast to personality traits, work values were always
regarded as positive and therefore might have affected performance more than personality traits.
Personality traits are expressed as responses to trait-relevant situational cues (Tett and Guterman,
2000). According to Murray (1938), situations exert “pressure” on individuals to behave in trait-
related ways, which means that personality traits can fluctuate depending on the trait activation
34
cues. Even so, a great deal of research has shown that the five-factor (Openness, Agreeableness,
Conscientiousness, Neuroticism and Extraversion) personality model as a parsimonious
organising framework (Barrick and Mount, 1991; Hogan, Hogan and Roberts, 1996; Mount,
Barrick and Stewart, 1998). Existing research for example has demonstrated a positive
relationship between conscientiousness and citizenship behaviour (Hattrup, O’Connell and
Wingate, 1998; LePine and Van Dyne, 2001; Van Scotter and Motowidlo, 1996). Several meta-
analyses studies have also found a consistent relationship between conscientiousness and task
performance across various occupational groups (Barrick and Mount, 1991; Hough, Eaton,
Dunnette, Kamp and McCloy, 1990; Hurtz and Donovan, 2000; Salgado, 1997; Tett et al., 1991).
According to Kamdar and Van Dyne (2007), theoretically, conscientiousness in general should
lead to better performance because people high in conscientiousness are more motivated to work
hard and do a good job.
2.4 Work Values and Religiosity
The influence of work values studies has also penetrated the religious sphere. The influence of
religious or spiritual values has become one of the areas of interest in work values studies. A
study by Sagie (1993) has shown that religiosity is a factor that determines how people perceive
their work obligations and theoretically, values and religiosity are perceived to be closely related
to each other (Saroglou, Delpierre and Dernelle, 2004). Religion is probably the strongest and
most pervasive creator of values. According to Rokeach (1969) and Saroglou, Delpierre and
Dernelle (2004), the relationships between religion and values have been studied empirically
using different values theories and models. In general, religions have played an important role in
determining human behavior towards hard work thus maximizing productivity and performance
(Shukri, 1999).
Accordingly, the links between religious commitment and work values which affect the attitude
towards work performance have been indicated by many researchers. Harris and Moran (1996)
for example have indicated that religion in some Arab countries permeated the lives of people.
According to Harris and Moran (1996), the introduction of opposite or conflicting values would
probably result in a clash that would have a detrimental effect on performance. As cited in Sagie
35
and Koslowsky (1998), Weber (1930) has demonstrated a possible relationship between religion
and work values. Weber (1985) believed that work values and its religious framework
encouraged hard work and productivity (see also Arslan, 2001). According to Weber (1930), the
business activities of Protestants were found to be influenced by their unique ethics-laden work
values (Dervic, Oquendo, Grunebaum, Ellis, Burke and Mann, 2004).
In the same vein, Coates (1987) also has shown the influence of religion on values. The
Confucian work ethic was found to shape Japanese work values, such as hard work, respect for
time, and the drive to accumulate wealth. A study specifically identifying Chinese values
(Chinese Culture Connection, 1987) has also found a unique value labelled “Confucian work
dynamism” based on Confucian social philosophy. According to Niles (1999), Confucian virtues
such as self-control, duty and conformity are believed to have influenced the recent
unprecedented economic rise in some Asian countries. Other studies such as Saroglou, Delpierre
and Dernelle, (2004), and Hunt and Vitell (1986) have also related values to religiosity. A similar
conclusion regarding the Jewish ethic on the American Jews’ values has been found. Jewish
values such as diligence have been found to have an effect on the socio-economic achievements
of American Jews (Homola, Knudsen and Marshal, 1987). Islam also acknowledges the
constructive role of values in influencing people’s behaviour. According to Kalantari (1998),
technical competency and moral character were given equal emphasis in assuming a position of
public or private office. Islam gives equal weight to standards of integrity, honesty, and character
as to technical competency (Kalantari, 1998).
Substantial evidence indicates that religious values could also have a significant effect on
employee’s behaviour (e.g Hunt and Vitell, 1986). According to Cukur, Guzman and Carlo
(2004), employees’ work values could also be influenced by their religious background
particularly when it is related to heavenly religious orientation (Kalleberg, 1977). Paloutzian and
Ellison (1982) have shown that those who espouse a personal religious commitment, as opposed
to mere adherence to external religious forms, tend to score significantly higher in terms of
spiritual well-being and its component sub scores. A study on health care givers, for example,
has shown a positive relationship between spiritual well-being and the quality of care provided
(Ellison and Smith, 1991).
36
There are some studies such as Chusmir and Koberg (1988), Cascio (1998), and Martison and
Wilkening (1983) which have indicated the presence of a positive relationship between
religiosity and job satisfaction. According to Chusmir and Koberg (1988), Cascio (1998), and
Martison and Wilkening (1983) the importance of religion in the life of an employee would
contribute to higher productivity and better work performance. The employees of both Protestant
and Catholic persuasions were found to have higher job satisfaction than those with no religion
(Martison and Wilkening, 1983). A study by Vecchio (1980) also has shown the influence of
religion on job satisfaction. Religious affiliation was found to significantly affect the job
satisfaction-job quality relationship for a national sample of the United States labor force.
Similarly, a study carried out by Jamal and Badawi (1993) has also found a positive relationship
between the level of employee religiosity and job satisfaction (see also Abdel-Khalek, 2007).
According to this study, the majority of the sample in the study were found to feel contented and
satisfied with their jobs when they were more religious. Although there were debates about the
direction of effect between job satisfactions and job performance, previous studies (Conway,
Williams and Green, 1987; Rauktis and Koeska, 1994) have indicated that a decrease in the level
of job satisfaction in either way would lead to less productivity and poor performance.
2.5 Values and Performance
According to Sagie, Elizur and Koslowsky (1996), most conceptualization in the area of work
values includes some reference to their effect on behavioural measures such as performance. In
the work settings, work values could have influence on many job performance constructs. Self-
discipline for example is related to task performance to achieve the mastery necessary for top-
quality work. Likewise, work values such as trust could exert an influence on non-task
performance or extra-role as well. In fact, according to Mellinger (1956), trust has shown to have
an influence on communications (Mellinger, 1956), problem solving (Zand, 1972) and
adaptiving (Kegan, 1971) which indirectly could have an effect on job performance. According
to Sagie, Elizur and Koslowsky (1996) within the work setting, the performance of employees is
considered as an integral part of organisational effectiveness and productivity.
37
According to Becker and McKlintock (1967), values can be considered as standards to judge and
choose between alternate modes of behaviour. An individual who values hard work would be
expected to invest more time and effort regardless of the obstacles he/she may encounter (Sagie,
Elizur and Koslowsky, 1996). The development of a worker’s potential for example normally
begins with his/her values system. This is because by possessing knowledge and professional
skills alone, a worker may not be able to be at his/her best if psychologically he/she is not
prepared for continuous quality performance (Nik Mustapha, 2003).
According to Hunter and Hunter (1984) and Sagie, Elizur and Koslowsky (1996) in the
management studies, performance received considerable attention as it is significantly crucial for
organisational profitability and is also viewed as the life blood of any organisation (Hunter and
Hunter, 1984; Sagie, Elizur and Koslowsky, 1996). Thus, according to Sagie, Elizur and
Koslowsky (1996), although, the impact of work values on performance might be slight, their
contribution to organisational effectiveness is enormous. In the literature, several studies have
considered the relationship between work values and performance. For example Shapira and
Griffith (1990) found that the work values of managers and engineers were strongly related to
their performance ratings and in fact, performance ratings remain the primary means by which
merit increases and organisational rewards are determined (Varma and Stroh, 2001). Therefore,
investigating the factors that contribute to better performance is as crucial as investigating the
outcomes of performance (Deluga, 1994).
2.6 Studies on Performance
In the field of performance, across career theory and research, performance has been constantly
found to be an influential predictor of favourable employment outcomes on both objective and
subjective dimensions (Allen and Rush, 1998; Greenhaus et al., 1990; Judge and Bretz, 1994;
Porter and Lawler, 1968; Stumpf and London, 1981). Performance refers to the evaluative
component of behaviour. Such an orientation focuses on the critical requirements of job-
behaviours that are important in differentiating between doing a job effectively and doing it
ineffectively (Campbell, Dunnette, Lawler and Weick, 1970; Borman and Brush, 1993). In truth,
performance has been variously interpreted. For example, Mrayyan and Al-Faouri (2008)
38
defined job performance as how well the job is done in accordance with established standards.
While, McConnell (2003) defined it as an action that can be observed and measured. Typically,
researchers have equated job performance with the performance of specific job tasks.
Lately, there appears to be a consensus among researchers (e.g., Borman and Motowidlo, 1993;
Campbell, McCloy, Oppler and Sager, 1993; Motowidlo and Van Scotter, 1994; Organ, 1997)
that an effective construct should be broad enough to encompass not only in-role behaviors
(getting ahead), but also all aspects of work-related behaviors (getting along) (Borman and
Motowidlo, 1993; Judge, Thoresen, Bono and Patton, 2001) so that employees can be accurately
and completely evaluated, measured and accordingly rewarded. Borman and Motowidlo (1993)
distinguished between the task performance and non-task performance or contextual
performance that is important in all jobs.
Task performance is defined as behaviours that contribute directly to the organisation’s technical
core and include those activities that are typically recognized as part of a workers job (Coleman
and Borman, 2000; Greenslade and Jimmieson, 2007). Non-task performance, also known as
contextual performance, on the other hand refers to non-task activities or those behaviours that
maintain the broader social environment in which the technical core must function. It includes
more discretionary behaviours that assist the organisation to function (Borman and Motowidlo,
1993; Greenslade and Jimmieson, 2007). The behaviours that represent non-task performance or
contextual performance are more stable across roles and include organisational support, job-task
support and interpersonal support (Coleman and Borman, 2000).
In other words, task performance corresponds to getting ahead, and non-task performance or
contextual performance corresponds to getting along with others. Recent research has begun to
view the performance construct as also encompassing both in-role and extra-role behaviour (e.g.,
Barksdale and Werner, 2001; Chun, Law and Zhen, 1999; Fisher, 2003; Janssen, 2001; Wayne et
al., 1997; Wong and Law, 2002; Hwa, 2004). Getting along was defined as behaviour that gains
the approval of others, enhances cooperation, and serves to build and maintain relationships.
Getting ahead was defined as behaviour that produces results and advances an individual within
the group and the group within its competition (Hogan and Holland, 2003). According to
39
Borman and Motowidlo (1993) getting ahead (task performance) and getting along (non-task
performance or contextual performance) contribute independently to overall job performance.
2.7 Conclusion
The studies on the work values have shown that values or work values possess some important
roles in the effectiveness of job performance. As mentioned by Paarlberg and Perry (2007),
many performing organisations describe work values as a set of principle in guiding their work
behaviours and, in fact, most of Forbes 500 companies also include work values in their
corporate credos (Pain, 2003). All these of course are not without a reason. Work values have
been acknowledged by many studies to have influence on a variety of employee and
organisational behaviours and outcomes (Andrisani and Pames, 1983, Abu Saad, 2003; Adkins
and Russell, 1997). There were also indications that work value may be contextual. That is work
values are not operated in a vacuum, instead they are applicable to different contexts and
settings. It is in fact quite clearly indicated in the literature that work values are crucial for the
smooth effectiveness of employment performance and studies from different contexts such as
Japan, China and America have reaffirmed that work values can be situational. If this is the case,
it is likely that work values can also have distinctive impacts on job performance in the
Malaysian context. The next chapter looks at IWVs and their potential impacts on work
performance.
40
CHAPTER 3: LITERATURE REVIEW

(Work Values Affect Performance)
3.0 Introduction
This chapter reviews the studies on work values to highlight their role in general and on
performance in particular and also includes the sections that deal with Islamic work values
(IWVs). It consists of sections which reveal the overlapping area between work values in
general and Islamic work values (IWVs) in particular, between work values and performance as
well as between IWVs and performance. This chapter also reviews the possible covariates
between general work values and their effect on job performance in order to develop a
foundation for an Islamic work values framework to set the stage. With that, the hypotheses of
the study are discussed to test the interest of the study.
3.1 Studies on Work Values
There is an abundance of studies of work values in the literature. In each of them, a number of
work values were introduced and there were also some refinement studies undertaken. Among
these studies is included scales of measurements to consider work values. The scales used were
either newly developed or borrowed, or sometimes just a refinement of the existing scales. A
few also came with their own tests or scales to measure the work values, but others just made
used of the existing scales. Even so, there were several who made some changes to the existing
scales.
Probably, the earliest study on work values was done by Weber (1930, 1958) regarding the
values of the Protestant Work Ethics (PWE). This study consisted of work values such as
industriousness, self-discipline, asceticism and individualism (Feather, 1984; Wollack, Goodale,
Wiljing and Smith, 1971). Another of the earliest studies on work values was by England (1967).
He developed his own scale which he called the Personal Values Questionnaire (PVQ) in order
to measure the work values of ambition, ability, skill, cooperation, achievement, competition and
aggressiveness.
41
Another study was by Super (1970) who used the Super Work Values Inventory (Super, 1970) to
study the relationship between work values and vocational behaviour. In this study, Super (1970)
identified 6 aspects of work values: material success, altruism, condition and association,
heuristic-creative, achievement-prestige and independence-variety (O’Conner and Kinnane,
1961; Dose, 1997). In addition, there was another new scale known as the Minnesota Importance
Questionnaire (MIQ) which was developed by Gay, Weiss, Hendel, Dawis and Looftquist (1971)
in order to measure the work values of achievement, altruism, autonomy, comfort, safety and
status (Kellar, Bouchard, Arvey, Segal and Dawis, 1992). Similarly, there was another scale
known as the Work Values Inventory (WVI) which was used to measure the work values of
comfort, security, competence, growth and independence (Meyer, Irving and Allen, 1998).
Rokeach (1973) also developed his own scale to measure work values, but he divided them into
two: a) terminal values which consist of values such as recognition, security, a comfortable life
and a sense of accomplishment, and b) instrumental values such as ambition-broad minded,
capable, cheerful, clean, courageous, forgiving, helpful, honest, polite, responsible and also
intellectual.
Ravlin and Meglino (1987a and 1987b) and Meglino et al., (1989) also came up with their own
work values which included achievement, concern for others, honesty and fairness and used the
survey called the Comparative Emphasis Scale (CES) (Cornelius, Ullman, Meglino, Czajka and
McNeely, 1985) to measure these values. Another study on work values was by Schwartz (1992,
1994). According to Cukur, Guzman and Carlo (2004), the studies by Schwartz (1992, 1994)
which used the Schwartz Value Inventory indicated 10 distinct individual-level values: power,
achievement, hedonism, stimulation, self-direction, universalism, benevolence, tradition,
conformity and security.
However, there were also studies which incorporated most of the scales used in work values
studies such as the one by Macnab and Fitzsimmons (1987); they used the multitrait-
multimethod study of the Minnesota Importance Questionnaire (MIQ) (Lofquist and Dawis,
1971), the Work Values Inventory (WVI) (Super, 1970), the Canadian version of work values
(WIS, 1980) and the Work Aspect Preference Scale (WAP) (Pryor, 1981) to study the work
values. In addition, there were also several other studies such as that done by O’Reilly and
42
colleagues (1991) who were just interested in measuring certain types of work values such as
taking responsibility, working in collaboration with others and being competitive. In all the
studies of work values, at least 76 different work values have been considered in the literature.
Table 4 below summarizes them.
43
Table 4: Work Values in Existence
No. Work Values Authors

1. Ability England et al., (1971); Scarborough and Zimmerer (1996)
2. Accountability Foster and Wilding (2000); Lawton (1998); Needham (2006); Plant (2003); Laschinger and
Wong (1999)
3. Achievement Ravlin and Meglino (1987); England et al., (1971); Gay et al., (1971); Lofquist and Dawis
(1971); Super (1970); Schwartz (1992, 1994); Elci (2007); Barrick and Mount (1991)
4. Aggressiveness England et al., (1971)
5. Aggrandizement Lofquist and Dawis (1971)
6. Altruism Gay et al., (1971); Lofquist and Dawis (1971); Pryor (1981); Macnab and Fitzsimmons
(1987); Super (1970)
7. Ambition England et al., (1971); Rokeach (1973); Weber (1990); Howard et al., (1983); Mellahi
(2001); Schwartz et al., (2001); Thomas (1997); Frieze et al., (2006)
8. Asceticism Weber (1990); Ryan (2002)
9. Authority Macnab and Fitzsimmons (1987)
10. Autonomy Gay et al., (1971); Lofquist and Dawis (1971)
11. Benevolence Schwartz (1992, 1994)
12. Broadminded Rokeach (1973)
13. Capability/capable Rokeach (1973); Weber (1990); Howard et al., (1983); Mellahi (2001); Schwartz et al.,
(2001); Thomas (1997); Frieze et al., (2006)
14. Cheerful Rokeach (1973); Weber (1990); Abraham (1998); Mellahi (2001)
15. Clean Rokeach (1973); Weber (1990)
16. Comfort Gay et al., (1971): Meyer et al., (1998); Lofquist and Dawis (1971)
17. Comfortable life Rokeach (1973); Ravlin and Meglino (1987a and 1987b); Paarlberg and Perry (2007)
18. Commitment Foster and Wilding (2000); Lawton (1998); Needham (2006); Plant (2003); Scarborough and
Zimmerer (1996)
19. Competence Meyer et al., (1998); O’Neill and Duker (1986); Terpstra and Olson (1993); Raduan et al.,
(2006)
20. Competitiveness England et al., (1971); O’Reilly et al., (1991)
21. Concerns for others Ravlin and Meglino (1987a and 1987b); Ng and Feldman (2009)
22. Conformity Schwartz (1992, 1994)
23. Cooperation/ England et al., (1971); O’Reilly et al., (1991); Abraham (1998); Mellahi (2001); Witt et al.,
Collaboration (2002)
24. Core self-evaluation Erez and Judge (2001); Judge, Erez, Bono and Thoresen (2003)
25. Courageous Rokeach (1973); Weber (1990)
44
26. Creativity Pryor (1981); Macnab and Fitzsimmons (1987)

27. Detachment Pryor (1981)
28. Diligent Shamsudin, Mohd Kassim, Hassan and Johari (2010); Weber (1958); Elci (2007)
29. Doing excellent job Frieze et al., (2006)
30. Fairness Ravlin and Meglino (1987 and 1987b)
31. Forgiving Rokeach (1973); Weber (1990); Abraham (1998); Mellahi (2001); Schwartz et al., (2001)
32. Growth Meyer et al., (1998)
33. Hedonism Schwartz (1992, 1994)
34. Helpful Ravlin and Meglino (1987); Weber (1990); Abraham (1998); Mellahi (2001); Schwartz et al.,
(2001)
35. Honesty Ravlin and Meglino (1987); Frieze et al., (2006); Weber (1990); Schwartz et al., (2001); Ng
and Feldman (2009); Rokeach (1973)
36. Imaginative Rokeach (1973); Weber (1990); Howard et al., (1983); Mellahi (2001)
37. Impartiality Foster and Wilding (2000); Lawton (1998); Needham (2006); Plant (2003)
38. Independence Selmer and Waldstrom (2007); Meyer et al., (1998); Pryor (1981); Macnab and Fitzsimmons
(1987); Super (1970); Weber (1990); Ryan (2002); Howard et al., (1983); Mellahi (2001)
39. Individualism Weber (1990)
40. Industriousness Weber (1990)
41. Influential Schwartz et al., (2001)
42. Initiative Scarborough and Zimmerer (1996)
43. Intellectual Rokeach (1973); Super (1970); Weber (1990); Howard et al., (1983); Mellahi (2001)
44. Integrity Foster and Wilding (2000); Lawton (1998); Needham (2006); Plant (2003)
45. Leisure avoidance Ryan (2002)
46. Lifestyle Pryor (1981)
47. Logical Weber (1990)
48. Loving Weber (1990); Abraham (1998); Mellahi (2001)
49. Loyal Schwartz et al., (2001)
50. Making lots of money Frieze et al., (2006); Pryor (1981)
51. Obedience Weber (1990); Abraham (1998); Mellahi (2001)
52. Outlook George and Jones (1997)
53. Pay Ravlin and Meglino (1987a and 1987b)
54. Perfection Scott et al., (1997); Douglas (2007)
55. Perseverant Barrick and Mount (1991)
56. Physical activity Pryor (1981)
57. Polite Rokeach (1973); Weber (1990); Abraham (1998); Mellahi (2001)
45
58. Power Schwartz (1992, 1994)

59. Prestige Pryor (1981); Macnab and Fitzsimmons (1987); Super (1970)
60. Pro-active Scarborough and Zimmerer (1996)
61. Recognition Rokeach (1973); Frieze et al., (2006); Fischer and Smith (2004); Paarlberg and Perry (2007)
62. Responsible Rokeach (1973); O’Reilly et al., (1991); Selmer and Waldstrom (2007); Weber (1990);
Mohd Rizal et al., (2007); Schwartz et al., (2001); Ng and Feldman (2009); Raduan et al.,
(2010); Barrick and Mount (1991)
63. Security/safety Rokeach (1973); Gay et al., (1971); Meyer et al., (1998); Ravlin and Meglino (1987a and
1987b); Lofquist and Dawis (1971); Pryor (1981); Macnab and Fitzsimmons (1987); Super
(1970); Schwartz (1992, 1994)
64. Self-development Pryor (1981)
65. Self-direction Schwartz (1992, 1994)
66. Self-discipline Weber (1990); Borman and Motowidlo (1997)
67. Sense of accomplishment Rokeach (1973); Ravlin and Meglino (1987a and 1987b)
68. Skill England et al., (1971)
69. Status Gay et al., (1971); Meyer et al., (1998); Wollack et al., (1971)
70. Stimulation Schwartz (1992, 1994)
71. Success oriented Schwartz et al., (2001); Thomas (1997); Frieze et al., (2006); Scarborough and Zimmerer
(1996)
72. Tolerance McManus and Kelly (1999); Motowidlo and Van Scooter (1994)
73. Tradition Schwartz (1992, 1994)
74. Universalism Schwartz (1992, 1994)
75. War fighting oriented Paarlberg and Perry (2007)
(never give up)
76. Working hard Arslan and Chapman (2001); McHoskey (1994); Elci (2007); Spence and Helmreich (1983);
Witt et al., (2002); Thomas (1997); Frieze et al., (2006); Raduan et al., (2010); Barrick and
Mount (1991)
46
These studies on work values have shown that a large number of work values have been
examined in the literature. Among them, several have been found to show some positive
relationships with performance related-outcomes.
3.2 The Effect of Work Values on Performance
Work values have also been found to be explicitly linked to job performance. According to
George and Jones (1997), individuals with value systems stressing the importance of concern for
others, helping and having a positive outlook for example, may be likely to perform non-task
performance or contextual performance even if their attitudes or moods are not positive. Among
the work values studies, the work value of hardworking probably received the most support in
the relationship with performance. Ryan (2002) in his study, using 12 short form items of
multidimensional PWE such as hardworking, leisure avoidance, independent from others and
asceticism, has shown that hardworking was significantly related to extra-role behaviours
(OCB). These findings are also consistent with Arslan and Chapman (2001) who found that
hardworking could bring success (Elci, 2007). According to Elci (2007), success and
achievement in a job are achieved by hardworking and commitment to that job. In the same vein,
according to Spence and Helmreich (1983), fulfillment in performance is achieved by having the
desire to work hard (Elci, 2007). A study by Witt, Burke, Barrick and Mount (2002) has also
shown that predispositions to work hard and interact cooperatively with others are likely to be
more effective in improving performance.
Cooperation also was found to have a positive link with performance. According to Motowidlo
et al., (1997), although having a conscientious personality, which was found in many studies,
could predict contextual performance (e.g Barrick and Mount, 1995; Van Scotter and
Motowidlo, 1996), without the tendency to be cooperative, considerate and trusting, a
conscientious personality would be likely to add little to performance (Witt, Burke, Barrick and
Mount, 2002). In fact, a low level of cooperation, helpfulness and tolerance have been associated
with lower contextual performance (McManus and Kelly, 1999; Motowidlo and Van Scotter,
1994). According to Deller, Oswald and Schoop (2002) cooperative or teamwork skills are in
high demand particularly in future-oriented teams and workgroups, while in the service sector
cooperative work value is as essential as the specialized knowledge, to perform the job
47
effectively. The cooperative work value is not just a matter of bringing the workers to work
together, but it also involves creating harmony among the group members (Shahin and Wright,
2004). However, according to Elci (2007), individuals with cooperative values may have a lower
need for power than individuals with competitive values. According to McClelland and Steele
(1973), a need for power was found to show a relationship with managerial performance.
Another work value which was found to influence performance was competitiveness. A study by
Paarlberg and Perry (2007) regarded competitive, cognitive and task-oriented values as well as
the recognition by the employer to be the best to motivate workplace performance. In the same
study, they mentioned a new value called a “war-fighter,” understood as to never give up and
keep on fighting, as one of the work values that can be best in motivating employees to perform.
This “war-fighting” work value is related to being competitive, which was regarded as important
in the organisation because according to Ma (2000), Fahy (2000), Gimenez and Ventura (2002),
Wang and Lo (2003) and Morgan et al., (2004), being competitive and having a competitive
advantage could lead to superior performance, although it was not always the case (Ma, 2000).
In addition, many studies have also found a relationship between the achievement-oriented work
value and performance. Studies such as Fischer and Smith (2004), Scarborough and Zimmerer
(1996), Barrick and Mount (1991), Werner (2000), Furnham et al., (2005) and also Elci (2007)
have been found to show this link between success and performance. According to Elci (2007),
the need for achievement had a positive effect on hardworking and in fact the need for
achievement is an antecedent of hardworking. According to Peirson, Simnet and Pratt (1989) in
their study which used the modified version of Hofstede (1980) work values found that career-
oriented or achievement-oriented work values were significantly and positively associated with
performance and efforts. Achievement values emphasize demonstrating competence according to
social standards of success. Achievement values motivate individuals to invest their time and
energy in performing tasks that serve group interests (Schwartz and Bardi, 2001). According to
England and Lee (1974), Watson and William (1977) and Thomas (1997), previous research has
found that achievement, ability and creativity work values positively correlate with success.
Other work values which are key to business success are pro-active, initiative, performance-
oriented, efficient, quality priority and high commitment (Scarborough and Zimmerer, 1996).
48
Being diligent is also considered important for performance effectiveness. According to Weber
(1958) as quoted from Elci (2007) the productive workers are those who seek to be as diligent as
possible in all aspects of their careers. Likewise, according to Howard et al., (1983) and Mellahi
(2001) the work values of ambition, capability, intellectual, imaginative and independent were
also found important to achieve individual success. In fact, the managers who placed higher
values on being ambitious and capable according to Thomas (1997) were found to be more
successful in their jobs (Frieze, Olson, Murell and Selvan, 2006).
Likewise, according to Ng and Feldman (2009), the work values of responsibility, concern for
others, social relationships and honesty were found likely to promote stronger citizenship
performance. The work values of responsibility and hardworking according to Raduan, Sri
Ramalu, Uli and Kumar (2010) are very relevant to the task and assignment of specific
performance. This result was found consistent with the study conducted by Mohd Rizal et al.,
(2007), who found that the responsibility work value was significantly related to efficiency and
effectiveness. However, a study by Selmer and Waldstrom (2007) on survivors and non
survivors in managers of economic crises found that survivors attached more importance to
independent work values than non survivors; non survivors instead attached more importance to
the responsibility work value than survivors.
Another work value which received considerable attention in the relationship with performance
was accountability. Laschinger and Wong (1999) found that accountability had a direct effect on
productivity. According to Laschinger and Wong (1999), greater accountability was associated
with higher productivity. The studies by O’Neill and Duker (1986), Terpstra and Olson (1993)
and Raduan, Kumar and Yen (2006) found that the work value of competence relate more to
performance. According to Raduan, Kumar and Yen (2006), competency is one of the most
crucial factors to ensure success, and the majority of business failures were due to lack of
management skills and competencies. This is maybe because competence includes skills and
education (Bontis, Keow and Richardson, 2000) which are the fundamental prerequisites for
success (Deller, Oswald and Schoop, 2002). According to Weber (1990), competence work
values are guided by a quest for personal success, accomplishment and achievement. In fact,
according to Kahya (2007), competence values should co-vary more with task performance than
49
with contextual performance. Competence, achievement striving and self-discipline appear to be

qualities that underlie successful performance (Piedmont and Weinstein, 1993).
Accordingly, the work values of hardworking, achievement-oriented, perseverance, self-

discipline, dependable, careful, thorough, responsible, organized and planned were also found to
have an effect on performance (Barrick and Mount, 1991; Furnham, Petrides, Tsaousis, Pappas
and Garrod, 2005). Some of these work values such as responsibility, self-discipline and
hardworking were found to be consistent with the findings in other studies (Suryana, 2001). A
work value which has also shown some links with performance related outcomes is self-
evaluation. According to Erez and Judge (2001) and Judge, Erez, Bono and Thoresen (2003),
core self-evaluation can have a considerable impact on performance. High core self-evaluating
individuals are drawn to and respond most positively to situations that are likely to maintain
positive cognitions and affect especially those that are self-relevant (Kacmar et al., 2009).
According to Judge et al., (2005), if applied to the world of work, high core self-evaluating
individuals are more motivated by work toward goals they see as consistent with their values, are
more likely to persist in achieving them and are better able to capitalize on fortuitous life
situations (Judge and Hurst, 2007).
Although not all of the work values’ studies indicated positive relationships with performance,
some were found to be significantly related. Work values, or at least some of them can be
explicitly linked to performance. Table 5 below summarizes the work values which have been
found to have links with performance related outcomes.
50
Table 5: The Work Values and the Performance-Related Outcomes
NO. WORK VALUES PERFORMANCE-RELATED OUTCOMES

1. Ability - Performance decreased in absence of ability (Kanfer, 1990; Winters and
Latham, 1996)
2. Accountability - Higher productivity (Laschinger and Wong, 1999)
3. Achievement - Success (Fischer and Smith, 2004; Scarborough and Zimmerer (1996);
- Job performance (Barrick and Mount, 1991)
- Organisational citizenship behaviours (OCB) (Werner, 2000; Furnham
et al., 2005)
4. Ambition - Success (Frieze et al., 2006); Thomas, 1997; Howard et al., 1983;
Mellahi, 2001)
5. Capability/capable - Success ( Frieze et al., 2006); Thomas, 1997; Howard et al., 1983;
Mellahi, 2001)
6. Commitment - Success and advancement (Elci, 2007)
- Success (Scarborough and Zimmerer, 1996)
7. Competence - Contextual performance (Kahya, 2007);
- Success (Weber, 1990; O’Neill and Duker, 1986; Terpstra and Olson,
1993; Raduan et al., 2006)
8. Competitiveness - Workplace performance (Paarlberg and Perry, 2007)
9. Cooperation/ - Effectiveness (Witt et al., 2002)
Collaboration - Contextual Performance (McManus and Kelly, 1999); Motowidlo and
Van Scotter, 1994)
10. Concerns for others - Contextual performance (George and Jones, 1997)
- Citizenship performance (Ng and Feldman, 2009)
11. Core self-evaluation - Performance (Erez and Judge, 2001; Judge, Erez, Bono and Thoresen,
2003)
12. Courageous - Success (Scarborough and Zimmerer, 1996)
13. Creativity - Performance (Tierney and Farmer, 2002)
14. Diligence - Productive workers (Weber, 1958; Elci, 2007)
15. Helpful - Contextual Performance (McManus and Kelly, 1999); Motowidlo and
Van Scotter, 1994)
16. Honesty - Citizenship performance (Ng and Feldman, 2009)
17. Imaginative - Success (Howard et al., 1983; Mellahi, 2001)
51
18. Independence - Survivors of economic recession (Selmer and Waldstrom, 2007)

- Success (Howard et al., 1983; Mellahi, 2001)
19. Initiative - Success (Scarborough and Zimmerer, 1996)
20. Intellectual - Success (Howard et al., 1983; Mellahi, 2001)
21. Outlook - Contextual performance (George and Jones, 1997)
22. Perseverant - Job Performance (Barrick and Mount, 1991)
23. Pro-active - Success (Scarborough and Zimmerer, 1996)
24. Recognition - Workplace performance (Paarlberg and Perry, 2007)
25. Responsible - Job performance (Barrick and Mount, 1991)
- Citizenship performance (OCB) (Ng and Feldman (2009); Raduan et al.,
(2010)
- Efficiency and effectiveness ( Mohd Rizal et al., (2007);
26. Tolerance - Contextual Performance (McManus and Kelly, 1999); Motowidlo and
Van Scotter, 1994)
27. Self-discipline - Contextual performance ( Borman and Motowidlo, 1997);
- Organisational citizenship behaviours (OCB) (Werner, 2000; Furnham et
al., 2005)
28. Skill - Success (Bontis, Keow and Richardson, 2000)
29. Success oriented - Performance and effort (Peirson et al., 1989)
30. War fighting oriented - Workplace performance (Paarlberg and Perry, 2007)
(never give up)
31. Working hard - Performance (Spence and Helmreich, 1983)

- Extra-role behaviours (OCB) (Ryan, 2002)
- Success (McHoskey, 1994; Elci, 2007; Spence and Helmreich, 1983);
- Success and advancement (Elci, 2007)
- Job performance (Elci, 2007)
- Effectiveness (Witt et al., 2002)
52
In summary, there are at least 76 work values found in the studies. Among these, 31 were found
to show some links with performance related-outcomes. The diagram below displays the details.
53
Work Values
Diagram 1: Work Values and Work

Work Values of High Performance 32. Aggrandizement 56. Leisure
Values-Related Performance 33. Aggressiveness avoidance
1. Ability 34. Altruism 57. Lifestyle
2. Accountability 35. Asceticism 58. Logical
3. Achievement 36. Authority 59. Loving
4. Ambition 37. Autonomy 60. Loyal
5. Capability 38. Benevolence 61. Making lots of
6. Commitment 39. Broad-minded money
7. Competence 40. Cheerful 62. Obedient
8. Competitiveness 41. Clean 63. Pay
9. Cooperation/ 42. Comfort 64. Perfection
Collaboration 43. Comfortable life 65. Physical activity
10. Concerns for others 44. Conformity 66. Polite
11. Core self-evaluation 45. Detachment 67. Power
12. Courageous PERFORMANCE 46. Doing excellent job 68. Prestige
13. Creativity 47. Fairness 69. Security/safety
14. Diligence 48. Forgiving 70. Self-
15. Helpful 49. Growth development
16. Honesty 50. Hedonism 71. Self-direction
17. Imaginative 51. Impartiality 72. Sense of
18. Independence 52. Industriousness accomplishment
19. Initiative 53. Individualism 73. Status
20. Intellectual 54. Influential 74. Stimulation
21. Outlook 55. Integrity 75. Tradition
22. Perseverant 76. Universalism
23. Pro-active
24. Recognition
25. Responsible
26. Self-discipline
27. Skill
28. Success oriented
29. Tolerance
30. War fighting oriented
(never give up)
31. Working hard
54
3.3 Work Values in Islam
Up till now, most of the discussions have been in favour of work values having an impact upon
job performance. Existing studies have given some indications that work values could bring
significant changes to the performance outcomes. If that is so, IWVs also could be used to study
the relationship with employees’ performance at work. In studying the relationship between
IWVs and the outcomes on recipients, it is useful first to look at the values system from the
Islamic perspective.
Islamic scholars explain the values held by individuals based on the levels of soul or
personalities they are associated with. According to Ali (2005), Al-Ghazali divided the soul into
four levels: sawala, ammara, lawama and mutmainna. Under each level of existence, a person
displays a values system that is particular to that stage. Sawala is a level where a soul is
prompted to follow only allurements and desires and to shy away from enlightenment. At this
level the soul is motivated by the urge to engage in temptation for the sake of personal
enjoyment. It can be inferred that the primary preoccupation of a person at this level is to pursue
self-interest. That is, people may possess the mental capacities for differentiating between good
and bad, but they lack the capacity to integrate their needs with the rest of their surroundings.
Their obsession with self-interest inhibits them from rationally capitalizing on opportunities and
engaging in effective behaviour. According to Ali (2005), at this level, a person has values that
are a reflection of his or her aspirations and desires. Since people at this stage are primarily
concerned with their personal pleasure, fame and enjoyment, their values express self-
centredness, without regard to others. Therefore they espouse values that aggrandize their power
and material wellbeing irrespective of humanistic, ethical and social values. In ammara, the soul
inclines intentionally to engage in wrongdoing. In this level, a soul is motivated by the urge to do
things regardless of the consequences or harm that might be inflicted on others. This is a stage
where a person is aware that his soul induces him to do bad things and yet shows no resistance.
The soul here is motivated mostly by maximizing self-interest. At this level, individuals are
aware that they exist as part of a group or community. They recognize that maximizing self-
interest may dictate a manipulation of situations and events to achieve their goals. They know
that pursuing their selfish desires may put them in direct conflict with other people and may
jeopardize their interests. Therefore, they are more likely to be selective in expressing some of
55
their values (Ali, 2005). In lawwama, the soul is conscious of evil and thus there is a struggle
between good and evil as it seeks to repent to achieve salvation. At this level, a soul is clear
about the advantages of change but is influenced by selfish desire. People at this level are
sensitive to moral and ethical standards, aware of their weak tendencies, resist selfish pursuits,
are troubled when things go wrong and consider what happens to them as a consequence of their
own choices. People at this level are clear about what is bad and what is good. However, in
conducting their activities and pursuing their interests, they may knowingly act upon selfish
desires (Ali, 2005). People at this level may espouse the norms and values expected of them, but
may not necessarily pay strict attention to them. In general, however, they accept most of the
common humanistic values. In mutmainna, the soul is perfectly in tune with good deeds and a
person realizes complete satisfaction and self-actualization. This is the level that represents
perfection and happiness in doing one’s job and realizing one’s goals. People at this level
become completely in tune with all the values, they are content and seek perfection. Individuals
at this stage exhibit an ideal situation where there is a state of harmony between entitlements and
responsibilities, self and others, nature and material wealth. Ethical, social and humanistic values
are their guide in conducting their personal and business affairs (Ali, 2005). These four levels of
the human soul are in a state of flux.
The work values stressed by Islamic tradition are believed not only applicable to work but also to
general conduct and behaviour. However, some values in Islam are included which may not be
considered moral values in the West (Halstead, 2007). There are many work values in Islam and
they have dominated many discussions in the current literature, however none are seemed to
empirically outperform the others. Most of the studies in IWVs were descriptive in nature. It was
found that different researchers came up with different IWVs. Some IWVs were repeated from
study to study, while some were new. This is because in Islam, work values can be considered as
Islamic if they have, a) evidence specifically mentioned in the holy Qur’an, the Sunnah and other
Islamic sources, and b) values which are not in contradiction with Islamic sources. The second
type of work values, although they may not have been mentioned by Islamic sources directly, yet
they are in general terms encouraged to be practised. These have seen many Islamic work values
(IWVs) introduced in the literature.
56
For example, Al-Habshi (1994) and Ibrahim (1996) list similar IWVs which are considered
applicable to all situations and in all societies. These are: every act should be accompanied by
intention, conscientiousness and knowledgeableness in all endeavours, passion for proficiency
and efficiency, sincerity, passion for excellence, continuous self-examination, forever mindful of
the almighty or piety, justice, truthfulness, patience, moderation, promise-keeping,
accountability, dedication, gratefulness, cleanliness, consistency, discipline and cooperation.
Shaare (1995) also identified 11 basic values such as trustworthiness, responsibility, sincerity,
discipline, dedication, diligence, cleanliness, cooperation, good conduct, gratefulness and
moderation, which have been advocated by the Malaysian government, which are believed to
have an impact for any organisation. Likewise, Sherif (1975) also identified 10 values (e.g
nobility, patience, self-discipline, good appearance, abstinence, resolve, sincerity, truthfulness,
servitude and trust) as major Islamic values. The IWVs identified by Sherif (1975), although he
has not discussed their implication for the workplace, were believed to clearly have an impact on
both managements and employees’ behaviours.
In the same way, Ali (2005) also identified several Islamic values that related to work. These are
accountability, consultation, honouring promises, justice, trust, hard work, integrity, consensus,
avoidance of nepotism and discrimination, cooperation, truthfulness, self-discipline, persistence,
moderation, loyalty, honesty and sincerity. Mohd Najib (2004) also contributes to the literature
of IWVs by indicating values that were found to normally be associated with strong and
reputable organisations, such as accountability, competency, efficiency, honesty, integrity,
reliability, transparency and trustworthiness. According to him, the work values identified are in
accordance with the teachings of Islam and those of other religions. According to Mohd Najib
(2004), in a country where nepotism or cronyism has become a culture, the value of
trustworthiness for instance could step in to avoid cronyism or the exploitation of one’s position
for personal-interest in business or the workplace. Being trustworthy, a leader is abstaining from
exercising favouritism, cheating, stealing or breaking promises. Failure to take this value into
account would almost inevitably result in performance failure. An employee, customer or
manager can win the confidence of many if they are trustworthy, reliable and dependable. Such
qualities are very necessary for success in any organisation. According to McAllister (1995), a
trustworthy manager or employee could enhance managerial performance. In fact, a rapid
growing body of literature has recognized that trust represents a significant variable that
57
influences organisational productivity (Kramer and Tyler, 1996; Lewicki et al., 1998; Mayer et
al., 1995; Mayer and Davis, 1999; Prusak and Cohen, 2001; Tzafrir, 2005).
Similarly, Nor Azzah and Khairiah Salwa (2004) in the process of identifying IWVs have
broadened the list to include religious, professional, personal and quality values. Religious
values such as God-consciousness, continuous self-criticism, benovelance, contentment, and
promoting good and forbidding evil, are believed could lead to an improvement in the quality of
work. Professional values such as honest, punctual and mutual consultation were also believed to
be important for the smooth functioning of day-to-day work in an organisation. Personal values
such as being moderate, patient, tolerant, humble and accountable were also considered as
important as quality values. The quality values which include being efficient, perfectionism,
persistence, and proficiency, collectivism, creativity and innovation however were believed to
have the most effect on productivity and quality outcomes.
Other scholar such as Khaliq (1996 and 1997) has mentioned some universal values which are
rooted in the strong beliefs of the Islamic religion such as justice, honesty, truthfulness, promise
keeping, moderation, sincerity, timeliness and discipline and he has related these values to
management practices in organisations. Muhammad (1987) has also included some other values
such as those which are concerned with the pleasure and displeasure of God.
Thus, in identifying the Islamic work values variable, each of the Islamic work values mentioned
in the literature by the aforementioned authors have been compiled and synthesized. Apart from
the values mentioned above, there are probably more work values considered to be Islamic
which exist but were not included in this study. The 56 Islamic work values are listed in Table 6
below with their authors.
58
Table 6: Summary of Islamic Work Values (IWVs) identified by the Literature
No. Islamic Work Values (IWVs) Authors
1. Abstinence Sherif (1975)

(wara’)
2. Accountability Ali (2005); Al-Habshi (1994); Ibrahim (1996); Mohd Najib (2004);
(taklif) Nor Azzah and Khairiah Salwa (2004)
3. Benevolence Al-Habshi (1992, 1994); Ibrahim (1996); Nor Azzah and Khairiah
(ihsan) Salwa (2004); Al-Qaradawi (1995); Shaare (1995)
4. Capability Khalid (1997)
5. Cleanliness/Purity Al-Habshi (1994); Shaare (1995); Ibrahim (1996)
(tazkiyyah/nazofah)
6. Competence Mohd Najib (2004); Abu-Saad (1998)
7. Cooperation Ali (2005); Al-Habshi (1994); Shaare (1995); Ibrahim (1996)
(ta’awun)
8. Consensus Ali (2005)
9. Conscientiousness and knowledgeable in all Al-Habshi (1994); Ibrahim (1996); Nor Azzah and Khairiah Salwa
endeavors/perfectionism (2004)
(itqan)
10. Continuous improvement Khaliq (1997)
11. Contentedness Muhammad (1987); Nor Azzah and Khairiah Salwa (2004); Khaliq
(redha) (1996)
12. Continuous self-criticism Al-Habshi (1994); Ibrahim (1996); Nor Azzah and Khairiah Salwa
(muhasabah al-nafs) (2004)
13. Consistency, perseverance or persistence Nor Azzah and Khairiah Salwa (2004); Ali (2005); Al-Habshi (1994);
(istiqomah) Ibrahim (1996)
14. Competitive Yousef (2001); Siddiqui (2002); Nik Mustapha(2003)
(tanafus)
15. Consultation Ali (2005); Nor Azzah and Khairiah Salwa (2004); Khaliq (1996);
(al-shura) Yousef (2000 & 2001); Muna (1980); Shaikh (1988); Abu-Saad
(1998); Fadzila Azni and Khairiah Salwa (2004); Mohsen (2007);
Mohd Azizuddin (2010)
16. Dedication Al-Habshi (1994); Shaare (1995); Ibrahim (1996)
17. Diligence Shaare (1995); Shukri (1999); Rahman (1995)
18. Efficiency Mohd Najib (2004); Nor Azzah and Khairiah Salwa (2004)
19. Equality Khaliq (1997)
59
(musawat)
20. Equity and balance Saeed, Ahmed and Mukhtar (2001)
(qist)
21. Fairness Khaliq (1996); Beekun and Badawi (2005)
22. Forever mindful of the almighty – piety Al-Habshi (1994); Ibrahim (1996); Nor Azzah and Khairiah Salwa
(taqwa) (2004); Muhammad (1987)
23. Forgiveness Shaare (1995)
(‘afw)
24. Flexibility Khaliq (1997)
25. Generosity and justice Ali (1996); Abu-Saad (1998)
26. Good appearance Sherif (1975)
27. Good conduct Shaare (1995)
28. Gratitude Al-Habshi (1994); Shaare (1995); Ibrahim (1996); Al-Khattab (1997)
(syukr)
29. Hard work & optimum effort Ali (2005); Nik Mustapha (2003)
(mujahadah)
30. Honesty Ali (2005); Mohd Najib (2004); Nor Azzah and Khairiah Salwa
(amin) (2004); Khaliq (1996); Muhammad (1987)
31. Intelligence Khaliq (1996)
32. Integrity Mohd Najib (2004); Ali (2005)
33. Justice Ali (2005); Al-Habshi (1994); Sherif (1975); Ibrahim (1996), Khaliq
(‘adl) (1996); Al-Qurtubi (1966)
34. Kindness Khaliq (1997)
35. Loyalty Ali (2005)
36. Moderation Ali (2005); Al-Habshi (1994); Shaare (1995); Ibrahim (1996); Nor
(iqtisod) Azzah and Khairiah Salwa (2004); Al-Habshi (1992); Khaliq (1996)
37. Nobility Sherif (1975)
38. Patience Al-Habshi (1994); Sherif (1975), Ibrahim (1996); Nor Azzah and
(sabr) Khairiah Salwa (2004), Al-Khattab (1997), Shaare (1995)
39. Passion for excellence Al-Habshi (1994), Yousef (2000); Rahman, Muhammad and Othman
(al- falah) (2006); Khaliq (1996); Yousef (2001); Ali (1996); Ali (1988);
Ibrahim (1996); Al-Habshi and Ghazali (1994); Abu-Saad (1998)
40. Promise keeping Ali (2005); Al-Habshi (1994); Ibrahim (1996); Al-Habshi (1992),
Khaliq (1996)
41. Reliability Mohd Najib (2004)
42. Resolve Sherif (1975)
60
43. Responsibility Shaare (1995)

(mas’uliyyah)
44. Respect Fadzila Azni and Khairiah Salwa (2004)
45. Servitude (i.e. complete yielding to God and Sherif (1975)
worshipping Him)
46. Sincerity Ali (2005); Al-Habshi (1994); Sherif (1975); Shaare (1995) Al-Habshi
(ikhlas) (1992); Khaliq (1996)
47. Stern Khaliq (1996)
48. Self-discipline Ali (2005); Al-Habshi (1994); Sherif (1975); Shaare (1995); Ibrahim
(riyada al-nafs) (1996); Khaliq (1996); Muhammad (1987)
49. Transparency Mohd Najib (2004); Haniffa (2002)
(syaffaf)
50. Trustworthiness Mohd Najib (2004); Al-Habshi (1994); Shaare (1995); Ibrahim
(amanah) (1996); Al-Habshi (1992); Khaliq (1996); Muhammad (1987)
51. Smart Khaliq (1997)
52. Strength Khaliq (1997)
53. Timeliness /punctuality Mazrui (1984)
(nazm)
54. Trust Ali (2005); Sherif (1975)
55. Truthfulness Ali (2005)
(sidq)
56. Work creativity Nor Azzah and Khairiah Salwa (2004); Rahman, Muhammad and
Othman (2006); Yousef (2001); Ali (1996); Abu-Saad (1998);
61
Based on the list in Table 6 above, a great deal of Islamic work values have been found in the
literature, in which several of them bear some commonalities in the meaning, while quite a few
are totally unique and distinctive. Many of these values may not be a “hot” topic of discussion in
management studies, but they are unavoidably essential for the daily functioning of
organisational effectiveness and could also contribute to employees’ performance.
In general, the IWVs indicated were shown to be overlapping with the work values found in
most work values studies. Some of IWVs also were found to intersect with performance-related
values. Diagram 2 below summarizes the relationships.
Please refer
to Table 5
Please refer Please refer

to Table 4 to Table 6
Diagram 2: The Summary on the Effect of Work Values on Performance

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3.4 Are Islamic Work Values (IWVs) Compatible with Universal Work Values?
Most of the IWVs identified in Table 6 are applicable and compatible with the broad literature of
management in work values and job performance. According to Pritchard, Jones, Roth, Stuebing
and Ekeberg, (1988) and Miron, Erez and Naveh (2004), a passion for proficiency and efficiency
or perfectionism (itqan) for example are crucial for the success of an organisation and was often
assessed by performance criteria as keeping work on schedule and within budget.
Similarly, the values of patience and perseverance are also believed to promote success and
could increase productivity in the organisation (El-Azayem and Hedayat-Diba, 1994). For
example, one way to see the value of patience and perseverance is by looking at the
consequences of impulsive thinking and behaviour brought about by impatience. Sudden anger
could shut down the mind and push people to act without thinking, thus preventing people from
acting intelligently. It was also found in new brain research that awareness doubles the time
between impulse and action and, in that space, patience become a viable option (Ryan, 2003). In
fact, according to Hayer (1981), “exceptional performance requires vision, imagination and
effort served by patience, their abiding handmaiden”. In the academic context, studies show that
students who are more patient sustain high levels of achievement, motivation and performance
despite the possible presence of stressful events and conditions that place them at risk of doing
poorly in school and ultimately dropping out of school (Alva, 1991; Martin and Marsh, 2006).
In management studies for example, patience was found to be one of the important
characteristics of personal maturity (Pigg, 1995). Patience is also the most important factor
among other emotional factors for professional success (Goleman, 1999). As an effective
leadership style, patience is crucial, as leaders deal with people who have habits, not with
machines and thus need continuous effort, time and patience to change them. In the book entitled
Uddat as-sabirin wa dhakhirat ash-shakirin (translated as Patience and Gratitude), Ibn Qayyim
Al-Jawziyyah (1292-1350 CE) focused on two important values which are patience (sabr) and
gratitude (syukr). Patience and gratitude are shown as the two sides of the same coin and are the
keys to success (Al-Khattab, 1997).
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Likewise, gratitude is another example of IWV identified in Table 6 which received less
attention from scholars in management literature. Long years ago, Ibn Qayyum wrote a book
about gratitude and patience. Since then, few people have given much thought to how gratitude
can have an impact upon job effectiveness. According to Kerns (2006), gratitude if practised in
the workplace, may positively affect such factors as job satisfaction, loyalty and citizenship
behaviour, while reducing employee turnover and increasing organisational profitability and
productivity. In addition to the external benefits of gratitude accruing to recipients and their
organisations, research surrounding gratitude identifies several positive impacts which await
individuals who express gratitude to others. In turn these personal benefits may also work to the
advantage of the organisation (Kerns, 2006).
Self-discipline also has been shown to have an effect on performance. According to the United
Nation Secretariat (1995), self-discipline could also work in favour of an organisation since it
could reduce the need for external control mechanisms, such as clocking in and out as a means of
monitoring manual workers, to instil discipline, a sense of concern for punctuality and also a
greater awareness of the value of time (United Nation Secretariat, 1995). At school, highly self-
disciplined adolescents outperformed their more impulsive peers on every academic-
performance variable, including report-card grades or achievement-test score (Duckworth and
Seligman, 2005). Duckworth and Seligman (2005) also found that self-discipline predicted
academic performance more reliably than did IQ.
Another example of IWVs found in the literature which is related to universal work values is
sincerity. According to An (2004), sincerity in business dealing helps to improve the workers’
efficiency in job implementation. The sincere workers are able to contribute to the high rate of
productivity by speeding up the productivity and perform their job well when no bosses are
around. It is a widely accepted idea that sincerity will bring about positive or favourable
consequences. Another IWV which has been found to be common in the management studies is
justice. According to Butts (1999), the practice of justice by the manager will grant the
opportunity to gain a subordinate’s confidence, which would eventually result in a stable and
trusting environment, in which creative and co-creative genius will be encouraged (Butts, 1999).
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The work value of consultation (shura) has been regarded as Islamic but it is also applicable and
compatible with the universal practice of management. According to Mohsen (2007) the work
value of consultation (shura) could also bring a number of benefits to the whole organisation. It
makes the followers feel good and important, thus increasing their self-esteem and commitment
(Mohsen, 2007) particularly when higher-level managers provide the opportunity for them to
participate in the company’s goal setting. This would motivate the latter to achieve the targets
that they themselves have set.
Undeniably also, not all work values necessarily turn into desirable outcomes. People sometimes
did not act in accordance with their values. On some occasions, the practice of values is just a
complementary activity and not the main course of the ingredients. Even so, values should not be
underestimated since seldom values were excluded in any organisational policies, vision or
mission. The influence of values on employees’ morale could bring impacts on their work
outcomes and could also act as a motivating force to energize the employees further down the
line.
Studies that investigate the role of work values in organisations have established some
connections between work values and outcomes (Hage and Dewar, 1973; Senger, 1970;
Meglino, Ravlin and Adkins, 1989) as well as between work values and other organisational
variables (Kidron, 1978; Blood, 1969; England and Lee, 1974; Merrens and Garrett, 1975;
Ravlin and Meglino, 1987a and 1987b). The link with performance was not just in the work
values domain but was also present in different disciplines. Studies in personality (e.g., Mount
and Barrick, 1995; Udovicic and Mulej, 2006), performance (e.g., Motowidlo and Van Scooter,
1994) or religion (e.g., Weber, 1930; Jones, 1997; Niles, 1999) were also examined in searching
for the linkage.
Values were found to play an essential role in articulating the standard and manner for the
delivery of work performance. According to Becker and McKlintock (1967), values could be
considered as standards to judge and choose among alternate modes of behaviour. In the work
place, the values of individuals will have a direct effect on their behaviour (Meglino, Ravlin and
Adkins, 1989). In a study by Swenson and Herche (1994), values were found to predict a
65
salesperson’s performance: salespeople who valued a sense of accomplishment, self-respect, and

self-fulfillment for instance, reported higher levels of performance.
For others, the effect of values needs no corporate justification (Pain, 2003). The very idea of
values evokes something worthwhile in and of itself. For them, values are fundamental principles
whose rationale lies not in their commercial advantages but in their life-affirming nature. Still,
for some values are important for the management concerned because of its market-oriented
profit. Values are important for shaping the company’s identity and reputation, building its
brand, or earning the trust of customers, suppliers or other business partners (Pain, 2003).
Thus, the lack of research that examines the effect of Islamic work values should drive anyone
interested in this area to investigate the links with performance effectiveness. In Islam, values
receive a special place in which most of the teachings in Muslims’ books of guidance (the holy
Qur’an and the Sunnah), would not be possible without mentioning the worth of values. For
example, in the case of trustworthiness in business partnership, the holy Quran specifically
mentions it in (2:188), which means that “Do not devour one another’s property by false and
illegal means”. In term of responsibility, the Prophet specifically mentions it” every one of you
is a leader, and you will be held responsible for your own leadership”, whilst in terms of being
transparent, the holy Qur’an clearly states in (2:282) “O ye who believe, when you deal with each
other, in transactions involving future obligations in a fixed period of time, reduce them to
writing. Let a scribe write down faithfully as between the parties… These few examples indicate
that work values are fully incorporated in Islamic teachings and very much related to employees’
core functioning, affecting the smooth operation of every organisation.
Thus, Hypothesis One (H1) is:

IWV practices have a strong positive impact on employees’ job performance.
The Venn diagram below displays the intersection areas between the management work values,
Islamic work values (IWVs) and job performance. From the literature, 76 management work
values were identified and among them 31 were found which related to performance outcomes.
On the other hand, there were 56 Islamic work values (IWVs) identified from the separate
literature and of these, 22 were found to overlap with general work values. Among these 22
overlapping work values, 14 were identified as intersecting with performance outcomes.
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Diagram 3: The Summary of the Intersections between
BOX ONE (1) Management Work Values, IWVs and Workplace
Performance Based on the Literature Review
1. Ability
BOX FOUR (4)
2. Ambition
3. Capability/capable 1. Perfectionism
4. Commitment (Itqan)
5. Concerns for others
6. Courageous
7. Imaginative
8. Independence
9. Initiative
10. Helpful
11. Outlook
12. Perseverant
13. Pro-active
14. Skill
16. Tolerance
(never give up)
BOX THREE (3)
1. Accountability 9. Honesty
2. Competence 10. Intelligence
BOX TWO (2)
3. Competitiveness 11. Passion for excellent
1. Benevolence 5. Honesty 4. Cooperation /achievement-oriented
2. Cleanliness 6. Integrity 5. Creativity 12. Responsibility
3. Fairness 7. Loyalty 6. Diligence 13. Self-Discipline
4. Forgiveness 8. Perfectionism 7. BOX THREE (3)
Gratitude/recognition
14. Self-evaluation
8. Hardworking
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The Venn diagram above presents three important aspects of this thesis: in the circles, the
intersections of two circles (e.g Box 1, Box 2 and Box 4) and the intersections of three circles
(e.g Box 3). Firstly, the circles consist of Islamic work values (IWVs), management work values
and work-related performance. As indicated previously, there are 56 IWVs and 76 management
work values which have been identified in the literature. Thus, the 56 IWVs are indicated in the
circle on the right hand side, whilst 76 management work values are indicated in the circle on the
left hand side. The top ring however, is for the performance variables which can include task
performance, contextual performance, financial performance, organisational efficiency and
effectiveness, goals, success, or profit. In this study, the interest is on the work values which
have shown in the literature to have an effect on performance outcomes.
The second aspect of the Venn diagram above is the intersection of two circles. As can be seen in
Box One (1), 17 management work values are shown to intersect with work performance.
Actually, 31 management work values are found to intersect with work performance but in this
diagram another 14 work values were found to fit in the middle intersection (i.e. Box 3) as they
are also overlapped with the Islamic work values. Only one Islamic work value (IWV) was
empirically found to intersect with work performance as shown in Box Four (4). The work value
of perfectionism (itqan) is the only IWV which found to empirically affect work performance.
Although perfectionism is also found in the literature of management work values, it is still not
commonly discussed as a work value per se. The inclusion of the IWV’s of perfectionism
(itqan) in Box Four (4) is because the scarcity of empirical study on Islamic work values in the
literature. Whilst, the inclusion of the perfectionism in Box Two (2) is as an acknowledgement to
the existence of this value in the literature of management work values; it could not be included
in Box Three (3) as the literature on management work values does not indicate an intersection
exists between perfectionism and performance factor. In addition, another intersection of two
areas is in the middle of the bottom half of the Venn diagram. As shown in Box Two (2), 8 work
values are found to intersect with only Islamic work values and management work values and
these 8 were found not to influence job-related performance. Actually, 22 work values were
found to intersect with Islamic work values and management work values, but among these, 14
were found to also intersect with work performance.
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The last and the most important aspect of the Venn diagram is the mid intersection which shows
three overlapping intersections in the middle of the Venn diagram. Box Three (3) indicates 14
management work values overlap with Islamic work values (IWVs) and both of these two areas
intersect with work performance. This indicates that the work values of accountability,
competence, cooperation, self-evaluation, competitiveness, gratitude, hardworking, honesty,
intelligence, patience for excellence or achievement-oriented, responsibility, self-discipline,
diligence and creativity are all indicated by both Islamic and management work values to have
an impact upon work performance.
3.5 The Influence of Moderating Effects
It is important to mention that the intersection between work values and work outcomes, such as
performance, could also be affected by personal characteristics. Personal characteristics such as
gender, age or tenure could moderate the link between work values and job performance (Law,
Walker and Dimmock, 2003). The relationship can be strengthened or weakened depending on
these variables. Since the workforce is becoming increasingly diverse, it is important to look at
the interaction effect of employees’ personal characteristics on the values performance
relationship.
3.5.1 Gender. According to Sagie, Elizur and Koslowsky (1996), gender is probably the most
popular demographic variable in work values studies. Analyses of general differences show that
males and females differ in some respects in their communication patterns and this is very
closely related to the performance domain. Several studies have found that males tend to be task-
oriented in their communication while females tend to be socially oriented (Baird and Bradley,
1979). Females also were found to score higher than males on showing concern and being
attentive to others (Baird and Bradley, 1979) which could also indicate that females are more
prone to be involved in contextual performance than males in general. According to Centers and
Bugental (1966) as cited in Oshagbemi (2000), females place more value on the social factors of
the job than males, while males valued the opportunity for self-expression in their work more
than did females. In fact, there is much evidence to support the premise that, males and females
69
differ in their work related values practices (Keith and Glass, 1977; McCarney et al., 1977;
Jurgensen, 1978; Oshagbemi, 2000).
Therefore, gender differences are likely to moderate the relationship between values and
performance. Hofstede’s (1980) values survey module indicated that gender has a significant
effect on the work environment. A study by Fruehling (1980) found a significant association
between ethical values practice and gender; females are more concerned with ethical practices
than males (Beutell and Brenner, 1986). Conversely, Ali and Al-Kazemi (2007) found that men
scored relatively higher than women on their ethical values scale. Yousef (2001) found no
significant difference in relation to gender among Muslim employees in several organisations.
These conflicting findings are worthy of research, since particularly in recent years there has
been a substantial rise in the number of women entering the workforce. In relation to the
previous hypothesis, gender can have the potential to moderate the relationship between work
values and performance.
Therefore, Hypothesis Two (H2) is:
The degree of relationship between IWV practices and job performance varies across male and
female employees.
3.5.2 Tenure. Tenure also should be included as some studies have found that employees with a
short tenure had a lower value congruence than employees with a long tenure. Theoretically,
employees with a long tenure working for an organisation may share some values with that
organisation, thus could strengthen the effect of work values on job performance. According to
Simsek (2007), employees with a short tenure may lack sufficient awareness to effectively notice
and assess strategic risk, while employees with a long tenure on the other hand, may attain a
deeper knowledge of the firm’s environment and acquire firm and job-specific skills. According
to Cohen (1991) as cited in Wright and Bonett (2002), employee tenure is related to job
performance because commitment-performance was strongest in the late career stage. As one
would expect, job performance may be correlated positively with tenure because performance
should improve with experience (Hall and Hall, 1976; Hall and Mansfield, 1975; Schmidt,
Hunter and Outerbridge, 1986).
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However, according to Skirbekk (2004), job experience may improve productivity for several
years, but there does come a point in which further experience no longer has any effect.
Ilmakunnas et al., (1999), assessed a broad sample of Finnish manufacturing employees, and
found that job duration improves job performance for only up to a length of 3.8 years on average.
Similarly, on-the-job-training could increases productivity up to a point where additional
experience no longer improved productivity. Similarly, earlier research also established negative
relations between tenure (and age) and job performance (Blum and Naylor, 1968; Jackson,
Turner and Brief, 1987; Leiter and Maslach, 1988; Wright and Bonett, 1997). Wright and Bonett
(1997) also suggested that employees with a longer tenure may increasingly become more
burned out and less motivated.
If the length of tenure in the organisation could strengthen or weaken the performance domain
either positively or negatively, then it might also have an effect on employees’ practice of work
values. Depending on the direction of influence, the duration of working in the organisations
may strengthen the effect of work values on employee performance if the employees share the
same values as the organisation. This would improve the workers performance because
according to Sidani and Gardner (2000), conflicting values between employees and employers
could have a detrimental effect on the performance. However, the influence also could work in
the opposite way in a long tenure since it could encourage complacency and feeling secure with
their performance and be less motivated to look for a job elsewhere.
Thus, Hypothesis Three (H3) is:
The association between IWVs and job performance will be higher depending on employee years
of experience (tenure)
3.5.3 Age. According to Vecchio (1993), much of the early work on the outcome variable of
employee performance has examined the association of employee age with performance ratings.
Generally, these results suggest that older employees are more likely to receive lower ratings
than younger employees (Cleveland and Landy, 1981; Ferris, Yates, Gilmore and Rowland,
1985), but using a meta-analysis approach failed to find evidence of a significant relationship
71
between age and job performance (McEvoy and Cascio, 1989). Age does not necessarily reflect
values or work experience (Jehn, Northcraft and Neale, 1999).
Ng and Feldman (2009) found that age was largely unrelated to core task performance but was
closely related to older workers’ contextual performance, especially in longitudinal studies.
These results suggest that age in and of itself does not necessarily result in performance decline.
Instead, as individuals age, they may change the performance areas to which they contribute
more fully. The overall findings from more than 100 researches also show no significant
difference between the job performance of older and younger workers (McEvoy and Cascio,
1989; Warr, 1994).
Although some other research has demonstrated differences between jobs and between different
dimensions of performance, in general there is no overall difference between performance
observed for older and younger staff in the same job (Skirbekk, 2004). A study by Walker (1964)
as cited in Skirbekk (2004), found that older workers are more consistent in their performance
than younger ones. In a study of mail sorters, Walker (1964) observed a steady increase in
consistency, with less variation in output from week to week, across a group from under 25 years
to 60 and over with the oldest group 60 per cent more consistent than the younger group.
However, poorer performance may rise in older workers especially in tasks that require rapid
cognitive processing. Older workers are more likely to be susceptible to cognitive slowing
particularly in complex tasks that require a large number of processing steps and active mental
rehearsal (Myerson et al., 1990; Skirbekk, 2004). In a meta analysis by Verhaegen and Salthouse
(1997) on how mental abilities developed over the life span, cognitive abilities such as reasoning,
speed and episodic memory were found to decline significantly by the age of 50 after they
reached maximum values in the 20s and early 30s (Avolio and Waldman, 1994).
As values strengthen with experience, cognitive capacities are slowing with aging, thus the
employees’ age could weaken the effect of values on task performance but may strengthen the
effect of work values on contextual performance (Rhodes, 1983; McEvoy and Cascio, 1989; Li,
Liu and Wan, 2008). Even so, some crystallized abilities such as accumulated knowledge and
verbal skills remain virtually unchanged (Schaie, 1994; Schwartzman et al., 1987). Similarly,
72
persons who exercise the use of fluid abilities (mental abilities) such as speed, reasoning and
memory enhance the functional level of these abilities (Ball et al., 2002).
In terms of the age-value relationship, age was also found to have a significantly influence on the
ethical values and practices (Abboushi, 1990; Ali et al., 1995; Yousef, 2001; and Kumar and
Raduan, 2010). Taylor and Thompson (1976) also reported a significant finding between the
practice of ethical values and age. Age was suspected to influence the values-performance
relationship as younger and inexperienced employees carried lower work values than the older
employees, thus would result in a lower values congruence, which theoretically could have a
conflicting effect on the values-performance relationship.
Thus, Hypothesis Four (H4) is:
The association between IWVs and job performance will be greater depending on employee age
groups category (young vs. old)
3.6 Conclusion
From the literature of this chapter, the conclusion that can be drawn is there are several
intersections between management work values, IWVs and the performance related-outcomes.
Several IWVs have been found to overlap with management work values relating to high
performance. Thus, although the study on the impact of IWVs on the employees’ job
performance quantitatively has not yet been well-researched, there are a great deal of studies in
relation to the effect of values on work behaviour found in the literature (Frieze, Olson, Murell
and Selvan, 2006; Hyde and Weathington, 2006). In fact, as a result of the review put forward in
this chapter, the study has discovered that a triple overlapping area exists between management
work values, IWVs and performance related-outcomes. For this reason, it is highly likely that
IWVs can have a strong effect on employees’ job performance as well. Thus, four hypotheses
have been formulated and they are can now be tested. The next chapter discusses the research
methodology outlined for the study.
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CHAPTER 4: RESEARCH METHODOLOGY
4.0 Introduction
This chapter outlines the research methodology of the study. The purpose is to describe and
justify the choice of methodology for this study based on the epistemological and ontological
assumptions made in the context and nature of the research problem.
4.1 Research Methodology
Research methodology is the process which guides the research. According to Hussey and
Hussey (1997), it is important for the researchers to recognize and understand their ontological
and epistemological orientation within their personal paradigm as this will determine the entire
course of their research project. A study, according to Cresswell (1998), has to be framed within
the philosophical and theoretical perspectives.
The ontology according to Patel, Patel and Samara (2007) and Pearsell and Trumble (2002)
refers to how individuals “see” the world and make sense or give meaning to what goes on
around them. In constructing the ontological knowledge, the language or lexicon development
was normally utilized. According to Vygotsky (1978), the lexicon was used simply because
words or expressions appear in many languages thus it inspired ontological construction (Hovy,
2005). The ontologizers therefore can be said to perform an act of creation (Hovy, 2005). On the
other hand, the epistemology refers to the relationship the researchers have with the reality they
have created, their justifiable beliefs and the truth of their final research findings (Guba and
Lincoln, 1994). In other words, the ontological addresses the nature of the reality (Creswell,
1998), while the epistemological relates to the nature of knowledge (Guba and Lincoln, 1994).
The relationship between ontological and epistemological thus is to ascertain the nature of reality
and to understand the knowledge that explains it. With regard to this study, the ontological
concern is therefore to establish the reality of the IWVs distinctively. The ontological
construction of IWVs relates to the semantic terminology of IWVs. Language or lexical
terminology according to Hovy (2005) inspired the ontological construction. In other words, this
74
study concerns the reality that IWVs are distinctive, which in turn can have specific impacts
upon job performance. The unique distinctiveness of work values in Islam suggesting the
potentiality of the IWVs to have an impact on recipients in different contexts. The work values in
Japan (Coates, 1987), China (Chinese Culture Connection, 1987) and America (Homola,
Knudsen and Marshal, 1987) for example have been found to have shaped people’s behaviour
toward work. In Malaysia, the government initiated the implementation of selected IWVs in their
public services as early as the 1980s. Unless otherwise proven, the IWVs can be said to
potentially bring significant influences on recipients in other contexts. The distinctiveness of
IWVs in comparison to other work values can be found in many Islamic sources such as the
Qur’an, the Sunnah, the analogy of human reasoning (qiyās1), a consensus of Muslim scholars
(ijmā2) or the discussions of contemporary Muslim scholars which clearly define on this matter.
For example, the IWVs of continuous self-criticism (muhasabah al-nafs), hardworking and
optimal effort (mujahadah) and piety (taqwa) can be referred to first and foremost from the
Qur’anic verses and the Hadith (tradition of the Prophet Muhammad p.b.u.h) (the discussion on
the terminology of IWVs can be found in Appendix 1). However, there is also general evidence
from Islamic sources on contemporary work values which are new and unspecified in the main
Islamic sources such as Qur’an and Sunnah or consensus of Muslim scholars (ijmā). In this case,
Muslims are allowed to use their analogy of human reasoning (qiyās), the exercise of opinion in
questions of law (ijtihad3) or the custom and social practice (urf4) to arrive at new solutions.
Because of this, many Islamic work values have been found in the literature but they were
different among the researchers. Due to the lack of unity among the researchers on the set of
IWVs, therefore, practical experts on this matter are deemed necessary to unify them into an
agreed list.
1
Qiyās is the process of deductive analogy in which the teachings of the Hadith are compared and contrasted with those of the
Qur'an, in order to apply a known injunction (nass) to a new circumstance and create a new injunction (Reference: Wikipedia, the
free encyclopedia)
2
Ijmā) is an Arabic term referring ideally to the consensus of the scholars of Islam (Reference: Wikipedia, the free encyclopedia)
3
Ijtihad is a technical term of Islamic law that describes the process of making a legal decision independent of the traditional
schools of thought (madhhab) (Reference: Wikipedia, the free encyclopedia)
4
Urf is an Arabic Islamic term referring to the custom, or 'knowledge', of a given society. To be recognized in an Islamic society,
Urf must be compatible with Sharia law. When applied, it can lead to the deprecation or inoperability of a certain aspect of fiqh
(Islamic jurisprudence) (Reference: Wikipedia, the free encyclopedia)
75
The epistemology of the study concerns the use of experts and a focus group in verifying the
final set of IWVs. According to Hackley (1999), the idea that expertise has a “tacit” or
articulated knowledge is one way in which the epistemology of the knowledge is derived. The
ontological knowledge which resides in the conceptual vocabulary of a discipline’s discourse
according to Hackley (1999) can be substantiated by experts. Expertise can offer more insight
and can help in shedding light on the distinction between theoretical knowledge and practical
expertise on the discipline discourse. The use of more expertise can offer more and better
insights, thus the knowledge derived can be more certain. However, as knowledge in the memory
of human experts can be temporarily mediated, most problem solving to arrive at epistemological
knowledge can also be computerized in a timeless propositional form (Hackley, 1999). The
expert system can be programmed into the computer and the knowledge can be studied
quantitatively. With respect to this study, the qualitative study undertaken earlier was followed
by a quantitative study in which the study has used observable and testable techniques to
establish the relationship quantitatively. The study uses firstly statistical techniques of
Exploratory Factor Analysis (EFA) and then a Confirmatory Factor Analysis (CFA) to test the
relationship of the interest (i.e. the effect of IWVs on employees’ job performance). Figure 1
below summarizes the paradigm of the study’s philosophy of research methodology.
76
Figure 1: The Paradigm of the Study’s Philosophy of Research Methodology
77
4.1.1 Qualitative and Quantitative Approaches

In any research, there are two main research paradigms propounded in the literature: a) an
intepretivist or qualitative, and b) a positivist or quantitative (Hussey and Hussey, 1997).
Qualitative research has been typically more concerned with theory generation whereas
quantitative research has typically been more directed at theory verification. However, according
to Hammersley (1992), and Brewer and Hunter (1989), qualitative research can also be used for
theory verification and likewise the quantitative research can also be used for theory generation.
However, it is more likely that theory generation research will be more often qualitative.
According to Punch (1998), research directed at theory generation is probable when a new area is
being studied, and exploration of that new area is more likely to use the unstructured fieldwork
techniques of qualitative research. There were also strong arguments in the literature, posited by
purists, that quantitative and qualitative approaches cannot and should not be mixed (Smith,
1983; Smith and Heshusius, 1986; Howe, 1988). According to this group, quantitative and
qualitative methods differ in their ontological, epistemological and axiological assumptions
about the nature of research (Bryman, 1984; Collins, 1984; Tashakkori and Teddlie, 1998). Thus,
there should only be either qualitative or quantitative methods in one study.
However, according to pragmatists, restricting research to be only qualitative or quantitative,

although upholding the epistemological purity of the research, does not get the research done
(Miles and Huberman, 1984). This is because both of these approaches are inevitably
complementary with each other (Vidich and Shapiro, 1955). For example, in the field of social
sciences, the construct of interest typically represents abstractions such as personality,
achievement, intelligence, motivation or locus of control that must be measured indirectly
(Onwuegbuzie and Daniel, 2002). Likewise, in developing instruments that yield empirical data,
psychometricians select items in an attempt to represent the content domain adequately
(Onwuegbuzie and Daniel, 2002). Yet, according to Onwuegbuzie and Leech (2005), choosing
these items represents a subjective decision at every stage of the instrument development
process. As such, pragmatists (who advocate integrating methods within a single study) ascribe
to the philosophy that the research and subsequent questions should drive the choice of
methodology and methods used (Miles and Huberman, 1984). According to Mason (2006),
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social phenomena are multifaceted thus, in that respect, they require a variety of approaches in
order to be studied in a way that conveys their complex nature.
According to Newman and Benz (1998), quantitative and qualitative research represents an
interactive continuum. The role of theory for example is central for both paradigms
(Onwuegbuzie and Leech, 2005). Specifically, in qualitative research the most common purposes
are those of theory initiation and theory building, whereas in quantitative research the most
typical objectives are those of theory testing and theory modification (Newman and Benz, 1998).
Similarly the collection and interpretation of qualitative data in quantitative-based research,
according to Onwuegbuzie and Leech (2004), can aid the interpretation of statistically
significant, practically significant and economically significant findings.
4.1.2 Mixed-Method Methodology
Mix-method refers to the use of more than one research approach to investigate a particular
question (Lockyer, 2006). Mixed methodology research which involves combining the
qualitative and quantitative methods has increasingly been used in the literature in expanding the
scope of, and deepening the insights into studies (Tashakkori and Teddlie, 1998; Sandelowski,
1995). The increasing complexity of human phenomena according to Sandelowski (2000)
therefore mandates and requires a more complex research design to capture them.
Johnson and Onwuegbuzie (2004) have explained the mixed method in a nine design matrix
using four cells. This matrix depends on whether the study consists of one dominant or equal
paradigms and whether the phases of the study conducted are concurrent or sequential.
According to Johnson and Onwuegbuzie (2004), in constructing a mixed method design, the
researcher must make two primary decisions: (a) whether one wants to operate largely within one
dominant paradigm or not, and (b) whether one wants to conduct the phases concurrently or
sequentially.
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TIME ORDER DECISION

Concurrent Sequential
QUAL + QUAN QUAL →QUAN
Equal
QUAN→QUAL
Status
PARADIGM
EMPHASIS QUAL + quan QUAL→quan
DECISION Dominant qual→ QUAN
Status
QUAN + qual QUAN→qual
quan→QUAL
Note: “qual” stands for qualitative, “quan” stands for quantitative, “+” stands for concurrent, “→” stands for
sequential, capital letters denote high priority or weight, and lower case letters denote lower priority or weight.
Figure 2: Mixed-Method Design Matrix with Mixed-Method Research Designs Shown in Four
Cells (adopted from Johnson and Onwuegbuzie, 2004).
In the Johnson and Onwuegbuzie (2004) design matrix, the first cell is QUAL + QUAN. It is a
mixed method of qualitative and quantitative concurrently and both methods play an equal role
in the study design methodology. The second cell (i.e. QUAL + quan) is a mixed-method of
qualitative and quantitative concurrently but the qualitative method is given more weight and
plays a bigger role. The QUAN + qual, is that for which the study uses a mixed-method of
quantitative and qualitative concurrently, but the quantitative approach plays a more major role
than the qualitative in the study. On the other hand, the third cell (i.e. QUAL→QUAN) uses a
mixed-method of qualitative in the beginning and then is followed by a quantitative method at
the end. Both methods are equally important for QUAL→QUAN sequential studies. The
opposite of QUAL→QUAN is QUAN→QUAL. In the QUAN→QUAL mixed-method, the
study starts with a quantitative and then is followed by the qualitative method. On the fourth cell,
four mixed methods are listed. First is the QUAL→quan. In this mixed-method, the qualitative
plays a dominant role and is carried out first and then is followed by a quantitative method.
While in quan→QUAL, the qualitative method still plays a dominant role, but it is conducted
later. A quantitative method is first conducted with only a complementary role while, in the
QUAN→qual mixed-method, the researcher starts with the use of quantitative and then is
followed by qualitative research. However, a quantitative method is playing a dominant role
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within the research methodology of this QUAN→qual mixed method. Qualitative in this mixed-
method is just to support the quantitative approach undertaken. In the quan→QUAL, the
researcher starts with a quantitative then moves up to a qualitative method and in this mixed-
method, qualitative plays a bigger role for the rest of the study. Quantitative in quan→QUAL
mixed-method is used to support the foundation of qualitative study. According to Johnson and
Onwuegbuzie (2004), a qualitative phase might be conducted to inform a quantitative phase
sequentially, or if the quantitative and qualitative phases are undertaken concurrently the
findings must at a minimum be integrated during the interpretation of the findings.
In relation to the above, this study uses a mixed-method of sequential and equal status paradigm
(i.e QUAL→QUAN) in which a qualitative approach was first undertaken and then it was
followed by the quantitative approach. Qualitative study was carried out at the outset of the study
to construct the knowledge on the IWVs in which the study has listed 56 of IWVs from the
literature based on lexical analysis; however the list is not yet a final set. In the qualitative stage,
experts and focus groups have been used to verify and finalise the list. The one agreed set of
IWVs will then to be used for the purpose of establishing the relationship between IWVs and job
performance quantitatively.
4.2 The Research Methodology of the Study
The study employs a mixed-method research methodology. The rationale for mixing qualitative
and quantitative research in this study is first and foremost for the purpose of answering the
research purpose and questions. A mixed-method design involves a combination of qualitative
and quantitative approaches in a study. To date, many of the studies in Islamic work values are
descriptive in nature (see for example Kazmi, 2003; Rahman, Muhammad and Othman, 2006;
Mohamed, Abdul Karim and Hussein, 2010). Therefore, like any other similar studies, it is
important to look at the Islamic work values from a qualitative approach as well as a quantitative
one, so that any limitation in one approach would be counterbalanced by the other. This mixing
between qualitative and quantitative, a mixed-method, in a study can add insights and
understanding that might be missed when only a single method (i.e. a qualitative or a
quantitative) is used. According to Johnson and Onwuegbuzie (2004), a researcher can use the
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strengths of an additional method to overcome the weaknesses in another method by using both
in a research study. Qualitative and quantitative research used together can produce more
complete knowledge, necessary to inform theory and practice (Johnson and Onwuegbuzie,
2004).
In mixed methodology research, the terms exploratory and confirmatory are given more
emphasis than the terms qualitative and quantitative (Onwuegbuzie and Teddlie, 2003).
According to Onwuegbuzie and Teddlie, (2003), the concept of exploratory and confirmatory
unites quantitative and qualitative data collection and data analytical procedures under the same
framework. They have labelled some quantitative data analysis techniques as exploratory (e.g.
descriptive statistics, exploratory factor analysis and cluster analysis), and exploratory qualitative
data analysis involves the traditional thematic analyses. Onwuegbuzie and Teddlie, (2003) also
labelled quantitative data analytical techniques as confirmatory methods, which incorporate the
assessment of inferential statistics whereas qualitative data-analytical methods have been
labelled as confirmatory thematic analyses, in which replication qualitative studies are conducted
to assess the replicability of previous emergent themes (i.e. research driven) or to test an extant
theory (i.e. theory driven), when appropriate (Onwuegbuzie and Teddlie, 2003). An exploratory
or qualitative research is necessary in order to develop a new area and to gain insight into the
phenomenon under study. A qualitative study was firstly undertaken, providing details of the
study’s background of what others have done and what other researchers have been doing in
exploring the new territories. The quantitative or confirmatory research normally followed, in
which statistical techniques were used to quantify the responses given from respondents in
regard to their variability.
In fact, many of the early studies in these domains have used a mixed-method design to include
qualitative as well as a quantitative research such as John and Srivastava (1999), Hofstee, De
Raad and Goldberg (1992) and Church, Reyes, Katigbak and Grimm (1997). All have used a
mixed-method approach to arrive at the Big Five Personality dimensions. In the Big Five
Personalities studies of Filipino, Italian and Polish contexts for instance, the personality traits
were gathered based on a lexical approach and then were assessed by the experts. The final traits
were further established by using EFA to form groups or dimensions. Many researchers believe
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that this (i.e. mixing qualitative and quantitative in a study) is a good way of approaching
research as it enables them to counteract the weaknesses in both qualitative and quantitative
research. In fact, according to Teddlie and Tashakkori (2003) and Bryman (2006), mixed
methods research can answer research questions that other methodologies cannot.
The reason for using mixed-methods in this study particularly sparked from the nature of the
study and the similarity of the designs used by previous researchers. New and less-established
studies were adamantly encouraged to use qualitative research prior to quantitative to give the
overviews and directions of the underlying theoretical framework before embarking on the
quantitative study. Studies like the Big Five Personalities (John and Srivastava, 1999; Hofstee,
De Raad and Goldberg, 1992; and Church, Reyes, Katigbak and Grimm, 1997) with many others
have also used qualitative together with quantitative methods to result in the compact and solid
conclusion, which provides little room for arguments about the applicability of the mixed-
method design.
Figure 3: Research Paradigm (adopted from Ahmad Bashawir, 2006)
Reasons for Research

Methodology Selection
Recommendations from Recommendations from

Research Questions Literature Review on Review of Literature on
Related Researches Research Methodology
Figure 3 indicates that there are three factors which influence the use of the research
methodology or research paradigm of this study. Firstly, the nature of the research questions
addressed. Secondly, the recommendations from reviewing the literature on work values-related
researches. Lastly, the recommendations from reviewing the literature on research methodology
of other studies. The study proposes two research questions. Firstly, to identify the work values
in Islam and secondly to examine the impact of the IWVs on the employees’ job performance.
Through the extant studies on related research areas such as personality studies, it was found that
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the research method used was normally a mixed-method in which they used the experts and
focus groups to verify the list of personality traits into smaller amounts and then was followed by
a quantitative technique such as Exploratory Factor Analysis (EFA) (Hofstede, De Raad and
Goldberg, 1992) to establish the factor of personality dimensions. The methods used have
influenced this study such as experts’ assessments, focus groups and EFA. Apart from that, the
research methodology of this study has also been influenced by other studies. The reviews on
other literatures such as work values and job commitment, work values and decision making,
personality and job performance and other similar studies have also inspired the research
methodology of the study to opt for a similar but with more advanced techniques. This study is
more fortunate as compared to the other similar studies in the past as with the passing of time,
more modern and advanced softwares such as AMOS are available to be used to test the causal
relationship on the subject of interest.
4.3 Research Questions
As mentioned above, the rationale for mixing qualitative and quantitative research is for the
purpose of answering the research questions of the study. There are two main research methods
(e.g. the qualitative and quantitative methods) and each method is used depending on the
research questions of the study.
Determining the research question (s) is an extremely important step in both the qualitative and
quantitative research process because these questions narrow the research objectives and
research purposes to specific questions that the researchers need to address in their studies
(Creswell, 2005; Johnson and Christensen, 2004). Research questions are vitally important
particularly in mixed methods studies because they, in large part, dictate the type of research
design used the sample size and sampling scheme employed, and the type of instruments
administered, as well as the data analysis techniques (i.e. statistical or qualitative) used
(Onwuegbuzie and Leech, 2005). Thus, the methodology and methods adopted in regard to
answering the subsequent research questions are as follows:
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Table 7: Summary of the Research Questions
Research Research Questions Methodology Method

Objective
1 What are the Islamic work values? Qualitative Exploratory
2 What are the effects of Islamic work values on Quantitative Confirmatory

employee performance in Malaysia?
4.3.1 Exploratory Methods
The main purpose of the study is to examine the effect of IWVs on employees’ job performance.
In undertaking this research, IWVs as the predictors of the subject matter needed to be identified
first and foremost before their influence on the criterion could be predicted and tested. In so
doing, the qualitative research has first to be conducted in order to establish the existence of the
predictors (i.e. IWVs) in the study. In other words, the purpose of qualitative research is to
answer the research question one, that is, what are the Islamic work values. Hence, in identifying
the predictor of the study (i.e. IWVs), the following methods have been utilized:
a) Lexical Analysis
b) Experts’ Assessments
c) Focus Groups
Lexical analysis was done earlier on when the list of IWVs were gathered from the literature
based on lexical identification of Arabic or Islamic terminologies and also through discussions
and interpretations of the Muslims two holy sources (i.e. Qur’an and Sunnah) and other Islamic
sources such as the analogy of human reasoning (qiyās), a consensus of Muslim scholars (ijmā),
and also other contemporary Muslim scholars’ discussions on IWVs. In this regard, 56 IWVs
were identified and they were regarded as a preliminary list of IWVs. Linguistically, the list may
have similar meaning to each other and may also be culturally interpreted depending on the
researchers’ background. Hence, the knowledge to identify and develop the final version of
IWVs is determined through experts’ assessments and a focus group. Experts in a domain
according to Hackley (1999) must have knowledge of the facts of their domain and must also
85
know how to utilize the knowledge to solve domain related problems. As indicated in chapter 5,
three experts’ assessments were conducted to assess the list to become a more manageable and
meaningful list. A focus group has also been consulted to ascertain the agreement among the
experts so that the final agreed version could be reached.
4.3.2 Confirmatory Method
The quantitative research is used to answer research question two. The confirmatory method of
data analysis was used to confirm the qualitative research undertaken earlier on. In quantitative
research, a survey method of data collection was used to investigate the sampling responses of
Malaysian employees concerning of their practice of Islamic work values and its impact upon
their job performance. The discussion on the qualitative research and quantitative research of this
study can be found in chapters 5 and 6 respectively.
4.4 The Methodological Diagram of the Study
Figure 4 below displays the methodological flow of the present study. The exploratory research
involved reviewing the literature for the identification of Islamic work values (IWVs) for theory
building and also as a means of synthesising the previous related research findings, as well as for
compiling the “best practices” in order to answer the research questions of the study. Experts’
assessments and a focus group were conducted in exploratory research to explore the thematic
analyses of the Islamic work values. The experts’ assessments and the focus group were also
used for face value and content validity purposes. As has been indicated previously, in arriving at
56 IWVs the study has used first and foremost a lexical analysis, in which most of the work
values were gathered based on the face value of Arabic or Islamic terminologies and some were
gathered based on the content validity through scholarly discussions and interpretations of the
Muslims two holy sources (i.e. Qur’an and Sunnah) as well as other Islamic sources such as
analogy of human reasoning (qiyās), consensus of Muslim scholars (ijmā), and also Muslim
scholars discussions on IWVs. In this regard, experts’ assessments and the focus group are
believed to strengthen the face value and content validity of IWVs which were firstly assembled
through a lexical analysis.
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Figure 4: Diagram of the Study’s Methodology
EXPLORE Literature Review (IWVs Lexicon)

EXPLORE +CONFIRM Experts’ Assessments Stage One
CONFIRM Focus Group
CONFIRM Pilot Study
Survey
CONFIRM + FINALISE
Stage Two
RESULTS
In the confirmatory research, inferential statistics were utilized to answer research question two;
a survey method was employed for data collection and inferential statistics were used to describe
the data for theory testing and theory modification (see Part 2 of Chapter 8). The quantitative
method was used for the purpose of confirming the qualitative result. Furthermore, combining
the qualitative and quantitative research helped to develop a conceptual framework, to validate
the quantitative findings by referring to information extracted from the qualitative phase of the
study and to construct indices from the qualitative data that can be used to analyse quantitative
data (Madey, 1982).
4.7 Conclusion
The research methodology chosen for this study was mainly based on the research questions. The
nature of the research questions which require information extracted from exploratory research
contributes substantially to the confirmatory research. The confirmatory research, which
involved inferential statistics, data reduction techniques such as factor analysis as well as SEM,
was carried out to answer the research question two. Moreover, mixing the qualitative and
quantitative research was important for the purpose of investigating a different aspect of the
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research problem. In a nutshell, the adoption of qualitative and quantitative research or

exploratory and confirmatory methods was necessary for answering the research questions of the
study. The next chapter explores the qualitative stage of the research methodology.
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CHAPTER 5: STAGE ONE (QUALITATIVE STUDY)
5.0 Introduction
This chapter explores the qualitative research methodology used in this research and explains the
rationale for the use of qualitative research and the research methods adopted. It contains only
the qualitative research, the quantitative research will be dealt with in chapter six.
5.1 Qualitative Research

According to Manning (1992), research methods based on the emergent paradigm are
predominantly qualitative. According to Bogdan and Biklen (1982) and Lincoln and Guba
(1985), the purpose of emergent qualitative research is verstehen or understanding.
Understanding the meaning and to gain knowledge about the subject of interest is the object of
qualitative research. Through a variety of methods such as interviews, dialogue, observations,
case study or focus group, according to Cavana, Delahaye and Sekaran (2001) qualitative
research is aimed at understanding the rich, complex and idiosyncratic nature of human
phenomena. Likewise, according to Johnson (1995), qualitative research probes for deeper
understanding rather than examining surface features.
5.2 Rationale for Using Qualitative Research
The area of Islamic work values (IWVs) is not yet well-researched. Most research in this area is
largely descriptive. Identification and collection of information about IWVs are particularly
essential in understanding the complex nature of the area. With the understanding that IWVs
could have a positive influence on work outcomes, the research question was first designed to
identify what are the IWVs. In gaining the information about the emergent paradigm, the
majority of researchers in the past have predominantly relied on qualitative research (Manning,
1992). In any case, it is necessary for a new study to start with qualitative research, in which all
the underlying independent variables (predictors) of the outcomes of interest are to be firstly
well-analysed and throroughly discussed prior to a quantitative study taking place.
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The decision to use a qualitative followed by a quantitative method for this study is based on
previous studies found in the literature. Since the study bears a similar attribute to “Big Five
Personality” studies, this study has adopted three of its methods, involving a qualitative
approach including lexical analysis, experts’ assessments and a focus group. These three
methods are widely used in qualitative research. They were chosen primarily because of their
similar features with the studies of “Big Five Personalities,” especially in reducing the number
of traits into a manageable and measurable numbers. Methodologically, the study started by
looking at the extant literature on Islamic work values in general in order to synthesize the
information regarding the IWVs from the literature. As a result, 56 IWVs were listed, which is
still an unmanageable and impractical number for the analysis. In “Big Five Personality” studies,
the work of trimming down the list was outsourced to the experts and through focus groups. So,
the application of experts’ assessments and a focus group was adopted by this study, being
important not only to reduce the unmanageable number of the IWVs list but also to confirm their
face value and content validity.
According to Lincoln and Guba (2000) and Sofaer (1999), qualitative research is carried out
using several methods such as case studies, interviews, a focus group, etc. Normally qualitative
research involves extracting themes or generalizations from evidence and organizing data to
represent a coherent, consistent picture which is largely subjective and interpretive
(Onwuegbuzie and Leech, 2005; Cresswell, 1994; Neuman, 1997). The analysis of the data in
qualitative research according to Leech and Onwuegbuzie (2007), unlike quantitative research
which uses statistics to analyse the data, uses a method of constant comparison, keywords-in-
context, word count, classical content analysis, domain analysis, taxonomic analysis and
componential analysis. Among these, the taxonomic data analysis was found to be more relevant
to the study of work values. This method of analysis has also been used in many management
researches including the “Big Five Personality” studies (John and Srivastava, 1999; Hofstee, De
Raad and Goldberg, 1992; and Church, Reyes, Katigbak and Grimm, 1997). Taxonomy is a
“classification system” organized on the basis of semantic relationships. The taxonomic data
analysis uses semantics to identify the specific domain thereby allowing knowledge to be
accumulated in a meaningful way. Some of the IWVs’ constructs such as equity and balance
(qist), justice (‘adl) or fairness could be encoded under a single compact label, thus reducing the
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weaknesses of the scope of the study. In other words, to construct the nature of reality (i.e.
ontological) on IWVs, the work values’ lexicons revealed in the holy Qur’an and Sunnah, as well
as other Islamic sources are taken as the nature of reality revealed by God. To Muslims, the
Qur’an is the exact word of God and also known as kalam Allah or the speech of God. Works
have been designed to safeguard the holy Qur’an from any amendments, so that the holy Qur’an
today is one and the same as that which was revealed to the Prophet Muhammad SAW, as Abu
Bakr, the first caliph, ordered all original manuscripts made in the Prophet’s lifetime to be
collected and copied (Khan, 1983). The role of Sunnah is to explain and define the meaning of
the Qur'anic text to make it clear to people (for further discussion on the authenticity of the
Qur’an as God’s words and Sunnah as the Prophet’s words, please refer to Khan, 1983). In
constructing the nature of knowledge (i.e. epistemological) qualitatively, the study has used three
methods: lexical analysis, experts’ assessments and a focus group in order to ascertain and
understand the knowledge gained in the ontological construction.
5.3 Lexical Method
The lexical terminology of IWVs revealed by the main Islamic sources such as the holy Qur’an
and Sunnah can be considered as an ontological knowledge of reality. The knowledge of reality
can either be acquired or revealed. The Qur’anic lexical terminology of IWVs is thus an
ontological knowledge that relates the work values in Islam to the nature of reality. The method
to analyze and synthesize these IWVs’ terminologies is called the lexical method of analysis, and
this has been used in this study as one of the methods in the qualitative research. Lexical analysis
is a method to derive the IWVs based on the IWVs lexicons and terminologies found in the
literature supported by Islamic sources. Lexical analysis is a part of linguistics which studies
words, nature and meaning, words’ elements, relations between words (semantic relations), word
groups and the whole lexicon (Saucier and Goldberg, 1996, 2001; Saucier, 2003).
In the lexical analysis’ method, the study starts by analyzing the Qur’anic lexicon of IWVs
mainly because the IWVs were enshrined in the Islamic teachings in which the holy Qur’an and
the Sunnah are the primary sources. The holy Qur’an and the Sunnah are in Arabic and among
Muslims, Qur’anic is considered as an Islamic language. Words like ikhlas (sincere), amanah
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(trustworthiness), taqwa (piety), adalah (justice) for instance, were found in the holy Qu’ran and
the Sunnah, in the Arabic language. Though the holy Qur’an is in Arabic, care needs to be taken
not to interpret Qur’anic language in literal Arabic, as some Qur’anic words were not plain
Arabic and in fact have different shades of meaning. Even so, sometimes the Qur’anic verses for
the existence of IWVs come in general injunctions and sometimes they are not mentioned
directly and specifically but are being encouraged to be practised for the betterment of people.
Also, in some other verses, the holy Qur’an and the Sunnah give examples of having work values
such as well-disciplined, hardworking or competent etc. through characters mentioned from the
holy Qur’an in referring to the work values of the prophets such as the Prophet Adam, Yusof,
Ibrahim (Abraham), Sulaiman (Solomon), Musa (Moses) to name but a few.
Still, Islamic work values (IWVs) are not just limited to one language (Arabic or the Qur’anic
lexicon), but in other languages as well. Language is something interpretable, hence most of the
IWVs were also being interpreted into other different languages but the main sources of the
IWVs lexicons originally came from the holy Qur’an and the Sunnah. Therefore, in verifying
the IWVs, this study has employed experts who were not only well-versed in the Arabic
language, but also in Islamic knowledge and in English (for the purpose of this study) through
the lexical analysis method. As a result, the study has compiled from the literature, 56
preliminary words identified as Islamic work values. Table 8 below has a full list.
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Table 8: Preliminary List of Islamic Work Values from the Process of Lexical Analysis
The ISLAMIC WORK VALUES in Literature Review
1. Abstinence (wara’) 29. Hard work & optimum effort

(mujahadah)
2. Accountability (taklif)/ 30. Honesty
Responsibility (mas’uliyyah)
3. Benevolence (ihsan) 31. Intelligence
4. Capability 32. Integrity
5. Cleanliness/Purity 33. Justice (‘adl)
(tazkiyyah/nazofah)
6. Competency 34. Kindness
7. Cooperation (ta’awun) 35. Loyalty
8. Consensus 36. Moderation (iqtisod)
9. Conscientiousness and 37. Nobility
knowledgeable in all
endeavors/perfectionism
(itqan)
10. Continuous improvement 38. Patience (sabr)
11. Contentedness (redha) 39. Passion for excellence (al- falah)

12. Continuous self-criticism 40. Promise keeping
(muhasabah al-nafs)
13. Consistency, perseverance or 41. Reliability
persistence (istiqomah)
14. Competitive (tanafus) 42. Resolve
15. Consultation (al-shura) 43. Responsibility (mas’uliyyah)

16. Dedication 44. Respect
17. Diligence 45. Servitude (i.e. complete yielding to
God and worshipping Him)
18. Efficiency 46. Sincerity (ikhlas)
19. Equality (musawat) 47. Stern

20. Equity and balance 48. Self-Discipline
(qist) (riyada al-nafs)
21. Fairness 49. Transparency (syaffaf)
22. Forever mindful of the almighty – 50. Trustworthiness (amanah)
piety (taqwa)
23. Forgiveness (‘afw) 51. Smart
24. Flexibility 52. Strength
25. Generosity and justice 53.Timeliness/punctuality (nazm)
26. Good appearance 54. Trust
27. Good conduct 55. Truthfulness (sidq)

28. Gratitude (syukr) 56.Work creativity
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For the purpose of this study, the information gathered from the lexical analysis can serve as a
basis for the subsequent method (i.e. experts’ assessments). In fact, the use of lexical analysis is
not uncommon in research as it has been applied by many of the Big Five studies across cultures
and languages (Szarota, Ashton and Lee, 2007; Saucier and Goldberg, 2001) and has been
proven to provide a valid and reliable result. The lexical analysis method has been used in many
different contexts because of its remarkable cross-language ability to be replicated (Ashton and
Lee, 2001; Boies, Lee, Ashton, Pascal and Nicol, 2001).
5.4 Expert Assessment.
Experts’ assessments were undertaken to get confirmation from experts, following the lexical
analysis of data collection. Expert assessment was necessary to obtain information confirming
the Islamic work values identified in the lexical analysis’ method. In addition, experts’
assessments are equally important for reducing the long list of Islamic work values into smaller
and more meaningful dimensions and for these assessments interviewing techniques were used.
According to Gillham (2005) and Neuman (2003), face-to-face interviews have the highest
response rates. Thus the interview is an integral function of the research in obtaining meaningful
data. The aim of these interviews was to verify the data collected from the lexical approach.
The method involves a combination of structured and unstructured interviews. The unstructured
interview was to clarify and probe for further information regarding the lists. The unplanned
questions or unstructured interviews were undertaken to add understanding to the information
given by the experts during the session. The use of experts’ assessments was also purposely to
strengthen the findings of the lexical analysis method and to give legitimacy for further analysis.
The experts in this study were researchers in the Centre for Arab & Islamic Studies (The Middle
East and Central Asia), known as CAIS, from the Australian National University. The CAIS was
chosen because of its mission as a research centre for Middle East and Islamic teaching. The
CAIS hosts Islamic thinkers, intellectuals and scholars as well as Arabic linguists who were used
as a reference for the experts’ assessments selection criteria.
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The numbers of experts chosen to verify the list and to be involved in a focus group discussion
was primarily based on the implied direction contained in the holy Qur’an (2:282) which states
“And get two witnesses. Out of your own men, and if there are not two men, then a man and two
women, such as ye choose so that if one of them errs, the other can remind her”. The odd
number of experts was chosen also for decision-making purposes if a lack of unanimous
agreement were to happen. The purpose of the experts’ assessments as a qualitative data
collection method was to get the experts’ ideas and opinions about the results derived from the
lexical approach. The lexical approach had gathered 56 IWVs which was still an unmanageable
number. As there was no evidence or literature from any source to choose between which
number best to start with and which work values to be discarded first, the experts interview was
used to resolve the problem.
5.4.1 Results of the First Expert’s Assessment.
In the first expert’s assessment interview, the expert verified 47 of the 56 as true IWVs. The
expert also divided the 47 IWVs into five categories of sincerity (ikhlas), trustworthiness
(amanah), justice (adalah), effort (juhdi) and others (ukhra). The result of this interview is
presented below.
Table 9: Results of First Expert’s Assessment
Sincerity Trustworthiness Justice Effort Others

(Ikhlas) (Amanah) (‘Adl) (Juhd) (Ukhra)
Patience (sabr) Trustworthiness Equality Competence Intelligent
Sincerity (ikhlas) (amanah) (musawat) Self-Discipline Forgiveness
Benevolence Trust Justice (‘adl) Dedication (‘afw)
(ihsan) Truthfulness (sidq) Generosity and Strength Good conduct
(Cleanliness/ Continuous self- justice Capability Cooperation
Purity) criticism Equity and Perfectionism (ta’awun)
tazkiyyah/ (muhasabah al- justice (qist) (itqan) Smart
nazofah nafs) Fairness Flexibility
Abstinence Integrity (murunah)
(wara’) Reliability Continuous
Contentedness Transparency improvement
(redha) Responsibility Hardworking/
Gratitude (syukr) (mas’uliyyah) Passion for
Honesty Timekeeping/ excellence
Promise keeping Punctuality (nazm) (al-falah)
Forever mindful Moderation Work creativity
of the almighty – (iqtisod) Work quality
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piety (taqwa) Accountability excellence and

Consistency quality of work.
(istiqomah) Hard work &
Consultation (al- optimal effort
shura) (al-mujahadah)
Respect Competitive
(tanafus)
5.4.2. Results of the Second Expert’s Assessment.
The second expert verified the entire list as IWVs. Firstly, he divided the IWVs into three
categories: the obligatory (mustahab), requirement (dharurah/shartun/mutlub) and others
(ukhra). First and foremost, he regarded the obligatory values (mustahab) as the most important
that needed to be inculcated and practised. He also considered values which fell under the
requirement value (dharurah/shartun/mutlub) as important to be acquired although they have
less weight than the obligatory values (mustahab). The result for the three categories can be
found in Appendix 2.
The second expert also categorized the IWVs into 5 categories: sincerity (ikhlas), trustworthiness
(amanah), justice (adalah), effort (juhdi) and others (ukhra). The result of the second expert
assessment is presented in Table 10 below.
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Table 10: Results of Second Expert’s Assessment
Patience (sabr) Promise keeping Resolve Patience (sabr) Diligence/Efficiency
Self-Discipline Dedication Consultation Self-Discipline Smart
(riyada al-nafs) Responsibility (al-shura) (riyada al-nafs) Flexibility
Abstinence (mas’uliyyah) Responsibility Perfectionism Intelligent
(wara’) Reliability (mas’uliyyah) (itqan) Respect
Sincerity (ikhlas) Trustworthiness Sincerity Good appearance Servitude
Trustworthiness (amanah) (ikhlas) Diligence/Efficiency Cleanliness/Purity
(amanah) Trust Flexibility Good conduct (tazkiyyah/nazofah)
Trust Truthfulness Equality Strength Cooperation
Truthfulness (sidq) (musawat) Capability (ta’awun)
(sidq) Transparency Generosity and Continuous Moderation (iqtisod)
Gratitude (syukr) Honesty justice improvement Kindness
Honesty Accountability Equity and Timeliness/ Sternness
Benevolence (taklif) justice (qist) Punctuality (nazm) Integrity
(ihsan) Fairness Hard work & Continuous self-
forever mindful Benevolence optimal(al- criticism
of the almighty – (ihsan) mujahadah) (muhasabah al-nafs)
piety (taqwa) Consistency Work creativity Contentedness
Justice (‘adl) (istiqamah) Competitive (redha)
Equity and justice Justice (‘adl) (tanafus)
(qist) Competence
Forgiveness (afw)
5.4.3 Results of the Third Expert’s Assessment
The third expert on the other hand divided the IWVs into: a) Islamic values which are mentioned
in the holy Qur’an and the Sunnah as well as the work values practised by the friends of the
Prophet (sahabah), and b) modern values, which were not directly mentioned in the sources of
Islam. He divided the IWVs further into: a) work-related values and b) non work-related values.
As a result, 21 new values were added in and 14 of the original values of the 56 were removed.
The final verification has resulted in 63 values in total.
The third expert also divided the Islamic work-related values into three categories: a) values
related to employee-employer (organisation), b) values related to employee-employee
(subordinates/colleagues) and c) values related to the profession or to the work itself. According
to him, the values derived also need to be regrouped and re-classified into two: a) a vividly
Islamic values and b) a humanitarian values. According to him, the humanitarian values could be
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applied to non-Muslim or other religious values as well but he did not specify them in detail.
Table 11 below summarizes the IWVs verified by the third expert.
Table 11: Results of Third Expert’s Assessment

Islamic Work-Related Values Islamic Non Work-Related Values
Patience (sabr) Nobility

Self-Discipline (riyada al-nafs) Resolve
Good appearance Servitude
Abstinence (wara’) Dedication
Sincerity (ikhlas) Efficiency
Trustworthiness (amanah) Capability
Trust Flexibility
Truthfulness (sidq) Sternness
Responsibility (mas’uliyyah) Consistency Work creativity
Cleanliness/Purity (tazkiyyah/nazofah)
Cooperation (ta’awun)
Good conduct
Gratefulness
Gratitude (syukr)
Strength
Honesty (amin)
Moderation (iqtisod)
Kindness (mohabbah)
Smart (kiyasah)
Knowledgeable and skilful/ Seeker of
Knowledge/ conscientiousness and
knowledgeable in all endeavours (itqan)
Continuous improvement
Accountability (taklif)
Equality (musawat)
Justice (‘adl)
Generosity
Hardworking/passion for excellence (al-falah)
Intelligence
Benevolence (ihsan)
Competency
Integrity
Reliability
Transparency (syaffaf)
Continuous self-criticism
(muhasabah al-nafs)
Forever mindful of the almighty – piety
(taqwa)
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Promise keeping
Fairness (ensaf)
Consultation (al-shura)
Equity and justice (qist)
Respect
Forgiveness (‘afw)
Hard work & optimal (al-mujahadah)
Competitive (tanafus)
Timeliness (Punctuality) (nazm)
Calmness (etme’nam)
Friendliness (sadiq)
Peaceful (solh)
Independence (etekhal)/(Trust in Allah)
Sharing (enfaq)
Modesty (hejb)
Humility
Self-centred (seyarah)
Good attitude
No rush (la ajalah)
Honourable (sharf)
Helping (mosa’adah)
Keeping secret
Not suspicious (hosn zan)
Satisfied (qana’ah)
Sociability
Hopeful (tawakul)
Advice (‘amr/nahi)
Competence
Good intention (niyyat)
5.4.4 Final Results of the Experts’Assessments
The results of the three experts’ assessments were analyzed. Based on Table 12 below, only
results from the first and second experts can be comparatively analyzed. The results could not be
compared with the third expert as he did not divide the IWVs into the five categories of sincerity
(ikhlas), trustworthiness (amanah), justice (adalah), effort (juhdi) and others (ukhra). Instead,
the results with the third expert’s assessments were analyzed on the basis of either IWVs or non-
IWVs. The results indicate that 41 out of 56 were considered as IWVs and 15 were not. The final
result of the experts’ assessments is presented in Table 13.
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Table 12: Full Results of First and Second Experts’ Assessments

Patience Trustworthiness Equality Competency Intelligent
(sabr) (amanah) (musawat) Self-Discipline Kindness
Sincerity Trust Justice (riyada al-nafs) Smart
(ikhlas) Truthfulness (‘adl) Strength Good &
Benevolence (sidq) Generosity and Capability beneficial
(ihsan) Transparency justice Knowledgeable and (as-Shalah)
Abstinence (syaffaf) Equity and skilful/ Cooperation
(wara’) Responsibility justice conscientiousness (ta’awun)
Gratitude (mas’uliyyah) (qist) and knowledgeable in
(syukr) Accountability Fairness all endeavours/
Honesty (taklif) perfectionism(itqan)
(amin) Continuous
Forever mindful improvement
of the almighty – Hardworking/
piety (taqwa) passion for
excellence (al-falah)
Work creativity
Hard work & optimal
effort (al-mujahadah)
Competitive
(tanafus)
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Table 13: Final Results of Experts’ Assessments

Islamic Work Values (IWVs) Non-Islamic Work Values (Non IWVs)
Patience (sabr) Nobility

Self-Discipline (riyada al-nafs) Good appearance
Abstinence (wara’) Resolve
Sincerity (ikhlas) Servitude
Trustworthiness (amanah) Dedication
Trust Diligence/Efficiency
Truthfulness (sidq) Capability
Responsibility (mas’uliyyah) Flexibility
(Cleanliness/Purity)tazkiyyah/nazofah Hardworking/passion for excellence (al-
Co-operation (ta’awun) falah)
Good conduct Sternness
Gratefulness Consistency (istiqomah)
Gratitude (syukr) Work creativity
Strength Contentedness (redha)
Honesty (amin)
Moderation (iqtisod)
Kindness
Smart
Knowledgeable and skilful/ Seeker of
Knowledge/conscientiousness and
knowledgeable in all endeavours
(itqan)
Continuous improvement
Accountability
Equality (musawat)
Justice (‘adl)
Generosity and justice
Intelligence
Benevolence (ihsan)
Competence
Integrity
Reliability
Transparency (syaffaf)
Continuous self-criticism
(muhasabah al-nafs)
Forever mindful of the almighty –
piety (taqwa)
Promise keeping
Fairness
Consultation (al-shura)
Equity and justice (qist)
Respect
Forgiveness (‘afw)
Hard work & optimal effort (al-
mujahadah)
Competitive (tanafus)
Timeliness/ Punctuality (nazm)
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5.5 Focus Group

The focus group was also used as a qualitative method of data collection. Focus group
methodology is basically a group discussion in which persons from the target group discuss
different aspects of the topic (Dahlin Ivanoff and Hultberg, 2006; Morgan, 1993; and Krueger,
1988). According to Krueger (1994) and Morgan (1993), the focus group is widely used in
research in many disciplines and the data generated from focus groups appears to enhance and
complement the quantitative data (Phillips-Morrow, Burris-Kitchen and Der-Karabetian, 2000).
In this study, the focus group was also used as a method of qualitative data collection. Since, the
data collected on the IWVs was still numerous, the use of a focus group could produce more
meaningful qualitative data. It is important to note that the focus group was chosen as a
qualitative data collection method not only because of its similarities with the research
methodology used to arrive at the Big Five personality dimensions, but also because according to
Fossey, Harvey, Mcdermott and Davidson (2002) the data collected in this fashion is more
informative.
5.5.1 Results of the Focus Group.
The focus group resulted in a unanimous agreement on the list considered as IWVs. Although the
experts collectively agreed on the number of IWVs considered in the focus group, the amount of
IWVs was still large. Thus, the result was simplified by only taking the uniquely IWVs and the
ones which were mostly agreed by the experts from the focus group. The work values, which
were not the main IWVs taken from the literature, were ignored. This is mainly because although
the values may have been agreed by the experts to belong to IWVs, they have to be discarded for
lack of evidence either from current literature on IWVs or from Islamic sources. Hence, only the
IWVs which have both literature evidence and unanimous agreement by the experts in the
interviews and focus group were adopted.
As a result, only 25 IWVs were included in the study. They were competitiveness (tanafus),
forgiveness (‘afw), self-discipline (riyada al-nafs), gratitude (syukr), honesty (amin), truthfulness
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(sidq), promise-keeping, perfectionism (itqan), benevolence (ihsan), hardworking and optimal

effort (mujahadah), continuous self-criticism (muhasabah al-nafs), cleanliness
(tazkiyyah/nazofah), cooperation (ta’awun), consultation (shura), responsibility (mas’uliyyah) &
accountability (taklif), trustworthiness (amanah), punctuality (nazm), justice/equality (‘adl/qist),
competence, transparency, integrity, patience (sabr), sincerity (ikhlas), good intention (niyyat)
and god-conscious/piety (taqwa).
Table 14: Summary of 25 IWVs
No. Islamic Work Values
1. Benevolence (ihsan)
2. Cleanliness (tazkiyyah/nazofah)
3. Competence
4. Competitiveness (tanafus)
5. Cooperation (ta’awun)
6. Consultation (shura)
7. Continuous self-criticism (muhasabah al-nafs)
8. Forgiveness (‘afw)
9. God-conscious/piety (taqwa)
10. Good intention (niyyat)
11. Gratitude (syukr)
12. Hardworking and optimal effort (mujahadah)
13. Honesty (amin)
14. Integrity
15. Justice/equality (‘adl/qist)
16. Patience (sabr)
17. Perfectionism (itqan)
18. Promise-keeping
19. Punctuality (nazm)
20. Responsibility (mas’uliyyah) & accountability (taklif)
21. Self-discipline (riyada al-nafs)
22. Sincerity (ikhlas)
23. Transparency (syaffaf)
24. Truthfulness (sidq)
25. Trustworthiness (amanah)
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5.6 Conclusion
This chapter discussed the qualitative research of the study. The qualitative research was chosen
to explore the information about the IWVs in the literature. Through exploratory research
methods, IWVs have been identified and finalised. Out of 56 IWVs, 25 have been finalised.
These 25 will be treated quantitatively in Stage Two of confirmatory research. The next chapter
will focus on quantitative research.
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CHAPTER 6: STAGE TWO (QUANTITATIVE STUDY)
6.0 Introduction
This chapter focuses on the quantitative part of research methodology, illustrating the
quantitative research method used to answer research question two. The following areas are
reviewed in turn: development of measurement, validity of the measurement, the survey
questionnaire, research instrument, the response rate, the missing values and the Goodness-of-fit
measure. The chapter then presents the statistical analyses utilized to examine the data.
6.1 Stage Two (Quantitative Research)
Quantitative research is the systematic approach to conducting research. According to

Golafshani (2003), quantitative research allows the researchers to familiarize themselves with the
problem or concept to be studied and perhaps generate hypotheses to be tested. According to
Adler (1996), quantitative research is more helpful when “answering questions of who, where,
how many, how much and what is the relationship between scientific variables”.
A quantitative study of the Islamic work values and job performance relationship in the current
literature is rare and allegedly unexplored (Ali and Al-Kazemi, 2007) mostly because Islamic
work value (IWV) are difficult to measure accurately and precisely. Also, there was no tool or
instrument that was suitable to measure work values such as gratitude as accurately as a
thermometer was able to measure body temperature or a ruler to measure the height or length of
an object. For this study however, the scale of measurement employed to measure the unique
characteristics of Islamic work values is in the form of survey questionnaires. Through
questionnaires, items and concepts can be classified, thus objectivity is maintained (Bryman,
1988). This method of gathering information has been used in many empirical researches and has
also been proven effective in obtaining a lot of data in a short period of time. The questionnaire
in this study is designed to measure employees’ perceptions of certain work values, questions
related to employees’ attitudes towards certain work values and also questions related to their
actual behaviour in regard to their work value practices.
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Human behaviours, as is widely recognized, are highly unpredictable. Although some studies
had discovered that human behaviours could be predicted based on their values and attitudes
(Ajzen and Fishbein, 1980), they are, however quite difficult to prove with exact and precise
verifications. Although human behaviours and attitudes are difficult to understand and hard to
comprehend, they do most of the time possess some consistency with their underlying values.
According to cognitive dissonance theory (Festinger, 1957), human behaviour can be predicted
based on the existence of their consistency factor between values (heart), attitude (feeling) and
action (behaviour). Even if their attitudes do not necessarily manifest themselves into the actual
action or behaviour, they can most of the times and on most occasions actually result in a
predicted behaviour. Researches on the election poll, for example were mostly able to predict
the winner of the election correctly based on the attitude or perception poll of the voters, prior to
the election (Vaske and Donnelly, 1999). There are certain groups of people who may not act in
accordance with their attitudes, whom according to Festinger (1957) are exhibiting a cognitive
dissonance type of behaviour. However, this group is insignificant in numbers. That is why
people with cognitive dissonance are included in an abnormal type of behaviour, which is a
minority group of human attributes. For that reason, the consistencies factors are still applicable
to be used in measuring the influence of work values on human behaviours such as work
performance. Having said that, the limitations and weaknesses of this study are fully understood
and it is not the main intention to be comprehensive and all-inclusive.
6.2 Development of Measurement
The development of questionnaires starts by integrating and coordinating the items under each
construct of Islamic work values to match with their content validity. The content for each of
these constructs can be found in Appendix 1. The early version of the questionnaire was
discussed with Muslim scholars from the Centre for Arab and Islamic Studies (The Middle East
and Central Asia) or CAIS of the Australian National University (ANU). In addition, the
questionnaires were shared and discussed with several faculties at the University of Canberra,
including the main supervisor and co-supervisors. In determining the scale, all different possible
scale forms were studied, and after considering the variables, a conceptualization itemized rating
scale was chosen. In developing the questionnaire, the nature and conceptualization of the
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variables were considered and double-barrelled as well as ambiguous questions were avoided.
The relevance of the questions to the respondents was also constantly considered.
During the questionnaire developmental stage, a great deal of time was given to the wording of
each item in consideration of the respondents’ background and culture. The questionnaires were
then translated into Malay from English and then back to English. The reverse translation has
been done by the Centre for Language and Translation, University Science of Malaysia (USM)
and was edited by a professional editor (NAATI No: 34445) accredited by National
Accreditation Authority for Translators and Interpreters (NAATI) for accuracy and idiom.
The final version of the translated Malay was checked and edited against the original English
version to ensure the equivalency of meaning and idiom usage had been captured. Clarity of
sentence and grammatical principles also had to be verified. The wording and structure of the
questionnaires were checked during the pre-testing on the Malaysian undergraduate students at
the ANU as well as during the pilot study on the staff of the Malaysian High Commission in
Australia. The sequencing of the questions was also considered. Questions were constructed in
the questionnaire survey in such a way that the general and relatively easy questions such as
demographics were placed at the end. During the pre-testing, participants were asked to evaluate
the sequence of questions and one suggestion was given regarding the wording of the likert’s
scale, and the translated meaning on the scale has been modified to accommodate the suggestion.
Two colours were used to represent the survey questionnaire. A blue-coloured paper was used
for the employees’ questionnaire and a pink-coloured one was used for the supervisory survey
questionnaire. The different colours were used in order to avoid confusion for both the
respondents and the researcher when distributing, collecting and analysing the surveys. A cover
letter with the University of Canberra logo was attached to each of the employees and
supervisory surveys questionnaires. A presumed consent was stated in the covering letter to get
the respondent’s consent before proceeding with answering the questionnaires.
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6.3 Back Translation
Brislin (1970) and Soriano and Foxall (2002), have recommended back translation especially in
cross-cultural studies so it was chosen for this study. The surveys (employee and supervisor) are
intended for employees in Malaysia, where Malay is the primary language. The original English
version was translated into Malay and was then back translated into English. For the Malay back
to English translation, the translator was cautioned not to look at the original English version.
This was done to ensure that the Malay version was an exact replication of the English version. If
the translator had seen it, the entire translated meaning could be affected and the reliability and
genuineness of the Malay version would become dubious and questionable. The back translation
was performed by professional translators from the Centre for Language and Translation,
University Science of Malaysia (USM) and the editing process for the surveys (i.e. Malay
version) was performed by a professional editor (NAATI No: 34445) accredited by the National
Accreditation Authority for Translators and Interpreters (NAATI).
6.4 Validity of the Measurement
A selection of measurement needs to demonstrate good psychometric properties. It has to be both

reliable and valid. A measure is considered reliable when it gives consistent or repeatable results
and it is considered valid when it measures what it purports to measure. The contents of all items
in the questionnaires were originally derived from the holy Qur’an, the Sunnah and also from the
Muslim scholars’ interpretation of the holy Qur’an and the Sunnah. The contents which were
used as a basis for the development of the measurement can be found in Appendix 1. Notably,
the questionnaires on Islamic work values in the survey were designed with regard to the
contents and the unique attributes of each Islamic work value construct. Multiple items were
used instead of single items in accordance with the recommendation of Spearman that the values
of a person will be truly shown when tested on different occasions.
Apart from the content validity, the questionnaires were also adopted and modified from existing
studies. Even so, some questions had to be developed to measure some of the distinctive
constructs of IWVs. However, the development of the questionnaires was made after taking into
consideration the contents and the unique attributes of each construct. Only the employees’
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questionnaires were developed, the supervisors’ questionnaires were completely taken from
existing studies. The complete references for employees’ and supervisors’ questionnaires can be
found in appendices 3 and 4 respectively.
6.5 The Survey Questionnaire
There are several methods of quantitative data collection including the survey. This is used in
quantitative studies because of its convenience in collecting large amounts of data. For this
study, two types of survey are employed. The first type is an employee survey, in which the
employee is asked to answer questions regarding their work values. The second type is a
supervisor’s survey in which the supervisor is asked to rate on the performance of their
employee. The supervisory survey is matched to the employee’s survey.
6.5.1 Employee survey. In the employee survey, two sections are highlighted. The first section
deals with the Islamic work values while the second section deals with the demographic
information. The items on the Islamic work values comprise 185 questions, while the section
measuring demographic background is comprised of seven questions. A sample of an employee
survey can be found in Appendix 5.
6.5.2 Supervisory survey. On the other hand, the supervisory survey is to measure the
employees’ work performance and is matched to the employee survey. The supervisor’s survey
is designed to establish the relationship between the job performance of the employees and their
Islamic work value practices. The supervisor’s survey as a match to the employee survey was
distributed to the employee’s supervisor. Consent for voluntary participation was required for
both surveys. A matching number on every survey for employee and supervisor were provided
and the different coloured paper for the employee and the supervisor helped to differentiate
between the two surveys for collection purposes.
The supervisor’s survey consisted of 37 items, nine of which measured task performance, while
seven measured contextual (non-task) performance. Another 20 items examined the supervisors’
perception of the employees’ practice of work values and one item measures the employees’
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overall performance. The questions on task performance and contextual performance were taken
from Heilman et al., (1992), Van Scotter and Motowidlo (1996), Tsui et al., (1997) and Alge et
al., (2006). A sample of the supervisor’s survey can be found in Appendix 6.
6.6. The Pre-Tests and the Pilot Study
Two pre-tests were carried out to test the applicability of the employee’s survey. The first pre-
test used the original English version and the second pre-test used the translated Malay version.
The first pre-test received several suggestions and comments on the wording and layout of the
questionnaires by the respondents. The second pre-test was conducted two weeks after the first
pre-test. The arrangement of the items in the second pre-test was reshuffled to make the
respondent not remember the questions from the first. This was done in order to make sure the
respondents understood the translated version (that is the Malay version) as being similar to the
original English version. The wording and layout were also improved in the second pre-test. The
pre-tests showed the Cronbach’s alpha for one construct (i.e. consultation) improved above the
acceptable level of 0.6, while another construct (i.e. transparency) did not change much. This is
may be caused by poor items or by sampling fatigue.
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Table 15: Cronbach’s Alpha of Pretest 1, Pretest 2 and Pilot Study
No. CONSTRUCT PRETEST 1 PRETEST 2 PILOT

Reliability Reliability Reliability
≥0.6 (Nunnally, 1998) ≥0.6 (Nunnally, 1998) ≥0.6 (Nunnally, 1998)
1. Benevolence (ihsan) .94 .95 .84
2. Cleanliness (taharah/nazofah) .77 .78 .81
3. Competence .70 .97 .82
4. Competitiveness (tanafus) .81 .91 .68
5. Cooperation (ta’awun) .83 .87 .71
6. Consultation (shura) .17 .63 .71
7. Continuous .74 .72 .88
Self-Criticism (muhasabah al-nafs)
8. Forgiveness (‘afw) .61 .86 .49
9. God-Conscious/piety (taqwa) .83 .91 .85
10. Good Intention (niyyah) .81 .76 .52
11. Gratitude (syukr) .81 .86 .86
12. Hardworking & Optimal Effort .67 .88 .80
(mujahadah)
13. Honesty (amin) .80 .74 .19
14. Integrity .63 .74 .46
15. Justice (‘adl) .72 .59 .58
16. Patience (sabr) .82 .92 .62
17. Perfectionism (itqan) .60 .90 .69
18. Promise Keeping .91 .92 .57
19. Punctuality (nazm) .75 .67 .71
20. Responsibility (mas’uliyyah) .74 .92 .82
21. Self-Discipline (riyada al- nafs) .71 .96 .90
22. Sincerity (ikhlas) .66 .76 .60
23. Transparency (syaffaf) .50 .35 .43
24. Trustworthiness (amanah) .63 .80 .51
25. Truthfulness (sidq) .87 .73 .44
The questionnaires were also pilot-tested on the employees and the supervisors. A pilot test is
used to test and detect the weaknesses in the design of the instrument. Unlike in the pre-tested
study, the questionnaires in the pilot study were tested on employees and supervisors at the
Malaysian High Commission, Canberra, Australia. Apart from checking the feasibility of the
design of the instrument, a pilot study on real respondents is useful to obtain real feedback on the
measurement instrument before the actual survey is administered. The purpose is to refine the
instrument and highlight possible problems with the questionnaire (Cooper and Schindler, 2003).
Staff from the Malaysian High Commission in Australia were chosen because they represented a
sample of the Malaysian population, which is the main context of this study. The results from
the pilot study are used for the purpose of justifying the applicability of the survey to the real
context. The pilot study was conducted in April 2009. In this survey, the finalised Malay version
was distributed in which 17 staff of the Malaysian High Commission participated. Their
positions ranged from the support officers to the high ranking officers. Participants were asked
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to complete the questionnaire and comment on any ambiguous statements or questions and
difficulties they faced during the process.
Several comments on the length of the survey and confusion on the wording used were received.
However, because of the importance of including all the items in order to have a reliable measure
of the operationalisation of all the key constructs, none of the items was omitted but efforts were
made to ascertain that the wording of the items was short and precise, and the confusing items
were noted for future reference. Due to the small sample size, exploratory factor analysis (EFA)
or confirmatory factor analysis (CFA) were not conducted to analyse the loading pattern of each
measure. However, Cronbach’s alphas for Islamic work value constructs were calculated and
indicated a satisfactory Cronbach’s alpha reliability. The results are displayed in Table 14 above.
Although, seven constructs did not reach the acceptable level of 0.6, 18 of them satisfied the
threshold cut off, thus this was not seen as a major limitation. The Cronbach’s alpha for job
performance constructs were not calculated as all the items were derived from the existing
literature and had already been examined for reliability and validity. Brief analyses of the data
indicated that employees with high Islamic work value practices also received higher rating from
their supervisors. Thus, the aim to examine the suitability of this questionnaire to the population
had been achieved. With that, no complicated statistical methods were performed. In general, the
findings from the pilot study have shown that practising Islamic work values indicates a
significant potentiality for exerting influence on employee performance. The pilot study also
indicates a possibility for matching the employee’s with the supervisory data.
6.7 Administration of the Survey
There were six organisations which participated in this study: Telecom Malaysia (TM), Tenaga
Nasional Berhad (TNB), Etiqa Takaful, Institute of Islamic Understanding Malaysia (IKIM),
Pilgrim Fund Board of Malaysia (LTHM), Bank Muamalat Malaysia Berhad and Public Services
Department of Malaysia (JPA). All of these organisations are located in Kuala Lumpur,
Putrajaya and Selangor. The employees and the supervisors of these organisations were
conveniently sampled for the study.
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6.8 The Response Rate

The questionnaires were distributed with the purpose of getting information on a range of work
values practised by the Malaysian workers who are predominantly Muslim. 447 questionnaires
were administered and of these, 285 were returned, which is equivalent to a 63.76% return rate.
However, only 244 (54.58%) were validly matched. In total, only 244 complete sets were
returned out of 447 complete sets circulated. Hence, the initial response rate for this survey was
54.58 percent. Out of these, only 239 questionnaires were completely matched, which was
equivalent to 53.46 per cent in the total response rate.
Figure 5: The Response Rate of Survey
ADMINISTERED RETURNED MATCHED COMPLETELY MATCHED

447 285 244 239
(100%) (63.76%) (54.58%) (53.46%)
6.9 Reverse Coding (Scoring Questionnaires)
Before embarking on the analysis, the negatively worded questionnaires had to be reversed. The
survey questionnaire had 25 negatively worded items out of 185 total Islamic work values
questionnaire items. That was 13.50 percent. The negatively worded items were necessary
among the many positive questions in order for the respondents to carefully read the questions
and answer them accordingly. On the other hand, the negatively worded questions for the
supervisory survey was not needed as the questionnaires were taken from an existing
questionnaires and there were only 16 items measuring the performance.
Thus, negatively worded items were reversed to obtain the correct score. A ranking of 7 has
become a score of 1, a ranking of 6 has become a score of 2, a ranking of 5 has become a score
of 3, a ranking of 4 has become a score of 4, a ranking of 3 has become a score of 5, a ranking of
2 has become a score of 6 and a ranking of 1 has become a score of 7.
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6.10 Missing Values
The data was analysed using SPSS version 15.0 and 17.0. There were initially 244 responses in
total. However, two cases had to be deleted as they were returned blank or unanswered.
Although the supervisors have provided the ratings, they have to be removed from the data set
for having no values for the study. Another also had to be deleted as it had 114 missing values
out of the 185 items that measure Islamic work values. This was approximately 61.62% of
missing values, therefore, it has to be deleted since it had missed out more than half the values.
The next two cases deleted were from the supervisor’s survey for having 100 per cent missing
values. The total number of cases was down to 239. These 239 cases had to be cleaned and the
missing values readdressed. Thus, SPSS was performed to address these missing values. The
expectation-maximization (EM) algorithm in SPSS was used for this purpose. The data indicated
to be completely missing at random (MCAR) or at least missing at random (MAR). This study
did not use means substitution because it would have added no new information to the overall
mean, with or without replacing the missing data it would still be the same. In fact, mean
substitution leads to an underestimate of error. Given that Structural Equation Modeling (SEM)
uses covariance matrices as input, substituting mean values is never recommended, as this
shrinks the variances of the variables involved.
Instead, the EM algorithm was adopted. EM estimates the parameter on the basis of the existing
data using all other variables relevant to the construct of interest to predict the values of the
missing variables. In a series of Morte Carlo experiments, Graham, Hofer, Donaldson,
Mackinnon and Schafer (1997) found that the EM method of data imputation was far more
consistent and accurate in predicting parameter estimates than methods such as list-wise deletion,
which was highly variable and mean substitution, which consistently underestimated values.
Expectation maximization (EM) can impute a single new data that has no missing values. Under
the assumption that data are missing completely at random (MCAR), it leads to unbiased
parameter estimates. A null hypothesis is that the data are missing completely at random and the
p value is significant at 0.05 levels. If the value is less than 0.05, the data are not missing
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completely at random. By using Missing Values Analysis (MVA), SPSS imputed values for all
missing data and wrote out a new file with no missing values. The new file then was considered
as clean data and ready to be used for further analysis. After deleting the cases high in missing
values, the remaining data for this study was run to see whether the data was missing at random
or otherwise. After running the test, the data in this study was found not significant at an alpha
level of 0.05. Thus, the data was assumed to be completely missing at random or at least missing
at random (MAR).
6.11 Verification of Measures
Reliability and factor analysis were utilized to verify the measurements before embarking on
further analysis, thus the psychometric properties of the variables included in the study could be
assessed. Data of the study were analysed using the SPSS version 15.0 and 17.0 windows.
6.11.1. Descriptive Statistics.
Descriptive statistics were used to determine the characteristic of variables and how well the data
grouped together in term of frequencies, means, standard deviations and percentages. In this
study, descriptive statistics which include mean’s score and simple cross tabulation were used.
The mean’s score was used to explore the impact of IWV practices on employees’ job
performance. The highest mean (average) values would be considered as the most practised of
Islamic work values.
The simple cross tabulation (crosstabs) was also used to distinguish a pattern of employees’
answers, in relation to the impact of their IWV practices on job performance, based on the
ratings provided by the supervisors. It is important to note that crosstabs were normally used
when the variables were categorical. For this study, a simple crosstabs was used just for the
purpose of looking at the pattern of employee answers with regard to the impact of their IWV
practices on job performance. It is not meant to be a test of significant relationships. This is
because the nature of the variables in this study is continuous, in which the scale of measurement
is the likerts’s scale of one to seven. Since the scale of measurement is one to seven of likert’s
scale, for the cross tabulation’s purpose, the raw score of one to three (strongly disagree-
disagree) was rescaled to a new scale of one (disagree), a raw score of 4 (neither agree nor
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disagree) was changed to 2 (neutral) and a raw score of five to seven (agree - highly agree) were
changed to 3 (agree). This was done to give a brief overview of the general findings.
6.11.2 An Exploratory Factor Analysis (EFA).
According to Rummel (1970), factor analysis is a general scientific method for analyzing data. It
is useful to turn the large number of variables into a smaller set and also for the purpose of
identifying the number and the nature of underlying constructs which are influencing the data, in
the interest of getting more valid measures of the constructs (Gardner, 2008). In this study, the
EFA was used to group the items under their constructs, then each of the items was run
accordingly. For each construct, all the items belonging to the same construct were run
simultaneously and the results were interpreted based on the simple structure, eigen values, scree
plot and percentage of variance explained.
In analyzing the factor analysis, the KMO and Bartlett tests were normally utilized for the
purpose of checking the adequacy of the sample’s study. For the KMO test, correlation values
over 0.6 give an indication that the data are “factorable”. However, for the data to be accepted as
“factorable” in the Bartlett test, it needs to show a significant test of zero correlation among any
variables. Then, it indicates that there are at least some meaningful correlations amongst the
variables. Both KMO and Bartlett tests have been utilized in this study. The KMO’s test result
indicates a value of above 0.6 for all the variables, whilst, the Bartlett’s test has shown a value of
all at 0.00, which indicates that the data for this study are “factorable”. As well as the KMO and
Bartlett tests, MSA anti image testing is also important in analyzing the suitability of using the
factor analysis method. In the MSA anti image test, a variable which has a value higher than 0.6
indicates that the construct is related to the remainder of the variables. This gives an indication
that the expected construct has sufficient items to represent it in the factor analysis, therefore the
MSA anti image test was also utilized. Since the interest of the study (i.e. the constructs of
Islamic work values) has not previously been well researched and there was no related theory to
suggest which items (indicators) could validly and reliably measure the constructs of IWVs,
therefore at this early stage, it was useful to use an Exploratory Factor Analysis (EFA).
According to Hurley, Scandura, Schriesheim, Brannick, Seers, Vandenberg and Willimas, 1997;
Kelloway, 1995), an EFA is often considered to be more appropriate than a Confirmatory Factor
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Analysis (CFA) in the early stages of scale development because CFA does not show how well
the items load on non-hypothesized factors.
6.11.2.1 Uni-dimensionality
According to Gorden (1977), Hattie (1985) and Hattie et al., (1996), behind every measurement
item there should be one and only one underlying construct. Each measurement item should
reflect only its associated latent construct without significantly reflecting other constructs. This
uni-dimensionality is very much related to discriminant validity which is the degree of
uniqueness achieved from item measures in defining a latent construct (Churchill, 1979). The
lack of uni-dimensionality or the lack of discriminant validity can be improved by dropping
measurement items when performing the factor analysis. According to Hattie (2009), since the
principal component explains the maximum variance, then this variance, usually expressed as the
percentage of total variance, has been used as an index of uni-dimensionality.
Thus, the larger the amount of variance explained by the first component, the closer the set of
items is to being uni-dimensional. According to Carmines and Zeller (1979), without any
rationale, contended to at least 40% of the total variance should be accounted for by the first
component before it can be said that a set of items is measuring a single dimension.
6.11.3 Confirmatory Factor Analysis (CFA)
The study has also used structural equation modelling (SEM) which takes a confirmatory, rather
than an exploratory approach to the data analysis. Whereas, traditional multivariate procedures
are incapable of either assessing or correcting for measurement error, SEM provides explicit
estimates of these parameters (Byrne, 1994; Miller, 2002; López, Peón and Ordás, 2005). SEM
was used to run a CFA to see whether the items in the constructs fit the models of the IWVs (as
independent variables) and job performance (as dependent variables).
6.11.3.1 Structural Equation Modeling (SEM)
The confirmatory factor analysis (CFA) has been utilized in this study to check the reliability and
validity of the Islamic work values (IWVs) and job performance constructs as well as to
“confirm” the data Goodness-of-fit. A CFA is different from the EFA, as the former is theory or
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hypothesis driven while the latter is data driven. Unlike EFA, CFA produces many Goodness-of-
fit measures to evaluate the model but does not calculate factor scores.
Structural Equation Modeling (SEM) was introduced to demonstrate a CFA and to solve a
regression problem. SEM programs such as AMOS can be used for this purpose. AMOS is a
graphical SEM analysis tool that can fit multiple models in a single analysis by constraining
parameters within the models. In interpreting the Goodness-of-fit statistics, at least eight
important statistics need to be considered. The chi-square (χ2), the “χ2/df” or the normed chi-
square, the RMSEA or the Root Mean-Square Error of Approximation, the TLI or the Tucker-
Lewis Index, the CFI or Comparative Fit Indices, the RMR or the Root Mean-Square Residual,
the GFI or the Goodness of Fit Index and the AGFI or the Adjusted Goodness-of-fit Index.
Table 16 below depicts the acceptable levels of eight Goodness-of-fit Criteria.
Table 16: Goodness-of-Fit Criteria of Acceptable levels.
Goodness of Fit Goodness of Fit Acceptable level

Measures Measures
The Chi-Square (χ2) Fit Statistic Should be insignificant, with p-value greater than
0.05(values less than 0.05 indicate that the data and
the model are not comparable.
The normed chi-square (χ2/df) Fit Statistic Should be greater than 1.0 but smaller than 2.0
(values less than 1.0 or greater than 2.0 indicate
over fit).
The Root Mean-Square Error Residual Should be less than 0.05 (values greater than 0.05
of Approximation (RMSEA) indicate the model fit is due to chance alone)
The Tucker-Lewis Index (TLI) Incremental Index Should be greater than 0.95 but a value greater
than 1.0 indicates lack of parsimony.
Comparative Fit Indices (CFI) Incremental Index Should be greater than 0.95.
The Root Mean-Square Residual Should be less than 0.06. Values larger than 0.06
Residual (RMR) suggest the presence of outliers in the raw data.
The Goodness of Fit Index Incremental Index Should be greater than 0.95.
(GFI)
The Adjusted Goodness-of-fit Incremental Index Should be greater than 0.95.
Index (AGFI)
Note: “For in depth discussion, please refer to Byrne (2001), Kline (2005), and Holmes-Smith (2008)”.
The main important to be understood in interpreting the Goodness-of-fit statistics is the chi-
square (χ2). The insignificant χ2 indicates that there is a comparable result between the data and
the model at 0.05 levels. In other words, the insignificant χ2 indicates the data fit the model of the
study. However, a disadvantage of χ2 statistics is that it can be made smaller by adding more
parameters to the model. Adding more parameters to the model until the model gets a small
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enough χ2 to claim the model fits the data is actually making the model over fitted. The over
fitted model capitalizes on chance and results with many parameters that may make no sense.
Furthermore, the more parameters added to the model, the more sample specific the model
becomes and less likely that the model could be supported by using a different sample of data.
Thus, the more parsimonious the model (less parameter estimated), the more likely the model
could be generalized to the population. Normed chi-square is one way to see whether the more
parameters added to the model have given an over-fitted model. The acceptable level for Normed
Chi-squared should be greater than 1.0 but smaller than 2.0 (values less than 1.0 indicate over
fit). Values less than 1.00 indicate an over-specified model, therefore is less parsimonious (over
fitted). The RMSEA less than 0.05 and the PCLOSE greater than 0.05 indicate that there is less
than 5% likelihood that RMSEA <0.05 is due to chance alone and therefore rejects the close fit
hypothesis. Browne and Cudeck (1993) have stretched the acceptable levels of RMSEA value
from 0.05 or less to 0.08. According to Browne and Cudeck (1993), a value of 0.05 or less
indicates a close fit, while a value between 0.05 and 0.08 indicates a reasonable fit.
The RMR that is larger than 0.06 suggest the presence of outliers in the raw data. CFI or
Comparative Fit Indices is a measure of how much better the fitted model is compared with some
baseline model (hence they are sometimes called comparative fit indices). A value of zero
indicates that the specified model is no better than the baseline (independence/null) model and a
value of one indicates that the specified model is a perfect fit. The acceptable level for CFI
should be greater than 0.95. GFI or Goodness-of-fit index and AGFI or Adjusted Goodness-of-fit
Index is another fit statistic used to interpret the findings of CFA’s model fit. If the proposed
model is no better than the null model, then the GFI values will equal to zero. For a well fitting
model, GFI will approach a value of one. The AGFI is very similar to GFI except that an
adjustment has been made to take into account the degree of freedom for the model. The
acceptable level of GFI and AGFI should be greater than 0.95.
Since the SEM can be misused to make the data fit the model by simply adding on more
parameters, TLI or Tucker-Lewis Index was another way apart from the normed Chi-square etc
to detect an over-specified model. TLI is one of incremental fit indices that can exceed a value of
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one. If this happens, it shows that the model is perhaps over-specified which means that it is less
parsimonious as too many parameters have been freed to be estimated. Thus, the acceptable level
should be greater than 0.95 but a value greater than 1.0 indicates a lack of parsimony. Besides χ2,
χ2/df, RMSEA, RMR, TLI, CFI and GFI/AGFI, testing the hypotheses in a structural model of
SEM takes into account the path significance indicated by standardized regression estimate, also
known as beta (β). The objective of Structural Equation Modelling (SEM) using AMOS is to test
statistically a hypothesized model to determine the extent the proposed model is consistent with
the sample data (Gray, 2006).
6.12 Reliability and Validity
Reliability and validity are separate but closely related conditions (Bollen, 1989). Briefly stated,
reliability refers to the consistency of measurement and can be conceptualized as that part of a
measure that is free of purely random error. Construct reliability refers to that part of the set of
measures which is free of purely random error. It is the degree to which operationalization of a
construct measures what the theory says to measure. More specifically, the construct validity
exists when a set of two or more items (indicators) share the measurement in their construct
(Hair et al., 1998; Gray, 2006).
Validity on the other hand, can be defined as the accuracy of a measure. Essentially, validity
exists when the measure is a perfect representation of the variable the researcher intends to
measure. Convergent validity is present when the estimated relationship (the factor loading)
between a scale item and the latent construct is significantly different from zero. Thus, the
construct is considered to have a convergent validity when the critical ratio (i.e. t-value) is
greater than +1.96 or -1.96. A threshold value of 0.70 for standardized loading is sometimes
recommended (Holmes-Smith, 2008).
6.12.1 Reliability assessment in SEM. The constructs need not only have Goodness-of-fit but
are also required to have reliability and validity. To confirm the model’s reliability and ascertain
the internal consistency of the constructs, Cronbach’s alpha, the construct reliability (ρη)5 and the
5
The calculation of Construct Reliability is provided in Appendix 7
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average variance extracted (AVE or ρvc(η))6 were computed for each construct, with a value of >
.60 considered to be acceptable and a value of >.70 was a good Cronbach’s alpha and construct
reliability (Nunnally and Bernstein, 1994), while values greater than 0.50 of AVE indicate that
the indicators (items) are representative of the latent construct (Fornell and Larcker, 1981).
Another measure for item reliability is the squared multiple correlation (SMC). SMC for an
observed variable represents the correlation between the items and the factor that measures and
represents the proportion of the variances in the observed variables (items) that is explained by
the factor (Holmes-Smith, 2008). Convention suggests that the SMC of a good model should
exceed 0.50 (which is roughly equivalent to a standardized loading of 0.70) although a SMC of
0.30 indicates an acceptable indicator (item) variable (Holmes-Smith, 2008).
In addition to SMC, the reliability of the item and construct could be also determined by looking
at the measurement error (error variance) of each item in the construct. The measurement error
(error variances) for each item either reflective or formative is an indication of low or high
reliability of the construct. An item that has a large measurement error but has a strong validity
measure would make a construct less reliable.
6.12.2 Validity Assessment in SEM. Apart from reliability, validity of the scales also needs to
be established. Validity is the ability to measure accurately the concept being studied. Construct
and convergent validities were used to test the validity of each construct in the study. Substantial
and significant factor loadings provide evidence of convergent validity (Steenkamp and Van
Trijp, 1991), with a recommended value of >.50 (Hildebrandt, 1987). Construct validity is
achieved when the data fits the model. This means that for a one-factor congeneric measurement
model using SEM to be accepted, the indicator variables contributing to the overall measurement
of the latent variable must all be valid measures of the latent traits. As such the Goodness-of-fit
measures can be viewed as confirming the construct validity of the construct of specific interest.
6
The calculation of Average Variance Extracted is provided in Appendix 7
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6.12.3. Discriminant Validity
Discriminant validity was introduced by Campbell and Fiske (1959) within their discussion on
evaluating test validity. Discriminant validity reflects the extent to which the constructs are
different from each other. Assessing discriminant validity is especially important when the
constructs are interrelated.
According to Gorden (1977), Hattie (1985) and Hattie et al., (1996), behind every measurement
item there should be one and only one underlying construct. Each measurement item should
reflect only its associated latent construct without significantly reflecting other constructs. Uni-
dimensionality is very much related to discriminant validity in that it is the degree of uniqueness
achieved from item measures in defining a latent construct (Churchill, 1979). There are several
approaches for assessing discriminant validity and this study has chosen to adopt the calculation
based on the formula provided by Campbell and Fiske (1959)7. A result below 0.85 indicates the
discriminant validity likely to exist between the two scales, while a result greater than 0.85
exhibits that the two constructs overlap and they are likely to be measuring the same thing, thus
displaying a lack of discriminant validity (Campbell and Fiske, 1959).
6.13 Data Analysis Techniques (Statistical Analyses)
The data collected for this study was processed and analysed using the Statistical Package for the
Social Sciences (SPSS) program version 15.0, 17.0 and AMOS version 17.0. The EFA for all
constructs were carried out at the initial stage, to test the uni-dimensionality of the construct and
to reduce the number of variables. The CFA was used to check the Goodness-of-fit for each
construct of IWVs which resulted from EFA and to check the reliability and validity of the
measurement constructs before hypotheses testing could be carried out. This is to ensure that the
necessary psychometric properties of the key constructs were established before continuing with
further steps.
r xy
√rxx * r yy ( where rxy is correlation between variable x and variable y, r xx is the reliability of variable x, ryy is
the reliability of variable y. * is a sign for multiplication).
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6.13.1. Inferential Statistics
Inferential statistics are used to describe systems of procedures that can be used to draw
conclusions from data sets arising from systems affected by random verification (Dodge, 2003).
There are two principal functions of inferential statistics: a) to predict or estimate a population
parameter from a random sample and b) to test statistical hypotheses.
Inferential statistics have been used to answer the research objective two of this study. There are
four hypotheses testings proposed for this research objective. The study uses Confirmatory
Factor Analysis for the following research hypotheses:
1. to determine the impact of IWV practices on employees’ job performance

2. to examine the degree of relationship between IWV practices and job performance across
male and female employees using a Multi-Group Analysis
3. to investigate whether the impact of IWV practices on job performance is moderated by
employees’ tenure, using a Multi-Group Analysis
4. to examine whether the impact of IWV practices on job performance would be varied
among the younger and the older group employees.
Table 17 summarizes the techniques used to achieve the study’s research hypotheses
RESEARCH HYPOTHESES STATISTICAL METHODS DIRECTION OF

EFFECT
1 The impact of IWV practices on Confirmatory Factor Analysis Direct Effect

employees’ job performance (CFA)
using SEM/AMOS
2 Employees’ gender moderates the Moderating Effect
impact of IWV practices on job A multi-group analysis (Gender)
performance using SEM/AMOS
3 Employees’ tenure moderates the impact Moderating effect

of IWV practices on job performance A multi-group analysis (Tenure)
using SEM/AMOS
4 Employees’ age group moderates the Moderating effect
impact of IWV practices on job A multi-group analysis (Age)
performance using SEM/AMOS
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A confirmatory factor analysis (CFA) is employed to test the research objective two which has
four research hypotheses. The independent variables in this study are the Islamic work value
(IWV) and the dependent variable is job performance, while the moderators are gender, tenure
and age.
A structural model was used to test hypothesis one. Central to analyzing a structural model of
SEM is the extent to which the hypothesized model “fits” or adequately describes the sample
data. A model fit can be evaluated by examining several Goodness-of-fit indices as indicated in
Table 16. Besides fit statistics, path significance indicated by standardized regression estimate
(β) is of particular interest to assess the effect of one variable on another. The significance level
was set at p<. 05. A multi-group analysis was undertaken to test the second, third and fourth
hypotheses where only two groups exist. A multi-group analysis is undertaken mainly to test
whether the moderating effect of gender, tenure or age could strengthen or weaken the impact of
IWV practices on employees’ job performance. In performing a multi-group analysis, an
unconstrained model was first estimated, in which all path coefficients were allowed to vary
across the groups. Then, a fully constrained model was estimated in which all path coefficients
were constrained to be equal across the groups. The Goodness-of fit results of constrained and
unconstrained models were compared using a χ2 difference test. The χ2 difference test would
determine whether the impact of IWV practices on employees’ job performance has been
strengthened or weakened by the moderators.
6.14 Conclusion
This chapter has presented a review on the research methodology and the research methods used
in this quantitative research. It also includes a discussion on measurement development to the
data analysis technique and a discussion on the pre-test and pilot surveys which were also carried
out prior to actual data collection. This chapter also has details of various statistical analyses that
were adopted to seek empirical justification for the postulated hypotheses. The next chapter will
present the result of the analysis.
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CHAPTER 7: SURVEY ANALYSIS

Preliminary Process of the Data Analysis
7.0 Introduction
The chapter presents demographic information on the profile of the respondents who participated
in the survey. A non-response bias analysis was carried out at the outset of the analysis to
determine the validity of the data collection method. The study has also performed an
exploratory factor analysis (EFA) on each of the IWV constructs. As a new study, it is important
to perform an EFA prior to CFA for theory building purposes. The use of EFA in a new research
is important in order to produce a theory of how the measures may group into constructs
(Holmes- Smith, 2008).
7.1 Analysis of the Respondents’ Profile Composition
This study aims to establish a link between Islamic work value practices and the employees’ job
performance. Therefore, two sets of survey questionnaires were distributed to the selected
national and international level of organisations in Malaysia, around Kuala Lumpur, Putrajaya
and Selangor. The employee survey was for the employees to answer about their Islamic work
value (IWV) practices and the matching set is for the supervisors or managers to rate their
employees on job performance factors.
7.1.1 The Profile of the Employees
The employees that took part in this survey consisted of 239 in which 144 were females and 94
were males. Most of the respondents were below 34 years old, which represented 58% of the
sample. Fifty-three respondents (22.3%) were in the 35-44 age group, whereas another forty-four
(18.5%) were in the 45-54 years of age category, three were 55 years old and above (1.3%), and
one (0.4 %) was unidentified.
As far as racial composition was concerned, almost all of the respondents were Malay which
comprised 226 of total respondents, the equivalent of 95 % of all respondents. Seven
respondents were Chinese (2.9%), four were Indian (1.7%) and one was other (0.4 %). The
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majority of the employees were Muslim (95.4 %) consisting of 227 of the total respondents. The
rest were Christian (2.1%), Buddhist (1.7%), Hindu (0.8%) and other (0.4%).
In terms of education, their educational levels ranged from SPM or High School to Master/PhD
level. Sixty-five of them (27.5 %) were High School or SPM holders, eighty-seven (36.9%) held
STPM/Diploma/Certificate qualifications, sixty-nine (28.9%) had bachelor degrees and thirteen
(6.3 %) held master/PhD qualifications.
Of the 239 respondents, 81 (33.9 %) had worked for their current organisations for more than 7
years, while 144 (60.3 %) had worked for less than 7 years. Most of the respondents were from
the department of Human Resource/Personnel/Administration (66.5 %), 26 respondents worked
for the accounts and finance division (10.9%), five (2.1%) worked for marketing and sales, and
22 (9.2%) were in information technology/operation and with other departments. Table 18 below
summarizes the employee or the subordinate demographic compositions.
Table 18: Employees’ Demographic Composition
EMPLOYEE DEMOGRAPHIC DATA FREQUENCY PERCENTAGE

Gender:
Male 94 39.3
Female 144 60.3
Missing 1 0.4
Age:
Below 25 31 13.0
25-34 years old 107 44.8
35-44 years old 53 22.2
45-54 years old 18.4
44
55 and above 1.3
Missing 3 0.4
1
Level of Education:
SPM/High School 65 27.2

STPM/Diploma/Certificate 87 36.4
Bachelor 69 28.9
Master/PhD 15 6.3
Missing 3 1.3
Length of service:
Short (1 to 6 years) 144 60.3
Long (7 years or more) 81 33.9
Missing 14 5.8
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Management Position:
Human Resource/Personnel/Administration 159 66.5

Account and Finance 26 10.9
Marketing and Sales 5 2.1
Information Technology/Operation 22 9.2
Other 22 9.2
Missing 5 2.1
7.1.2 The Profile of the Supervisors
The supervisory survey however consisted of 141 respondents in which seventy-five (54.3%)
were females and sixty-three (45.7%) were males. These seventy-five female managers rated
about 122 (51.04%) employees, whereas the sixty-three male managers rated 115 (48.12%)
employees. Three (1.25%) preferred not to be identified by gender.
Regarding age, forty-eight (35 %) came from the 45 to 54 years age category, forty-three
(31.4%) came from the 25 to 34 years group, thirty-nine (28.5%) were 35-44 years old and four
(2.9%) were below the age of 25, three (2.2%) were 55 and above age category. The rest were
not willing to provide their age group category.
Most of the managers were Malays (91.5%), three were Chinese (2.1%), four were Indians
(2.8%), and one was other (0.7%). The majority of managers were Muslim (92.9%) followed by
Buddhist (3.5%), one was Christian and one Hindu (0.7%). In terms of level of education, most
of the managers held bachelor degrees (47.5%) or at least SPM holders (14.2%). Of these
managers, 63 of them had worked for their current organisations for more than 7 years (44.7%),
while 57 had been working for less than 7 years (40.4%). The majority of managers were
supervisors (47.5%), 42 were frontline managers (29.8%), 17 were senior managers (12.1%), 8
were executive managers (5.7%) and one was a director/CEO (0.7%).
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Table 19: Supervisors’ Demographic Composition
SUPERVISOR DEMOGRAPHIC DATA FREQUECY PERCENTAGE
Gender:
Male 63 44.7
Female 75 53.2
Missing 3 2.1
Age:
Below 25 4 2.8
25-34 years old 43 30.5
35-44 years old 39 27.7
45-54 years old 48 34.0
55 and above 3 2.1
Missing 4 2.8
Level of Education:
SPM/High School 20 14.2

STPM/Diploma/Certificate 29 20.6
Bachelor 67 47.5
Master/PhD 23 16.3
Missing 2 1.4
Length of service:
Short (1 to 6 years) 57 40.4
Long (7 years or more) 63 44.7
Missing 21 14.9
Management Position:
Supervisor 67 47.5
Frontline Manager 42 29.8
Executive Manager 8 5.7
Senior Manager 17 12.1
Director/CEO 1 0.7
Missing 6 4.2
Of these supervisors, 98 rated only one subordinate, 19 rated 2 subordinates, 9 rated 3 subordinates, and
one superior rated 14 subordinates. The full results are displayed in Table 20 below.
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Table 20: The Frequency of Supervisor’s Rating
Manager
Number of Subordinates Rated Total
Male Female
1. 41 57 = 98 1 98
2. 9 10 = 19 2 38
3. 6 3 =9 3 27
4. 3 0 =3 4 12
5. 1 3 =4 5 20
6. 1 0 =1 6 6
7. 1 1 =2 7 14
8. 1 0 =1 8 8
9. 0 1 =1 14 14
Total 63 75 138 237 237
As can be seen in Table 20 above, most ratings can be treated as completely independent.
Ninety-eight (98) relevant managers provided just one rating. Another 38 ratings are in pairs.
The rest (21) have provided the remaining 101 ratings which is an average of 5 ratings each.
7.2 Non-Response Bias
Non-response bias can be defined as the amount of error that occurs when inferences made about
a population are based upon a non-representative sample that is, in turn, due to a low and
unrepresentative survey response (Shultz and Luloff, 2009). It is a major concern as the non-
response can introduce bias into survey estimates (Lynn and Clarke, 2002). Many researchers
have made efforts to identify the salient differences between respondents and non-respondents so
that the degree of bias can be estimated and a correction factor determined which would make
findings more representative of the population under study (Kanuk and Berenson, 1975).
In testing the non-response bias, Miller and Smith (1983) as cited in Lindner, Murphy and Briers
(2001) grouped the respondents into two: early and late respondents. These two groups were
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compared on their responses to the Likert scale questions using t-tests. The insignificant result
between the responses of early and late respondents would be an indication of the
generalizability of the study to the target population (Miller and Smith, 1983). Depending on the
types of the data (categorical or continuous), chi-square test and independent t-tests were
performed to identify the non-response bias in the present data. When the early 50 respondents
were compared with the late 50 respondents (Coakes and Steed, 2003), the study showed no
significant difference with regard to the demographic profile or other variables such as Islamic
work values and job performance. As seen in Appendix 8, Levene’s test was not significant,
which means that the assumption of homogeneity of variances has not been violated. The full
results of the non-response analysis are provided in Appendix 8. Therefore, although the data
collection used a convenience sampling technique in which the employees and the supervisors
were conveniently sampled on the basis of the organisations chosen and although some
organisations were surveyed later than others, the respondents’ characteristics did not
significantly vary despite the lapse of time in collecting the data.
7.3 An Exploratory Factor Analysis (EFA)
Like any research in social sciences, the study of work values deals with the relationships
between numerous hypothetical constructs that are not directly measurable or observable; thus a
large number of indicator variables (questions) are typically measured. Because of that, it is
important to make certain that the indicators (questions) used are measuring the construct they
purport to measure. In order to ensure the unidimesionality of the indicators (questions), the
study has utilized an EFA to produce a theory as to how the measures may group into constructs
(Holmes-Smith, 2008).
In the EFA, the measures that correlated significantly were formed into a set and each set that
measured the same common underlying construct was regarded as uni-dimensional. Uni-
dimensionality is necessary as it reflects only its associated latent construct without significantly
reflecting other constructs. In addition, EFA is also a technique that can establish construct
validity by confirming the dimensions and indicating the items corresponding to each dimension
(Sekaran, 2003). By its nature and design, EFA is exploratory, it was designed and is still most
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appropriate for use in exploring a data set. Therefore, the EFA was used in the initial stage of
data analyses. However, it is also a useful tool to aid the researcher in recovering an underlying
measurement model that can then be evaluated with CFA (Gerbing and Hamilton, 1996).
The exploratory factor analysis (EFA) was necessary to summarize correlation patterns among
the variables, hence a smaller number of items could represent the variables (Hair et al., 2006). A
principal component extraction with varimax rotation was used to examine the factor structure of
all variables. The results of factor analysis are summarized in Table 21 below. By using a
principal component extraction with varimax rotation, 24 out of 25 IWV constructs were formed
in which each of IWV constructs consisted of at least four items (indicators) with at least 40
percent of total variance explained and a factor loading of at least 0.3. The construct of sincerity
which is one of the 25 IWV constructs in this study could not be independently factorized. The
items that measure the construct of “sincerity and good intention” were found to form a single
set. This is not surprising as “good intention” in Islam is closely related to the value of
“sincerity”. Therefore, only 24 constructs were able to be factorized and used for subsequent
analysis. At this stage, only the minimum requirements were set and in a later stage, a stringent
cut-off level would be applied when using a confirmatory factor analysis (CFA).
The principal component analysis was performed mainly because of its data reduction
techniques. Since it does not discriminate between shared and unique variance (Costello and
Osborne, 2005) it makes a good technique to be used at an early stage, particularly if it is
followed by CFA in later analyses. EFA with principal component extraction was computed
without regard to any underlying structure caused by latent variables, thus the components are
calculated using all of the variance of the manifest variables and all of that variance appears in
the solution (Ford et al., 1986; Costello and Osborne, 2005).
At this stage, it is important to retain as much information as possible and not to draw
substantive conclusions based on exploratory analyses as they have an error-prone procedure
even with large samples and optimal data (Costello and Osborne, 2005). EFA according to
Costello and Osborne (2005) is designed for exploring a data set and not to act as an inferential
method to test hypotheses or theories. According to Gerbing and Hamilton (1996), EFA is a
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useful tool to aid the researcher in recovering an underlying measurement model that can be
evaluated with CFA. The CFA of a model, developed in the next chapter with EFA, is a viable
strategy for theory development and analysis. Only confirmatory factor analysis, as well as other
latent variable modelling techniques, can allow researchers to test hypotheses via inferential
techniques providing a more informative analytical option.
The EFA with a principal component extraction has been performed in this study. As a result, 24
variables of IWVs were able to be factorized and the results are shown in Table 21 below. The
percentage of variance explained ranged from the lowest of 41.41 to the highest of 68.44. In this
study, the items that loaded on one factor only were considered. Items loaded in more than one
factor with greater than 0.39 are identified as cross loading and were removed. Table 21 below
summarizes the results.
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Table 21: Structure Matrix -Varimax Rotation
Factor
Item
Competitiveness Forgiveness Self-Discipline Gratitude Honest Truthfulness Promise-Keeping Perfectionism
Q31 .837
Q52 .836
Q33 .734
Q110 .713
Q106 .556
Q66 .798
Q65 .783
Q64 .737
Q63 .526
Q88 .708
Q1 .845
Q2 .840
Q3 .834
Q4 .789
Q15 .834
Q26 .814
Q49 .794
Q19 .747
Q39 .706
Q11 .726
Q12 .711
Q82 .742
Q124 .713
Q166 .688
Q9 .805
Q16 .843
Q118 .378
Q179 .524
Q21 .711
Q77 .730
Q78 .755
Q176 .428
Q22 .838
Q23 .805
Q38 .787
Q43 .849
Q60 .827
Q174 .405
Total Variance 55.098% 49.516% 68.442% 60.922% 51.271% 44.394% 44.761% 58.253%
Explained
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Table 21: Structure Matrix -Varimax Rotation (Continued)
Factor
Item Benevolence Hardworking & Optimal Continuous Self-Criticism Cleanliness Cooperation Consultation Responsibility
Promise-Keeping Perfectionism
Q7 .708
Q10 .757
Q20 .786
Q95 .677
Q173 .762
Q185 .755
Q37 .802
Q45 .830
Q59 .748
Q149 .684
Q162 .779
Q163 .721
Q30 .668
Q108 .684
Q128 .736
Q139 .878
Q140 .843
Q50 .569
Q119 .862
Q123 .732
Q134 .744
Q35 .736
Q62 .769
Q67 .692
Q101 .747
Q127 .749
Q68 .650
Q122 .718
Q143 .818
Q150 .869
Q5 .783
Q13 .659
Q27 .867
Q44 .789
Q46 .844
Q48 .795
Q157 .663
Total Variance 55.025% 58.114% 68.442% 58.763% 53.953% 54.589% 59.043% 60.063%
Explained
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Table 21: Structure Matrix -Varimax Rotation
Factor
Item
Trustworthiness Punctuality Justice Competence Transparency Integrity Patience Sincerity Piety
m
Q135 .873
Q136 .891
Q138 .671
Q146 .489
Q8 .617
Q53 .724
Q55 .569
Q103 .586
Q141 .634
Q144 .728
Q177 .628
Q76 .649
Q84 .615
Q92 .649
Q94 .419
Q137 .783
Q180 .687
Q183 .742
Q57 .616
Q75 .589
Q153 .826
Q158 .846
Q160 .774
Q171 .772
Q172 .870
Q117 .552
Q151 .728
Q152 .610
Q178 .716
Q61 .750
Q74 .800
Q79 .740
Q145 .477
Q94 .441
Q97 .741
Q98 .860
Q99 .676
Q104 .655
Q129 .850
Q133 .602
Q142 .794
Q156 .732
Q29 .715
Q81 .708
Q89 .775
Q96 .770
Q100 .643
Q107 .777
Q159 .798
Q170 .804
Total Variance 56.106% 41.412% 43.322% 58.266% 42.957% 49.433% 48.467% 53.575% 56.335%
Explained
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7.4 Reliability Analysis for EFA
The 24 factorable variables (constructs) of IWVs have been analyzed for their reliability. The
internal consistency test for reliability analysis was performed on these 24 extracted factors by
obtaining the coefficient alpha. This study considered 0.60 as the minimum accepted alpha value
(Hair et al., 2006). As exhibited in Table 22 below, six constructs (i.e. truthfulness, promise
keeping, trustworthiness, transparent, integrity and patience) of the 24 factorable IWVs have not
exceeded the cut off 0.6. Even if they were kept, they would not pass the stringent threshold of
validity and reliability test of CFA. However, at this stage, removing them from the list would
mean that some of the good items (indicators) which have the potentiality to improve the related
construct would have no chance at all of being specified and respecified in the SEM
measurement model. At this stage, it is still too early to rule them out from the study as they
might be useful in later analysis.
The reliability test of internal consistency for the 24 variables of IWVs resulted from the
exploratory factor analysis (EFA) yields mixed results. Six constructs have Cronbach alpha
values less than 0.6. In order to validate the result and to test the hypotheses of the study, a
confirmatory factor analysis (CFA) using Structural Equation Modeling (SEM) is carried out in
Chapter 8.
Table 22: Results of Reliability Analysis on IWV Constructs
No. CONSTRUCT RELIABILITY

≥0.6 (Nunally, 1998)
1. Benevolence (ihsan) 0.83
2. Cleanliness (tazkiyyah/nazofah) 0.70
3. Competence 0.87
4. Competitiveness (tanafus) 0.79
5. Cooperation (ta’awun) 0.79
6. Consultation (shura) 0.76
7. Continuous self-criticism (muhasabah al-nafs) 0.81
8. Forgiveness (‘afw) 0.72
9. God-conscious/piety (taqwa) 0.88
10. Gratitude (syukr) 0.83
11. Hardworking & optimal effort (mujahadah) 0.87
12. Honesty (amin) 0.75
13. Integrity 0.56
14. Justice (‘adl) 0.74
15. Patience (sabr) 0.59
16. Perfectionism (itqan) 0.83
17. Promise keeping 0.47
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18. Punctuality (nazm) 0.76

19. Responsibility (mas’uliyyah) 0.88
20. Self-discipline (riyada al- nafs) 0.84
21. Sincerity (ikhlas) 0.69
22. Transparency (syaffaf) 0.55
23. Trustworthiness (amanah) 0.58
24. Truthfulness (sidq) 0.44
7.5 Conclusion
This section discusses the demographic profile of the respondents of both the employees and the
managers. It also includes a discussion on the non-response bias analysis to ascertain the validity
of the survey method of data collection. Based on the independent t-test and chi-square, the
result indicates that the present data is likely to be free from a non-response bias. An exploratory
factor analysis (EFA) with principal components was conducted to provide a measure on how the
items (indicators) group in a set was demonstrated. As a result, the items (indicators) have
grouped together in 24 constructs and in each construct at least four items (indicators) formed the
construct. The reliability of these constructs was quite high, with the value of Cronbach alpha
exceeding 0.6 except for six constructs. The next section deals with the further validation of the
data taken up by the confirmatory factor analysis (CFA). As a guideline, below is a diagram
which summarizes the validation process of exploratory approach up to this chapter.
Lexical Analysis
Experts Assessments
Focus Group
Exploratory Factor
Analysis (EFA)
24 IWV
Constructs
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CHAPTER 8: RESULTS ANALYSIS & FINDINGS

Part 1: Data Analysis using Confirmatory Factor Analysis (CFA)
8.0 Introduction
The chapter contains the discussion on the approach used in establishing the psychometric
measures for each item (indicator) of IWV constructs. This chapter also describes the use of a
one-factor congeneric as well as two-factor measurement models operated by AMOS in
verifying and validating each of IWV constructs under study.
8.1 Psychometric properties of Measurement Models.
As previously mentioned, this chapter discusses the method used to validate and confirm the
dimensionality of the independent (IWVs) and dependent (job performance) variables using
confirmatory factor analsyis (CFA). Normally, CFA is used to overcome the limitations of
exploratory factor analysis (EFA) and to provide better intepretations on the validity and
reliability of the items under each of the constructs. CFA of a model developed in this section
(Part 1) combined with EFA (Chapter 7) is a viable strategy for theory development and analysis
(Gerbing and Hamilton, 1996). CFA can offer a mechanism to analyse the data Goodness-of-fit
and it also provides useful indices to point out the sources of model misspecification (e.g. the
modification index)(Byrne, 2001). As a rule, CFA is useful to test the unidimensionality of
each construct with the purpose of identifying and eliminating poorly performing items in the
construct. CFA models allow for unequal contributions of indicators (items) towards the
measurement of latent variables and the models will fit only when the indicator variables
associated with any one latent variable are valid indicators of that trait (Rowe, 2002). Unlike the
EFA, the advantages of CFA is that it restricts the loading of observed variables only to those
relevant to the latent variables under study. This allows a stricter assestment of the
unidimensionality of each construct. Thus, CFA is an important step for testing the validity and
reliability of the measurement model.
To assess the fit of the study measurement models and the construct validity of the variable, a
one-factor congeneric measurement model was run on each of the 24 constructs of IWVs and on
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two constructs of job performance. For a one-factor congeneric measurement model to be

accepted as a well fittting model, the indicators contributing to the overall measurement of the
latent variable must all be “of the same kind”. That is, they must all represent the same generic
true score. They must all be valid measures of the one latent trait. As such, the Goodness-of-fit
measures can be viewed as confirming the construct validity of the domain or construct of
specific interest (Holmes-Smith, 2008).
8.2 Assumption Testing.
Prior to statistical analysis, a set of asssumptions underlying the test was scrutinized. One of
these was that the score (or the respondents) were all sampled from the same population. An
outlier is someone who would statistically be likely to have been sampled from another
population and may not belong in the analysis. Another common assumption is that, for interval
and ratio scale data, the scores are normally distributed (Manning and Munro, 2006).
In practice, most data fail to meet the assumption of multivariate normality (Byrne, 2001). One
approach to handling the presence of nonnormal data is to use a procedure called “bootstrapping”
(West et al., 1995; Efron, 1979, 1982; Kotz and Johnson, 1992). Bootstrapping “is a resampling
procedure in which the original sample is considered to represent the population”. It is a
bootstrapped modification of the model chi-square that is used to test model fit and to adjust for
distributional misspecification of the model (i.e. adjusting for lack of multivariate normality)
(Bollen and Stine, 1993). A new critical chi-square value is generated against which the original
chi-squared value is compared. An adjusted p-value is then computed and the model is rejected
if Bollen-Stine p<0.05.
Multiple sub samples from the parent sample are drawn randomly, with replacement, from this
population and provide the data for empirical investigation of the variability of parameter
estimates and indices of fit (Byrne, 2001). The study has used 1000 samples as recommended in
order to have convergent iterations. If the iteration was slow, it shows that the AMOS was
struggling to find a solution, thus a sample between 1000 and 2000 is mostly recommended. All
of these calculations were done by the SEM, using AMOS. For this study, the Bollen-Stine
bootstrap was conducted on each of the IWV constructs to correct and stabilize the data non-
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normal multivariate distribution before a one factor congeneric measurement model could be
carried out.
8.3 Measurement Model.
An evaluation of each Islamic work value was conducted by using a one-factor congeneric
measurement model in order to test a model fit for the 24 constructs of Islamic work values.
However, a two-factor measurement model was also conducted when necessary in order to re-
specify the model. In other words, the reason why some of the models do not fit is because they
have been mis-specified as a one-factor congeneric model when it is more likely to be at least a
two-factor measurement model. In this case, in order to solve the misspecification in a one-
factor congeneric model, a two-factor measurement model was used to re-specify the model with
two factors rather than one or to drop the items so that the remaining items measured a single
factor and also to co-vary the error terms to better model the correlation between the items that
are not accounted for in the construct. However, the final decisions to retain or remove the
construct were based on the Goodness-of-fit indices, significant factor loadings, reliability and
validity of the construct.
8.3.1 Goodness of Fit for Independent Variables (i.e. the IWV constructs).
Table 23 below displays the Goodness-of-fit statistics for IWV constructs. Each of the 24
constructs of IWVs was firstly run using a one-factor congeneric measurement model. Following
the removal of the weak and problematic items, the Goodness-of-fit indices for the individual
IWV models was calculated. The result for each IWV model or construct is displayed in Table
23 below. This shows that 15 constructs of IWVs exhibit a model fit under a one-factor
congeneric measurement model and 4 others show a model fit under a two-factor measurement
model.
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Table 23: Goodness-of-Fit Statistics for the IWV Constructs
Variables Φ χ2 df χ2/df RMSEA TLI CFI RMR GFI/AGFI
IWV constructs (independent variables)

1. Competence - 2.06 2 1.03 .011 1.000 1.000 .009 .996/.979
2. Responsibility (mas’uliyyah) - 7.01 5 1.40 .041 .993 .997 .009 .988/.963
3. Gratitude (syukr) - 5.34 4 1.33 .038 .992 .997 .012 .991/.968
4. Benevolence (ihsan) - 2.10 2 1.05 .014 1.000 1.000 .008 .995/.977
5. Perfectionism (itqan) - 5.17 5 1.03 .012 .999 1.000 .009 .992/.975
6. Self-discipline (riyada al- nafs) - 1.49 1 1.49 .045 .993 .999 .005 .997/.969
7. Hardworking and optimal effort (mujahadah) - 4.54 4 1.14 .024 .997 .999 .010 .992/.971
8. Piety (taqwa) - 5.71 4 1.43 .042 .991 .997 .009 .991/.965
9. Continuous self-criticism (muhasabah al- nafs) - 4.57 4 1.14 .024 .997 .999 .012 .992/.971
10. Cleanliness/tardiness (taharah/nazofah) - 12.89 8 1.61 .051 .969 .984 .035 .982/.945
11. Timekeeping/punctuality (nazm) - 2.11 2 1.07 .015 .998 .999 .016 .995/.977
12. Forgiveness (‘afw) - 4.13 4 1.03 .012 .999 1.000 .035 .993/.974
13. Transparency (syaffaf) - 7.89 7 1.13 .023 .992 .996 .026 .990/.969
14. Justice (‘adl) - 2.95 2 1.48 .045 .982 .994 .025 .994/.971
15. Honesty (amin) - 5.60 4 1.40 .041 .983 .993 .044 .991/.966
16. Trustworthy-consultative .78 5.32 3 1.77 .057 .987 .996 .010 .991/.956
(amanah-shura)
17. Consultative-cooperative .81 4.14 3 1.38 .040 .992 .998 .010 .993/.966
(shura-ta’awun)
18. Competitive-cooperative .65 10.73 8 1.34 .038 .991 .995 .015 .962/.991
(tanafus-ta’awun)
19. Patience-perseverance .53 12.20 8 1.53 .047 .975 .987 .032 .983/.956
(sabr-mujahadah)
Note: “χ2” = Chi-square, “df” =degree of freedom, “χ2/df” = the normed chi-square, “RMSEA” = the Root Mean-Square Error of
Approximation, “TLI”= the Tucker-Lewis Index, “CFI” = Comparative Fit Indices Goodness-of-fit index, “RMR” = the Root
Mean-Square Residual, “GFI”= Goodness of Fit Index and “AGFI” = Adjusted Goodness-of-fit Index.
The 19 well-fitted IWV constructs were also assessed for the reliability and validity. As
indicated by Table 24 below, 13 out of the 19 well-fitted IWV constructs achieved the reliability
tests measures indicated by Cronbach’s alpha (α), reliability construct (ρη), the average variance
extracted (AVE/ ρvc(η)) and the square multiple correlation (SMC) or R square in regression or
“item reliability” in classical test theory (Holmes-Smith, 2008). On the other hand, another 6
IWV constructs such as cleanliness/tardiness (tazkiyyah/nazofah), timekeeping/punctuality
(nazm), forgiveness (‘afw), transparent (syaffaf), justice (adalah) and honesty (amin) were found
to exhibit large measurement errors (εi) and low average variances extracted (AVE/ ρ vc ( ) ) and
low square multiple correlations (smc). Therefore, these 6 IWV constructs were removed from
the study. At this point, in total, 13 IWV constructs were retained.
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Table 24: Reliability and Validity Assessments of each IWV Constructs
VARIABLES Reliability Validity

α ρη ρvc(η) smc εi (Std) λ χ2 (p>.05)
1. Competence .84 .86 .60 .60 .30 .77 2.06 (p>.36)
2. Responsibility (mas’uliyyah) .89 .89 .61 .61 .20 .78 7.01 (p>.22)
3. Gratitude (syukr) .83 .83 .50 .50 .32 .70 5.34 (p>.25)
4. Benevolence (ihsan) .80 .81 .52 .52 .26 .71 2.10 (p>.35)
5. Perfectionism (itqan) .88 .88 .60 .59 .24 .77 5.17 (p>.40)
6. Self-discipline (riyada al- nafs) .84 .83 .56 .56 .24 .74 1.49 (p>.22)
7. Hardworking and optimal effort (mujahadah) .86 .85 .53 .53 .27 .72 4.54 (p>.34)
8. God-consciousness/piety (taqwa) .81 .85 .54 .54 .27 .73 5.71 (p>.22)
9. Continuous self-criticism (muhasabah al- nafs) .81 .82 .49 .49 .31 .68 4.57 (p>.34)
10. Cleanliness/tardiness (tazkiyyah/nazofah) .67 .83 .46 .46 .49 .65 12.89 (p>.12)
11. Timekeeping/punctuality (nazm) .69 .70 .38 .38 .50 .60 2.11 (p>.35)
12. Forgiveness (‘afw) .72 .73 .36 .36 1.01 .58 4.13 (p>.39)
13. Transparency (syaffaf) .71 .75 .34 .34 .53 .58 8.00 (p>.34)
14. Justice (‘adl) .66 .71 .38 .38 .75 .61 2.95 (p>.23)
15. Honesty (amin) .70 .68 .32 .32 1.30 .53 5.60 (p>.23)
16. Trustworthy-Consultative .84 .90 .64 .64 .21 .79 5.32 (p>.15)
(amanah-shura)
17. Consultative-cooperative .83 .87 .58 .58 .22 .75 4.14 (p>.25)
(shura-ta’awun)
18. Competitive-cooperative .82 .89 .57 .57 .32 .75 10.73 (p>.22)
(tanafus-ta’awun)
19. Patience-perseverance (sabr-mujahadah) .73 .84 .47 .47 .45 .67 12.20 (p>.14)
Note: “α” = Cronbach’s alpha values, “ρη” = construct reliability, “ρvc(η)” = the average variance extracted, “SMC”
= the Squared Multiple Correlation, “εi ” = the measurement errors (error variances), “(Std) λ” = standardized lambda
(factor loadings), “λ2” = Chi-square, and “(p>.05)” = p- value greater than 0.05.
Table 25: Descriptions and Symbols of Reliability and Validity Assessment

Symbol Description
α Cronbach’s alpha is the reliability coefficient that measures the internal consistency and
unidimensionality of the scale construct being measured. The minimum suggested acceptable
levels for Cronbach’s alpha are 0.70 (Hair et al., 1998)
ρη The Construct Reliability measures the internal consistency of a set of measures, which derives
from the confirmatory factor analysis. The minimum suggested acceptable level for construct
reliability is 0.70 (Hair et al., 1998)
AVE or ρvc(η) Average variance extracted. The AVE measures the amount of variance captured by the
construct in relation to the amount of variance due to measurement error. The minimum
suggested acceptable level for AVE is 0.40 although Hair et al., (1998) suggest 0.50 as a more
appropriate minimum.
εi the measurement errors (error variances) taken up by the items
SMC The Squared Multiple Correlations between the item and the factor. The item SMC is equivalent
to R2 in regression analysis and the λi2 in the AMOS 17 output.
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8.4 Factor Loadings and Covariance of New Created Constructs.

As mentioned previously, the latent variables which did not achieve a one-factor congeneric
measurement model’s Goodness-of-fit statistics were re-specified through a two-factor
measurement model. Only the constructs that are theoretically related were re-specified using a
two-factor measurement model. As a result, four new IWV constructs were created. Their
reliability and validity tests were also analyzed. As shown in Table 24 above, the new constructs,
trustworthy-consultative (amanah-shura), consultative-cooperative (shura-ta’awun),
competitive-cooperative (tanafus-ta’awun) and patience-perseverance (sabr-mujahadah) showed
good reliability and validity test results. In addition, the results also show that the four new
distinctive constructs were created with reasonably significant correlation coefficients as
indicated by Phi (Φ) value as shown in Table 26 below. Following the removal of weak items as
identified by the modification indices and standardized factor loadings as well as the error
variances, the Goodness-of-fit were achieved and the new IWV constructs were established.
Table 26: Co-variances Coefficient for the Newly Created IWV Constructs
Islamic Work Values Variables
(Items) Φ
1. Consultative-Cooperative (shura-ta’awun) .81
2. Competitive-Cooperative (tanafus-ta’awun) .65
3. Patience- Perseverance (sabr-mujahadah) .53
4. Trustworthy-Consultative (amanah-shura) .78
Note: “(Std) λ indicate standardized lambda (factor loadings) and (Unstd) λ indicate Unstandardized lambda
(factor loadings), Φ indicates Phi or covariance/correlation estimates between two latent variables”
These four newly created constructs show a positive result of Goodness-of-fit statistics. The
covariances coefficient (Φ) of 0.81 indicates that this newly distinctive construct called
consultative-cooperative (shura-ta’awun) is created following the re-specification using a two-
factor measurement model between the latent variable of consultation (shura) and the latent
variable of cooperation (ta’awun). It is important to note that, the models for consultation (shura)
and cooperation (ta’awun) were respecified using a two-factor measurement model because a
consultative style of working in general also involves some elements of cooperation (ta’awun)
to make it work. Understandably, those who practise consultation (shura) at work are more likely
to have a tendency to practise cooperation (ta’awun). Although there was hardly any study
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mentioned specifically about the integration between consultation (shura) and cooperation
(ta’awun) as one construct, the practice of Malaysian employees was tested here and the result
has indicated the hybrid formation of consultation (shura) and cooperation (ta’awun) work
values as a single construct called consultative-cooperative (shura-ta’awun).
Another newly created construct was competitive-cooperative (tanafus-ta’awun).

Competitiveness (tanafus) in Islam is synonymously used in conjunction with cooperation
(ta’awun). In this study, a two-factor measurement models to include competition (tanafus) and
cooperation (ta’awun) constructs have been carried out to improve the fit of the model. It is
important to note that the data was taken from the employees in Malaysia, and therefore this link
is only applicable in the Malaysian context. In this data, it is found that competitiveness (tanafus)
actually has a quite strong covariance coefficient (Φ) with cooperation (ta’awun). The result
shows the significant correlation of 0.65 exists between the competitive (tanafus) and
cooperative (ta’awun) work values. This correlation revealed that being competitive is related to
being cooperative. Employees need to not only have a need to create a competitive edge they
also need to assist each other in order to perform their jobs well.
Likewise, patience-perseverance (sabr-mujahadah) is created as a result of a two-factor

measurement model between the latent variable of patience (sabr) and the latent variable of
hardworking and optimum effort (mujahadah). This new construct is called patience-
perseverance (sabr-mujahadah) because the items extracted from the original construct,
hardworking and optimum effort (mujahadah), consisted of not only the face value of the
perseverance element but also its content validity. The Goodness-of-fit statistics for the patience
(sabr) construct could not be established independently through a one-factor congeneric model
as only four items were used to measure it and the fourth item that is item Q132 is the weakest
and has a negative value as well as a large measurement error. Since patience and perseverance
in general can be correlated to form a new construct, it has led to model re-specification through
a two-factor measurement between the patience (sabr) and the hardworking and optimum effort
(mujahadah) constructs. The most important thing for this model is that the association between
the two constructs (patience and perseverance) is significant at 0.001 levels. A co-variance
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coefficient (Φ) of 0.528 exists between these two constructs which indicates that they are
actually related to each other.
The final work value created was trustworthy-consultative (amanah-shura). This new IWV has
an element of trustworthy and consultative style at the same time. In general, consultation is
normally practised by a trustworthy leader. A leader or an employer or employee who is
trustworthy would consult or ask others’ opinions in making decision or with regard to any big
changes with colleagues, bosses, employer if the person is employee, or vice versa. An
untrustworthy leader on the other hand, would be less likely to invite others to participate in
decision-making and would be less likely to confer with others when the interest suits him more
than the interest of the organisation or the majority. In addition, when the models of
trustworthiness (amanah) and consultation (shura) were re-specified using a two-factor
measurement model, the result of fit statistics showed that the trustworthy-consultative construct
(amanah-shura) yielded a good fit to the observed covariance matrix. The link between these
two construts is significantly high as indicated by a co-variance coefficient (Φ) of 0.778 which
indicates that they actually would be better co-varied as the correlation is very strong. Thus, four
new constructs of IWV variables were created. The Goodness-of-fit statistics for these four were
achieved as shown in Table 23.
8.5 Discriminant Validity
The discriminant validity of all the IWV constructs needs to be determined. Discriminant
validity is the degree to which the measure is not similar to (diverges from) other measures when
it theoretically should not be similar (Sureshchandar, Rajendran and Anantharaman, 2001;
Bagozzi et al., 1991). Discriminant validity is ensured by demonstrating that a construct does not
correlate very highly with other constructs from which it is supposed to differ. For that purpose,
the study has calculated the discriminant validity for all 13 IWV constructs using the formula
provided by Campbell and Fiske (1959).
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As exhibited in Table 27, of 78 discriminat validity calculations (please refer to Appendix 9 for
the calculation), two constructs (i.e. consultative-cooperative (shura-ta’awun) and trustworthy-
consultative (amanah-shura) were found to have values 0.88, that is higher than 0.85 which
indicates that the work value of consultative-cooperative (shura-ta’awun) and trustworthy-
consultative (amanah-shura) are not theoretically different constructs. The work value of
consultative-cooperative (shura-ta’awun) was created by using a two-factor measurement model
in which the construct of consultation (shura) was correlated with the construct of cooperation
(ta’awun), while the work value of trustworthy-consultative (amanah-shura) was created by
correlating the construct of consultation (shura) with the construct of trustworthiness (amanah)
in a two-factor measurement model.
Consequently, these two constructs might have had some similar features to the consultation
(shura) construct. According to Hattie (2009), the lack of discriminant validity can be reduced by
dropping any of the constructs which are highly correlated. Hence, to improve the lack of
discriminant validity, the study decided to drop the construct of trustworthy-consultative
(amanah-shura) and to retain the consultative-cooperative (shura-ta’awun). The decision to
remove the construct of trustworthy-consultative (amanah-shura) from the study was also
because its Root Mean-Square Error of Approximation (RMSEA) indicated in Table 23 was
slightly higher than the rest of the retained constructs. By removing the construct of trustworthy-
consultative (amanah-shura) from the study, the construct of consultative-cooperative (shura-
ta’awun) is more likely to have a discriminant validity. The discriminant validity of the
remaining 12 constructs of IWVs show values less than 0.85. This indicates that the 12 factors
are distinct constructs. As can be seen in Table 27 below, all of the 12 IWV constructs exhibit
values less than 0.85. Therefore it can be concluded that discriminant validity exists between
these 12 IWV constructs. This means that all the 12 IWV constructs are theoretically different
constructs.
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Table 27: Discriminant Validity for All Composite Variables of IWVs

No. Model 1 2 3 4 5 6 7 8 9 10 11 12
1 Competence -
2 Responsibility -
(mas’uliyyah) .51
3 Gratitude -
(syukr) .39 .83
4 Benevolence -
(ihsan) .47 .84 .83
5 Perfectionism -
(itqan) .58 .82 .72 .82
6 Self-discipline -
(riyada al-nafs) .45 .66 .57 .72 .72
7 Hardworking & optimal -
effort (mujahadah) .66 .76 .66 .75 .77 .57
8 God-conscious/piety -
(taqwa) .44 .45 .57 .58 .50 .39 .58
9 Continuous Self-criticism -
(muhasabah al- nafs) .40 .57 .57 .64 .60 .41 .75 .57
10 Consultative-cooperative -
(shura-ta’awun) .58 .49 .49 .58 .57 .37 .76 .67 .67
11 Competitive-cooperative -
(tanafus-ta’awun) .48 .78 .76 .73 .79 .58 .73 .48 .69 .59
12 Patience-perseverance -
(sabr-mujahadah) .51 .61 .64 .58 .62 .52 .82 .58 .73 .66 .67
13 Trustworthy-consultative
(amanah-shura) .39 .52 .59 .60 .52 .32 .72 .65 .73 .88 .63 .67
8.6 Assessment of the Retained Constructs of IWVs

Up to this discussion, only 12 constructs of IWVs have achieved the Goodness-of-fit statistics,
reliability as well as validity test measures. Therefore, they are being retained for the subsequent
analysis. Although the Cronbach’s alpha for the constructs that were removed are satisfactory,
the stringent test of AVE meant that they were not good enough to be kept in the study, so they
were removed. The low result of AVE is also consistent with the other test of SMC and error
variances. The lower the AVE result, the higher the error variances and the lower the SMC
result. Even if they were being retained, they would not be able to meet the stringent selection of
SMC and measurement error requirement. As can be seen in Table 23 and 24, the constructs
were being retained because they showed a good result in terms of reliability, validity and
Goodness-of-fit measures. Table 28 below displays the summary of the reliability and validity
measures for the retained constructs. As shown in Table 28, only 12 IWV constructs were found
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to be suitably reliable and valid. The constructs that were created through the two-factor
measurement model have also shown a good measure of reliability and validity. All the 12
constructs have a Cronbach’s alphas of above 0.70 (Nunally and Bernstein, 1994). The reliability
construct (ρη) of each of the 12 retained constructs are all above 0.80. Their average variance
extracted (AVE or ρvc(η)) are also above 0.50 except for continuous self-criticism (muhasabah al-
nafs) and patience-perseverance (sabr-mujahadah) which each has a value of 0.48 and 0.47
respectively. Please refer to Table 25 for symbols and description of α, ρη, ρvc(η), SMC and ε.
Table 28: Reliability and Validity Assessments of each Retained IWV’s Construct

IWV Construct (independent variable)
1. Competence .84 .86 .60 .60 .30 .77 2.06 (p>.36)
2. Responsibility (mas’uliyyah) .89 .89 .61 .61 .20 .78 7.01 (p>.22)
3. Gratitude (syukr) .83 .83 .50 .50 .32 .70 5.34 (p>.25)
4. Benevolence (ihsan) .80 .81 .52 .52 .26 .71 2.10 (p>.35)
5. Perfectionism (itqan) .88 .88 .60 .59 .24 .77 5.17 (p>.40)
6. Self-discipline (riyada al- nafs) .84 .83 .56 .56 .24 .74 1.49 (p>.22)
7. Hardworking and optimal effort (mujahadah) .86 .85 .53 .53 .27 .72 4.54 (p>.34)
8. Piety (taqwa) .81 .85 .54 .54 .27 .73 5.71 (p>.22)
9. Continuous self-criticism (muhasabah al-nafs) .81 .82 .49 .49 .31 .68 4.57 (p>.34)
10. Consultative-cooperative (shura-ta’awun) .83 .87 .58 .58 .22 .75 4.14 (p>.25)
11. Competitive-cooperative (tanafus-ta’awun) .82 .89 .57 .57 .32 .75 10.73 (p>.22)
12. Patience-perseverance (sabr-mujahadah) .73 .84 .47 .47 .45 .67 12.20 (p>.14)
= the Squared Multiple Correlation, “εi” = the measurement errors (error variances), “(Std) λ” = standardized lambda
(factor loadings), “χ2” = Chi-square, and “(p>.05)” = p- value greater than 0.05.
Although, continuous self-criticism (muhasabah al-nafs) and patience-perseverance (sabr-

mujahadah) constructs have the average variance extracted (AVE or ρvc(η)) of 0.48 and 0.47
values respectively, which are quite low in comparison with other retained IWV constructs, they
are still being retained in the study because of their good results for Goodness-of-fit, validity and
other tests of reliabilities as compared with the constructs that were removed from the study.
Table 28 above shows the construct reliability as well as the Cronbach’s alpha for continuous
self-criticism (muhasabah al-nafs) is 0.81 and 0.82 respectively, while for patience-perseverance
(sabr-mujahadah), the construct reliability and Cronbach’s alpha is 0.73 and 0.84, accordingly,
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although the SMC and AVE a slightly lower than the recommended cut off they have been
retained.
8.6.1 Goodness of Fit for the finalized IWV constructs.
As a result of Goodness-of-fit and reliability as well as validity measures, 12 constructs of IWVs

have been finalized. Table 29 below summarizes the results of Goodness-of-fit for the 12
constructs of IWVs. As indicated in Table 29 below, only 12 are being retained following the
recommended acceptable level of Goodness-of-fit statistics.
Table 29: Goodness of Fit Statistics for the Retained Constructs of IWVs
IWV Construct (independent variable)

1. Competence - 2.06 2 1.03 .011 1.000 1.000 .009 .996/.979
2. Responsibility (mas’uliyyah) - 7.01 5 1.40 .041 .993 .997 .009 .988/.963
3. Gratitude (syukr) - 5.34 4 1.33 .038 .992 .997 .012 .991/.968
4. Benevolence (ihsan) - 2.10 2 1.05 .014 1.000 1.000 .008 .995/.977
5. Perfectionism (itqan) - 5.17 5 1.03 .012 .999 1.000 .009 .992/.975
6. Self-discipline (riyada al- nafs) - 1.49 1 1.49 .045 .993 .999 .005 .997/.969
7. Hardworking and optimal effort (mujahadah) - 4.54 4 1.14 .024 .997 .999 .010 .992/.971
8. God-consciousness (taqwa) - 5.71 4 1.43 .042 .991 .997 .009 .991/.965
9. Continuous self-criticism (muhasabah al- nafs) - 4.57 4 1.14 .024 .997 .999 .012 .992/.971
10. Consultative-cooperative (shura-ta’awun) .81 4.14 3 1.38 .040 .992 .998 .010 .993/.966
11. Competitive-cooperative (tanafus-ta’awun) .65 10.73 8 1.34 .038 .991 .995 .015 .962/.991
12. Patience-perseverance (sabr-mujahadah) .53 12.20 8 1.53 .047 .975 .987 .032 .983/.956
Note: “χ2” = Chi-square, “df” =degree of freedom, “χ2/df” = the normed chi-square, “RMSEA” = the Root Mean-
Square Error of Approximation, “TLI”= the Tucker-Lewis Index, “CFI” = Comparative Fit Indices Goodness-of-fit
index, “RMR” =the Root Mean-Square Residual, “GFI”= Goodness of Fit Index and “AGFI” = Adjusted Goodness-
of-fit Index. Please refer to appendix for description on the acceptable level of goodness of fit measures.
Table 29 shows the result of Goodness-of-fit statistics for nine (9) constructs of IWVs when a
one-factor congeneric measurement model was performed and the result revealed a good fit to
the observed covariance matrix. Another three IWV constructs were created by using a two-
factor measurement model and the result also yields a good fit to the observed covariance
matrix.The RMR result on each of the 12 constructs of IWVs indicates that all 12 IWV models
are good fitting models. Their RMSEA are also less than the threshold level of 0.05 indicating
that for each model, there is a less than 5 per cent likelihood that the model fit is rejected purely
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by chance. The CFI result on each of IWV constructs in Table 29 above also demonstrates that
all the construct models are a good fit as each of them exhibits a value greater than 0.95.
Also, the GFI and AGFI results are all greater than 0.95 confirming their CFI result further, that
all models in Table 29 are good fitting. The normed chi-squared of 12 IWV constructs are all
above 1.00 and less than 2.00 suggesting that each of the IWV constructs in Table 29 are all
parsimonious and are not overfitted. All of the TLI results are also above 0.95 showing that
each model of the 12 IWV constructs is parsimonious, as there were few parameters free for the
estimation of model fit, which means that none of the 12 IWV construct models is an overfitted.
8.7 Factor Loadings for 12 IWV Constructs.
The results of the Goodness-of-fit statistics and the reliability and validity measures have
contributed to finalizing the IWV constructs into 12. Each of the items (indicators) which is
contributing to the creation of the 12 IWVs indicated by factor loadings is given in Table 30
below. The standardized factor loadings indicate the magnitude of the effect of the items or the
reflective variables on their respective factors. The value of 0.70 showing that they are strong
measures of the factor they measure. Substantial and significant factor loadings with the
recommended value of >.50 provide evidence of convergence validity (Steenkamp and Van
Trijp, 1991). As can be seen from Table 30, all of the items’ standardized factor loadings are
significant and well above the acceptable cut-off-point of >.50.
Table 30: Factor Loadings of each Item for its Construct

Islamic Work Values Variables (Std) (Unstd)
(Items) λ λ
1. Competence
Q75-Do you have the skills to carry out your task at hand? .58 .56
Q153- I have the skills necessary for my job .81 .69
Q158-I have good competencies for my job. .89 .71
Q172- I have the knowledge necessary for my job. .79 .58
2. Responsibility (mas’uliyyah)
Q5- I work hard because that is what every employee is employed for .73 .53
Q27- I take the responsibility entrusted to me seriously .85 .60
Q44- I perform my job properly and efficiently as I always feel accountable to God .74 .57
Q46- As an employee, I am aware of the responsibility entrusted to me by my employer .83 .53
Q48- I do my work to the best that I can because of my sense of responsibility as an employee .77 .59
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Islamic Work Values Variables (Cont’ed) (Std) (Unstd)

(Items) λ λ
Q15- The blessings that I receive in my life encourage me to perform better .75 .53
Q19- I contribute to charity as an appreciation for the bounties from the God .68 .54
Q26- I always praise God for the good things happening to me .72 .52
Q39- I remind myself to be humble and not to show off my achievement .62 .61
Q49- My belief in the mighty God makes me humble and kind to other people .75 .51
Q7- I work hard to perform my tasks because I know that God is constantly watching me .68 .57
Q10- Even though my performance is good, I always strive to perform better .81 .60
Q20- I commit myself to continuously improve my performance .80 .55
Q173- I always try to find better, faster and more efficient ways to do things .55 .36
Q22- I find myself constantly striving to be knowledgeable in all endeavours .79 .62
Q23- I would work on my assigned task with a systematic and well-organized plan .75 .56
Q38- Although I am happy with my present performance, I persist in finding ways to improve myself .72 .50
Q43- Once I set my goals, I am committed in carrying out my goals .81 .64
Q60- I would see myself as always striving to be knowledgeable and skilful .78 .66
6. Self-Discipline (riyada al- nafs)
Q1- I know my priorities at work .61 .48
Q2- I have organized plans to accomplish my priorities .71 .53
Q3- I have an effective way of working .83 .56
Q4- I value time therefore I use it efficiently .81 .60
7. Hardworking and Optimal Effort (mujahadah)
Q37- I will make sure my task is accomplished as good as possible .66 .47
Q45- I always strive to be the best in whatever I do .71 .53
Q149- I would consider myself very committed and very serious in achieving my goals. .79 .68
Q162- I would pull all my energies, resources and abilities together to accomplish my task .75 .54
Q163- I would leave to God to decide on the end result of my task only after using all my abilities .71 .54
to accomplish it.
8. God-Consciousness (taqwa)
Q29- I am very strict about following my religious belief .65 .53
Q89- To what extent do you practice your religion? .66 .54
Q107- I am always God-conscious when doing my work. .71 .47
Q159- I always follow what my religion requires at work. .79 .57
Q170- I observe my religious practices continuously. .85 .62
9. Continuous Self-Criticism (muhasabah al- nafs)
Q30- I regularly self-evaluate my own action for self-improvement .50 .38
Q108- It is important for me to regularly practice self-criticism and self-appraisal .56 .37
Q128- I would regularly practice self-criticism to ensure that I am on the right track. .66 .62
Q139- It is important for me to continuously practice self-evaluation to check on my progress. .85 .60
Q140- I find self-criticism and self-appraisal useful to bring me back on track. .85 .64
10. Consultative-Cooperative (shura-ta’awun)
Q143- Consultation allows me to overcome obstacles and avoid mistakes. .70 .54
Q150- It is necessary to consult when making a big decision. .98 .71
Q67- Do you cooperate well with your colleagues at work? .57 .42
Q101- I am always ready to help those around me. .70 .49
Q127- Cooperation is a virtue in work. .80 .53
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Islamic Work Values Variables (Cont’ed) (Std) (Unstd)

(Items) λ λ
11. Competitive-Cooperative (tanafus-ta’awun)
Q35- I always try to help others .74 .50
Q62- I always help out when someone in the group asks me to do so .88 .60
Q31- I try harder when other people perform better than I do .86 .78
Q33- I enjoy working in situations involving competition with others .60 .63
Q52- I try harder when I am in competition with other people .84 .72
Q110- It is important for me to perform better than others .56 .47
12. Patience-Perseverance (sabr-mujahadah)
Q97- When perplexed by a difficulty, I am able to keep my patience easily .59 .53
Q98- I’ll remind myself to be patient whenever I face a problem .88 .67
Q99- I believe time will ease away problems if we are patient. .52 .55
Q147- When given a difficult task, I would not give up until it is done, even if others have given up. .61 .60
Q162- I would pull all my energies, resources and abilities together to accomplish my task. .80 .58
Q59- I am willing to work on a task until it is completed, even if it means coming in earlier or .63 .53
staying later than normal
Note: “(Std) λ indicate standardized lambda (factor loadings) and (Unstd) λ indicate unstandardized lambda
(factor loadings)”.
8.8 Factor Score Regression Weights (Composite) of 12 IWV Variables
A composite score was calculated for each of the 12 IWV constructs. The score was based on the
factor score regression weight of a one-factor congeneric and a two-factor measurement model
generated by AMOS 17.0. Table 31 shows the factor score regression weights (ω) for each item
were rescaling proportionately using the formula8 provided by Joreskog and Sorbom (1989). The
factor score regression weights (ω) for each item were totaled up as indicated by Σ sign in the
bottom of each construct. Each of the item factor score regression weights (ω) then were divided
by the total score.
The result of the summation is the new weighted score for that item as shown by the sign of ξ in
Table 31 below. Each of the new scores was then transferred to SPSS for computation. The new
weighted scores (ξ) were multiplied with the items representing each of the constructs, and then
summed. The result of this summation would be the composite score for each construct.
8
ξ= ωX
ˆ ̂  ˆ 1
  ,where ̂
x is the variance of the factor, ̂ are the factor loadings for each item and ̂ is the estimated (or
implied) covariance matrix. The elements of ω (ω1, ω2, etc) are proportional to λi/θi where λi is the factor loadings for the ith item
and θi is the error variance of the ith item.
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Table 31: Factor Score Weights of 12 IWV Constructs

Variables (ω) (ξi)
1. Competence
Q75-Do you have the skills to carry out your task at hand? .101 .076
Q153- I have the skills necessary for my job. .327 .245
Q158-I have good competencies for my job. .586 .439
Q172- I have the knowledge necessary for my job. .322 .241
Σ =1.336 1.000
2. Responsibility (mas’uliyyah)
Q5- I work hard because that is what every employee is employed for. .230 .145
Q27- I take the responsibility entrusted to me seriously. .442 .279
Q44- I perform my job properly and efficiently as I always feel accountable to God. .231 .146
Q46- As an employee, I am aware of the responsibility entrusted to me by my employer. .427 .270
Q48- I do my work to the best that I can because of my sense of responsibility as an employee. .252 .159
Σ = 1.582 1.000
Q15- The blessings that I receive in my life encourage me to perform better. .356 .231
Q19- I contribute to charity as an appreciation for the bounties from the God. .283 .184
Q26- I always praise God for the good things happening to me. .261 .170
Q39- I remind myself to be humble and not to show off my achievement. .183 .119
Q49- My belief in the mighty God makes me humble and kind to other people. .455 .296
Σ =1.538 1.000
Q7- I work hard to perform my tasks because I know that God is constantly watching me. .257 .168
Q10- Even though my performance is good, I always strive to perform better. .538 .352
Q20- I commit myself to continuously improve my performance. .532 .348
Q173- I always try to find better, faster and more efficient ways to do things. .201 .132
Σ = 1.528 1.000
Q22- I find myself constantly striving to be knowledgeable in all endeavours. .318 .217
Q23- I would work on my assigned task with a systematic and well-organized plan. .264 .180
Q38- Although I am happy with my present performance, I persist in finding ways to improve myself. .252 .172
Q43- Once I set my goals, I am committed in carrying out my goals. .356 .243
Q60- I would see myself as always striving to be knowledgeable and skilful. .275 .188
Σ =1.465 1.000
6. Self-Discipline (riyada al- nafs)
Q1- I know my priorities at work. .123 .082
Q2- I have organized plans to accomplish my priorities. .255 .169
Q3- I have an effective way of working. .639 .424
Q4- I value time therefore I use it efficiently. .489 .325
Σ = 1.506 1.000
7. Hardworking and Optimal Effort (mujahadah)
Q37- I will make sure my task is accomplished as good as possible. .169 .114
Q45- I always strive to be the best in whatever I do. .239 .161
Q149- I would consider myself very committed and very serious in achieving my goals. .398 .268
Q163- I would leave to God to decide on the end result of my task only after using all my abilities. .307 .206
to accomplish it.
Σ = 1.487 1.000
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Variables (ωx) (ξx)

8. God-Consciousness (taqwa)
Q29- I am very strict about following my religious belief. .151 .098
Q89- To what extent do you practice your religion? .157 .102
Q107- I am always God-conscious when doing my work. .297 .193
Q159- I always follow what my religion requires at work. .379 .247
Q170- I observe my religious practices continuously. .553 .360
Σ = 1.537 1.000
9. Continuous Self-Criticism (muhasabah al-nafs)
Q30- I regularly self-evaluate my own action for self-improvement. .033 .022
Q108- It is important for me to regularly practice self-criticism and self-appraisal. .165 .111
Q128- I would regularly practice self-criticism to ensure that I am on the right track. .168 .113
Q139- It is important for me to continuously practice self-evaluation to check on my progress. .569 .384
Q140- I find self-criticism and self-appraisal useful to bring me back on track. .546 .369
Σ = 1.481 1.000
10. Consultative-Cooperative (shura-ta’awun)
Q143- Consultation allows me to overcome obstacles and avoid mistakes. -0.036 -.012
Q150- It is necessary to consult when making a big decision. 1.839 .618
Q67- Do you cooperate well with your colleagues at work? .201 .068
Q101- I am always ready to help those around me. .347 .117
Q127- Cooperation is a virtue in work. .623 .209
Σ = 2.974 1.000
11. Competitive-Cooperative (tanafus-ta’awun)
Q35- I always try to help others. .437 .154
Q62- I always help out when someone in the group asks me to do so. 1.058 .373
Q31- I try harder when other people perform better than I do. .566 .200
Q33- I enjoy working in situations involving competition with others. .135 .048
Q52- I try harder when I am in competition with other people. .495 .175
Q110- It is important for me to perform better than others. .142 .050
Σ = 2.833 1.000
12. Patience-Perseverance (sabr-mujahadah)
Q97- When perplexed by a difficulty, I am able to keep my patience easily. .203 .072
Q98- I’ll remind myself to be patient whenever I face a problem. 1.090 .388
Q99- I believe time will ease away problems if we are patient. .138 .049
Q147- When given a difficult task, I would not give up until it is done, even if others have given up. .254 .090
Q59- I am willing to work on a task until it is completed, even if it means coming in earlier or .328 .117
staying later than normal.
Σ =2.811 1.000
Note: “(ω) indicates factor score weights generate by AMOS output, Σ indicate the total factor score weight for
the each of the construct, (ξx) indicates the weighted average (composite score) for each item. The formula is in
appendix C”.
Creating a composite score using this method takes into consideration the random measurement
error and differing factor loadings, as opposed to just averaging each factor score (Rowe, 2002).
This method provides a high degree of accuracy of data representation (Fleishman and Benson,
1987) whereby each of the indicators (items) contributes to the final score to a varying degree
based on its factor score proportion. Unlike traditional unit-weighted methods for computing
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composites, the use of factor score regression weights obtained from CFA models, minimizes
measurement error in the items contributing to each scale, thus increasing the reliability (and
validity) of the computed scale scores (Rowe, 2002).
8.9 The Categorization of IWV Constructs
The 12 composite constructs of IWVs, together as one factor are still quite large. Thus, an
exploratory factor analysis (EFA) was utilized to simplify the 12 constructs into several factors.
As recommended by Watson and Thompson (2006), the number of factors to be retained was
determined by factors with eigen values greater than one and the scree plot. The twelve (12)
IWV composite constructs were then factorized using EFA for the sake of simplifying the model.
The twelve (12) IWV composite constructs can be run as one factor or can be partitioned into
several factors. Thus, based on EFA, using oblique rotation, two factors were derived. These
two factors amounting to 65.015 % of the variance were retained.
Table 32: The Results of EFA for IWV Composites
IWV Composites FACTOR

Variables Task-Related (F1) Setting-Related (F2)
1. RESPONSIBILITY (Mas’uliyyah) .918
2. PERFECTIONISM (Itqan) .760
3. BENEVOLENCE (Ihsan) .798
4. SELF-DISCIPLINE (Riyada al-nafs) .710
5. GRATITUDE (Syukr) .737
6. COMPETITIVE-COOPERATIVE (Tanafus-Ta’awun) .583
7. CONSULTATIVE-COOPERATIVE (Shura-Ta’awun) .928
8. GOD-CONSCIOUSNESS (Taqwa) .619
9. CONTINUOUS SELF-CRITICISM (Muhasabah al-nafs) .624
10. PATIENCE-PERSEVERANCE (Sabr-Mujahadah) .623
11. HARDWORKING & OPTIMAL EFFORT (Mujahadah) .649
12. COMPETENCE .474
Total Variance Explained (65.015%) = 55.860 % (9.16%)
The result of EFA indicates that IWVs can be divided into two factors. The first factor can be
called task-related work values because the constructs that load highly on this factor consist of
items that are more related to the individuals’ self-concept about their task-related work values.
In fact, according to Verplanken (2003), particular values may be part of a person’s self-concept,
and may thus be used by this person to describe him or herself. Most of the items for this factor
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or Factor One (i.e. responsibility (mas’uliyyah), perfection (itqan), benevolence (ihsan), self-
discipline (riyada al-nafs), gratitude (syukr) and competitive-cooperative (tanafus-ta’awun))
indicate the existence of individuals’ values about their task-related activities which have seemed
to influence their attitudes and behaviours to work better. For example, the items which were
designed to measure the work value of perfectionism (itqan) consist of items about the
individuals’ values in perfecting their task-related activities. That the work value of gratitude
(syukr) also loads on this factor may be because it shares some of the similar elements of pysche
which drive individual values toward self-actualization to success. In general, individuals bring
with them their own values and judgements to the tasks they perform. In fact, according to Kong
and Hau (1996) and Nicholls (1992), task orientation tends to be coupled with the belief that
success stems from hardwork and intrinsic interest which encourages people to explore and to
persist (Simons et al., 2000).
On the other hand, the constructs that fall under the second factor (i.e. consultative-cooperative
(shura-ta’awun), God-conscious/piety (taqwa), continuous self-criticism (muhasabah al-nafs),
patience-perseverance (sabr-mujahadah), hardworking and optimal effort (mujahadah) as well
as competence) indicate the existence of more setting elements in their items. Although it is less
clear than Factor One (F1), Factor Two (F2) is not solely non-task specific but more related to
the setting or workplace environment. Some of the items for Factor Two (F2) or setting-related
work values, although consisting of task-related work values, at the same time they are also
related to setting-related work values. However, the work value of piety (taqwa) may not “fit”
perfectly within the “setting” factor. This is because piety (taqwa) is more than just about how an
individuals practise their religious belief at work. In Islam, piety or God consciousness (taqwa) is
a wider concept. It is an individual internal manifestation which can only exactly be measured by
God and does not limit itself to just practising religious belief at work. According to Al-Atrash
(2002), the place of God-conscious (taqwa) is in the heart, but its manifestations appear in
behaviour. In other words, piety or God consciousness (taqwa) although consisting of both
elements of task-related and setting-related work values, loads on Factor Two (F2). This is
because as can be seen in Table 32 above, the total variance explained for F1 is 55.86%, while
total variance explained for F2 is 9.16% which means that any elements which are not highly
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task-related or any construct which has both task and setting elements are more likely to load on
F2.
The same thing can be said about the constructs of competence and hardworking and optimal
effort (mujahadah). Although they can mostly be considered to be under F1 or task-related work
values, they are instead loading on the “setting” factor. This may be because as mentioned earlier
any construct which has both elements of task-related and setting-related work values when
factorized would load more on F2 (i.e. setting-related work values). Only constructs that consist
of a clear task-related work values would load on F1. The main reason for categorizing the
Islamic work values (IWVs) into task-related and setting-related work values is because it will be
more useful in explaining the hypothesized models, alongside with a one-factor model which
will be dealt with the next section (i.e. Part 2 of this chapter). Figure 6 exhibits the categorization
of IWV constructs into task-related and setting-related work values.
Figure 6: The Categorization of Islamic Work Value (IWVs) into Two Factors
ISLAMIC WORK VALUES
Setting-Related Task-Related
Work Values Work Values
PATPER TAQWA MUHA CONCOOP MUJA COM COCOMP GRAT SELF IHSAN ITQAN RESP
PATPER=Patience-Perseverance, TAQWA=God-Consciousness/Piety, MUHA=Continuous Self-Criticism,

CONCOOP=Consultative-Cooperative, COCOMP=Competitive-Cooperative,
GRAT=Gratitude, SELF=Self-Discipline,MUJA=Hardworking & Optimal Effort, COM=Competence,
IHSAN=Benevolence, ITQAN=Perfectionism, RESP= Resposibility
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8.10 Goodness-of-fit Statistics for Dependent Variables (i.e. Performance)
As in independent variables (i.e. IWV constructs), dependent variables (i.e. performance) were
also tested for their Goodness-of-fit, reliability and validity test measures. Unlike independent
variables, dependent variables only have two constructs, task performance and contextual (non-
task) performance. These two constructs are well researched and can be found in many research
works related to performance. Although, the items that are measuring task performance and
contextual (non-task) performance are well researched, the study still tests the items measuring
task and contextual (non-task) performance using a one-factor congeneric measurement model.
The task and contextual (non-task) performance of Borman and Motowidlo (1993) which this
study has used for measurement have not been applied widely in Malaysia, despite a number of
studies have noted that Malaysian employees engage in both task and contextual (non-task)
performance behaviour.
Table 33 below shows the results of Goodness-of-fit using a one-factor congeneric measurement
model for dependent variables of task performance and contextual (non-task) performance. Since
task performance and contextual (non-task) performance are specific types of performance the
study, in an attempt to simplify the term of job performance, has used a two-factor measurement
model of confirmatory factor analysis (CFA) to create the third construct called job performance.
As can be seen in Table 33 below, all three dependent variables have indicated a model fit. The
covariance coefficient for the construct of general job performance is also high (i.e. .68) which
means that both task performance and contextual performance are related to the construct of job
performance.
Table 33: Goodness-of-Fit Statistics for the Job Performance Construct
Job Performance (Dependent Variable)

1. Contextual Performance - 4.93 4 1.23 .031 .997 .999 .009 .992/.970
2. Task Performance - 1.04 1 1.04 .014 1.000 1.000 .005 .998/.978
3. Job performance .68 12.76 8 1.59 .050 .992 .996 .017 .982/.954
Note: “χ2” = Chi-square, “df” =degree of freedom, “χ 2/df” = the normed chi-square, “RMSEA” = the Root Mean-
Square Error of Approximation, “TLI”= the Tucker-Lewis Index, “CFI” = Comparative Fit Indices Goodness-of-fit
index, “RMR” =the Root Mean-Square Residual, “GFI”= Goodness of Fit Index and “AGFI” = Adjusted Goodness-
of-fit Index.
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8.11 Validity and Reliability Assessments of Dependent Variables
The reliability and validity test were also performed. As can be seen in Table 34 below, three
performance constructs (i.e. task performance, contextual performance and general job
performance) have shown to achieve the reliability test measured by Cronbach’s alpha (α),
reliability construct (AVE/ ρη), the average variance extracted (AVE/ ρvc(η)) and the square
multiple correlation (smc) or R square in regression or “item reliability” in classical test theory
(Holmes-Smith, 2008). The validity tests of convergent and construct validity were also
calculated.
Table 34: Reliability and Validity Assessments of each Job Performance Construct

Job Performance (Dependent Variable)
1. Contextual Performance .92 .92 .69 .69 .25 .83 4.93 (p>.29)
2. Task Performance .92 .92 .74 .74 .21 .86 1.04 (p>.31)
3. Job performance .91 .95 .77 .77 .18 .87 12.76 (p>.12)
= the Squared Multiple Correlation, “εi” = the measurement errors (error variances), “(Std) λ” = standardized lambda
(factor loadings), “χ2” = Chi-square, and “(p>.05)” = p- value greater than 0.05.
The factor loadings which show the contribution of the items (indicators) for each of the
performance constructs were also presented. As can be seen in Table 35 below, all the factor
loadings for items measuring task performance and contextual performance are above 0.5.
Table 35: Factor Loadings of each Item for its Construct

Performance Variables (Std) (Unstd)
(Items) λ λ
1. Task performance
Q195- This employee is very competent .82 .75
Q196- This employee gets his/her work done very effectively .97 .87
Q197- This employee performs his/her job well .86 .69
Q198- This employee is personally committed to meeting high performance standards .78 .73
2. Contextual (non-task) performance
Q202- This employee helps others in their work when they have been absent .75 .78
even when he/she is not required to do so.
Q205- This employee takes steps to prevent problems with other co-workers .78 .68
Q206- This employee helps others who have high workloads .88 .79
Q207- This employee willingly helps others who have work-related problems .92 .78
Q208- This employee takes the initiative to orient new employees even though it .80 .71
is not part of his/her job description
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Performance Variables (Cont’ed) (Std) (Unstd)

(Items) λ λ
3. Job Performance
Q195- This employee is very competent .82 .75
Q196- This employee gets his/her work done very effectively .96 .85
Q197- This employee performs his/her job well .87 .70
Q207- This employee willingly helps others who have work-related problems .91 .77
Q208- This employee takes the initiative to orient new employees even though it .80 .72
is not part of his/her job description
Note: “(Std) λ indicate standardized lambda (factor loadings) and (Unstd) λ indicate unstandardized lambda
(factor loadings)”.
The composite scores were also calculated for the dependent variables. Table 36 below shows
the composite scores of proportionate weight for job performance.
Table 36: Factor Score Weights of Performance Construct

Variables (ωx) (ξx)
Dependent Variable
1. Contextual Performance
Q202- This employee helps others in their work when they have been absent even when .064 .055
he/she is not required to do so.
Q205- This employee takes steps to prevent problems with other co-workers. .171 .148
Q206- This employee helps others who have high workloads. .268 .231
Q207- This employee willingly helps others who have work-related problems. .541 .467
Q208- This employee takes the initiative to orient new employees even though it is .178 .154
not part of his/her job description.
Σ = 1.158 1.000
2. Task Performance
Q195- This employee is very competent. .123 .106
Q196- This employee gets his/her work done very effectively. .818 .703
Q197- This employee performs his/her job well. .153 .132
Q198- This employee is personally committed to meeting high performance standards. .069 .059
Σ =1.163 1.000
3. Job Performance
Q195- This employee is very competent. .177 .073
Q196- This employee gets his/her work done very effectively. .782 .322
Q197- This employee performs his/her job well. .282 .116
Q207- This employee willingly helps others who have work-related problems. .549 .226
Q208- This employee takes the initiative to orient new employees even though it is .218 .090
not part of his/her job description.
Σ = 2.426 1.000
Note: “(ω) indicates factor score weights generate by AMOS output, Σ indicate the total factor score weight for
the each of the construct, (ξx) indicates the weighted average (composite score) for each item. The formula is in
appendix C”.
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8.12 Conclusion
This chapter has dealt with establishing the psychometric properties of a measurement model for
the constructs of IWVs and job performance. The use of Goodness-of-fit statistics, reliability and
validity measures are important in order to establish the psychometric rigour of the constructs.
Out of 24, only 12 constructs showed sound Goodness-of-fit, reliability and validity measures.
For each 12 retained variables, a composite score was calculated. As an alternative to using the
entire twelve (12) retained IWV constructs as a one-factor model, construct categorization was
performed in which the twelve (12) constructs were factorized using EFA. As a result, two new
dimensions were created in which Factor One (F1) was named as task-related work values and
Factor Two (F2) was named as setting-related work values. The psychometric properties for job
performance were also applied. In so doing, the study can now test the hypotheses formulated in
Chapter 3. The next section discusses the testing of the hypotheses of the study. As a guideline,
below is a diagram that summarizes the validation process of the confirmatory approach up to
this point.
Goodness of Fit
Statistics
Reliability & Validity
Discriminant Validity
Composite Constructs Construct categorization
12 IWV 2 dimensions
Constructs of IWV (F1&
F2)
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CHAPTER 8: RESULTS AND FINDINGS

Part 2: Structural Model (Hypotheses Testing)
8.0 Introduction
The aim of Part 2 is to test the hypotheses of the present study by using a structural equation
modeling (SEM). SEM was undertaken because of its number of advantages compared with
other commonly used methods such as regression. First, it takes into consideration the
measurement errors in the measured variables, resulting in a more accurate estimation of the
model. SEM allows for the use of multiple measures to represent a construct and addresses the
issue of measure-specific-error (Weston and Gore, 2006). Second, instead of testing each
bivariate relationship in a step-by-step fashion as in other regression techniques, SEM allows
testing for the entire model simultaneously (Schumacker and Lomax, 1996), thus offering greater
accuracy estimation (Noor Hazlina, 2007). Third, SEM also offers a total effect of estimation by
providing both direct and indirect effects of each independent variable on the dependent variable
(Kline, 1998). In addition, another difference between SEM and other methods and an advantage
of SEM, is its capacity to estimate and test the relationship among constructs (Weston and Gore,
2006).
8.1 Method of Analysis and Procedure
The data collected for this research was processed and analyzed using SPSS software version
15.0, 17.0 and AMOS version 17.0 to test the hypotheses of the study. As indicated in Chapter 1,
the main objective of this research was to test a numerical link between Islamic work values
practices and employees’ job performance. Thus, appropriate statistical methods were employed
to predict the strength of the relationship, to measure variability and to test the significance of
differences of the relationships.
8.1.1 Descriptive Statistics.
Descriptive statistics such as mean have been used to describe the pattern of employees’
answers, following the validation of the 12 IWV constructs, through a measurement model in the
previous section (Part 1). Thus, in giving a view of IWV practices among employees in the
Malaysian organisations, the mean was used to explore the presence of these 12 IWV practices
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among the employees. The highest mean (average) was considered to be the most highly
practised of the Islamic work values.
Table 37: Means’ Results of 12 IWV Constructs

IWV VARIABLE MEAN (µ) Standard Deviation RANK
Gratitude 6.4184 .66787 1
(syukr)
God-Consciousness/Piety 6.3264 .67533 2
(taqwa)
Responsibility 6.3054 .68814 3
(mas’uliyyah)
Consultative-Cooperative 6.2929 .65944 4
(shura-ta’awun)
Benevolence 6.2929 .67829 5
(ihsan)
Competitive - Cooperative 6.1925 .67720 6
(tanafus- ta’awun)
Hardworking & Optimum Effort 6.1757 .7000 7
(mujahadah)
Continuous Self-criticism 6.1757 .68175 8
(muhasabah al-nafs)
Perfectionism 6.0921 .68592 9
(itqan)
Competence 6.0335 .75518 10
Patience-Perseverance 6.0084 .66099 11
(sabr-mujahadah)
Self-Discipline 5.9331 .64472 12
(riyada al- nafs)
Table 37 shows the mean result of IWV practices among the Malaysian employees. The results
indicate that the Malaysian employees across the organisations assigned the highest rank to the
gratitude (syukr) work value followed by the work value of piety (taqwa). Apart from the mean,
the study also used a simple contingency table analysis (or crosstab) to explore the rank of
importance for each of 12 Islamic work value (IWV) constructs against the job performance (i.e.
task performance and contextual performance). Table 38 below summarizes the findings.
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Table 38: Summary Results of Simple Crosstab
IWV Contextual Performance Task Performance

CONSTRUCT Low High Low High
Competence Low 0 3 1 2
Moderate 0 6 2 4
High 14 216 22 208
(90.38 %) (87.03 %)
Responsibility (mas’uliyyah) 0 1 1 0
Low
Moderate 0 1 0 1
High 14 223 24 213
(93.31 %) (89.12 %)
Benevolence(ihsan) Low 0 1 1 0
Moderate 0 2 0 2
High 14 222 24 212
(92.89 %) (88.70 %)
Perfectionism (itqan) Low 0 1 1 0
Moderate 1 3 1 3
High 13 221 23 211
(92.47 %) (88.28
%)
Self-Discipline (riyada al- nafs) 0 1 1 0
Low
Moderate 1 3 1 3
High 13 221 23 211
(92.47 %) (88.28
%)
Hardworking & Optimum
Effort (mujahadah) Low 0 1 0 1
Moderate 0 4 1 3
High 14 220 24 210
(92.05 %) (87.87 %)
God-Consciousness/Piety
(taqwa) Low 0 0 0 0
Moderate 0 3 0 3
High 14 222 25 211
(92.89 %)
(88.28%)
Consultative-Cooperative
(shura-ta’awun) Low 0 0 0 0
Moderate 0 2 1 1
High 14 223 24 213
(93.31 %) (89.12
%)
Continuous Self-Criticism
(muhasabah al-nafs) Low 0 1 0 1
Moderate 0 2 0 2
High 14 222 25 211
(92.89 %) (88.28 %)
Competitive-Cooperative
(tanafus-ta’awun) Low 0 2 1 1
Moderate 0 1 0 1
High 14 222 24 212
(92.89 %) (88.70 %)
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Patience-perseverance
(sabr-mujahadah) Low 0 0 0 0
Moderate 0 4 1 3
High 14 221 24 211
(92.47 %) (88.28 %)
Gratitude (syukr) Low 0 0 0 0
Moderate 0 1 1 0
High 14 224 24 214
(93.72 %) (89.54 %)
The result shows that the expected frequencies below 5 are more than 20% in the cells. Crosstabs
are normally used to represent categorical data (i.e. nominal or ordinal scales) and they might not
work well with continuous scales. Since the main purpose is just to see the pattern of employees’
answers (i.e. the percentage) regarding their practices of IWVs and the ratings given by the
supervisors in terms of job performance, a test of statistical significance has not been done at this
stage. However, a statistical test was employed to address the research objective two.
As shown in Table 38 above, the pattern of employees’ answers (the percentage) regarding their
practices of IWVs and their performance ratings given by the supervisors show that gratitude
was the strongest (93.72%) work value practised by the employees and was also rated the highest
(89.54%) by the supervisors which could increase employees’ job performance. The work values
of responsibility (mas’uliyyah) and consultative-cooperative (shura-ta’awun) were found to be
the second strongest (93.31%) work values practised by the employees and they were also rated
the second highest (89.12%) by the supervisors. However, it is important to note that in general
these 12 IWVs are equally important, as no statistical significant difference between them has
been established.
8.2 Model Assessment.
The next step was to test the research objective two which involved testing the research
hypotheses formulated in Chapter 3. The final step in the analysis was to test the path model as
specified in Figure 7 (page 166) and Figure 8 (page 174). The hypothesized structural equation
model was tested in this section (Part 2) using the AMOS software package version 17.0. Model
fit determines the degree to which the structural equation model fits the sample data (Demirbag,
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Tatoglu, Tekinkus and Zaim, 2006). In this section, the structural model was examined for
testing the hypothesis of the model fit. The structural model is the “path” model, which relates
independent to dependent variables (Hair et al., 1995).
8.3 Structural Model.

The structural model specified the hypothesized relations among the latent variables and/or
measurable variables with the observed endogenous dependent variables. The paths between the
latent variables were estimated as path coefficients. The χ2 value is not given much attention in a
structural model as it could be non-informative for the SEM model when the number of
observations exceeds 200 (Hair et al., 1995).
In exploring the impact of IWV practices on employees’ job performance, structural model
estimations were performed to test the hypotheses of the study. The direct effects as well as the
indirect effects were tested. The moderating effects of gender, tenure and age were also
examined in order to demonstrate the interaction effect of IWV practices on employees’ job
performance. Each of the paths in the structural modeling of SEM represents the magnitude of
the relationships and was used to test the specified hypotheses of the research.
8.4 Conceptual Framework
The conceptual framework was developed for this study based on the insights drawn from the
extant literature on work values, IWVs and work performance. In the conceptual framework that
is proposed, IWVs are treated as the independent variables, while job performance is the
dependent variable. With respect to the latter, performance is the primary goal amongst
organisations and the proxy of success as well as the primary outcome with which to establish
the predictive validity for an Islamic work values (IWVs) model.
The conceptual framework enables the study to evaluate how Islamic work values (independent
variables) are going to have an impact on job performance (dependent variable). Research
suggests that as an individual enters the workforce, it is important to examine whether
demographic characteristics affect the work values and job performance relationship. Individuals
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differ according to Chandler and Hanks (1994), Shane and Kolvereid, (1995) and Tsai et al.,
(1991) in the way they handle the challenges which constitutes a key differentiator to the work
performance.
Consistent with the studies done by Brunson (1973) and Learned and Katz (1959) that work
values are useful to improve organisational effectiveness and the work environment and are a
critical influence in organisational effectiveness and efficiency (Ali, 1988; Feather, 1975;
Rokeach, 1973; Sikula, 1973; Ali and Schaupp, 1992). According to Mitchell and Oneal (1994),
values are principally responsible for the success of a number of companies. Thus, it is important
to model the direct effect of IWVs on job performance. The conceptual framework developed for
this study is depicted in Figure 7 below. This conceptual framework was developed based on the
literature review put forward in Chapter 2 and 3.
Tenure/
Age/
Gender
Task
Performance
Islamic
Job
Work
Performance
Values
Contextual
Performance
INDEPENDENT MODERATING DEPENDENT

VARIABLES VARIABLES VARIABLES
Figure 7: The Theoretical Framework Linking IWV Practices with Work Performances
Note: indicates the main effect and indicates the moderating effect
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Based on the conceptual framework exhibited in Figure 7 above, four hypotheses have been
formulated to test the central interest of the study (i.e. the research objective two). Based on the
analysis in Part 1 of this chapter, 12 IWVs were found valid and reliable, thus can be used to test
the impact of IWV practices on employees’ job performance. In addition, these 12 IWVs could
also be tested as a two-factor model based on the findings indicated in Part 1 section 8.9. Like
any knowledge, grouping into factors or categories can enhance the understanding of the findings
in a useful and meaningful way. This two-factor model includes task-related and setting-related
work values. With the inclusion of this two-factor model of task-related and setting-related work
values, a special section on its literature review is inserted here. This section is a supplementary
to the literature review of Chapter 3. The section is inserted here mainly because these new
factors (i.e. task-related and setting-related work values) emerged as a result of data analysis
undertaken in Section 8.9 in Part 1 of this chapter. Thus, a special section has been added on here
to expand the horizon on IWV literatures with regards to a two-factor model of IWVs which is
task-related work values and setting-related work values.
8.4.1 The Emergence of New Factors of IWVs
8.4.1.1 Task-Related and Setting-Related Values.
The categorization of work values into task-related and setting-related work values indicates the
emergence of two new variables into the study. The categorization was done initially for the
purpose of simplifying the twelve (12) constructs of Islamic work values into fewer factors.
However, this categorization sparked a new interest, to further study the strength paths of the
relationship between the two factors (i.e. task-related and setting-related work values) with the
job performance variable.
Although task-related and setting-related work values arose as data driven in this study, in the
past, task-related and setting-related work values have actually received attention from many
studies. Even so, they were not always studied as task-related and setting-related work values per
se. Most of the time, task-related and setting-related work values have been associated with the
physical setting or the contextual and the task-related activities respectively. But because every
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individual carries with them their own values and incorporates those values into their behaviour,
therefore any activities that are in relation to the physical setting or contextual activities and task-
related activities are considered to be related to individually held values. This is because in most
cases, values determine people’s choice of behaviour. According to Gomez-Mejia (1984), task-
related work values measure the importance of values assigned by workers to intrinsic factors
related more to performing the core activities of the jobs, whereas setting-related work values
measure such values which are more related to human relations, working conditions, company
policy, and so forth, which are important supplements to the functioning of the main tasks,
without which the core activities cannot be fully functioning. Several studies have indicated the
influence of task-related and setting-related work values on performance. For example,
according to Miron et al., (2004), individuals actualize their potential when the organisational
culture is congruent with their own work values, interests and capabilities.
In this regard, work setting is the place for organisational cultures to take place. In the same
respect, according to Hayrol Azril et al., (2010), setting relatedness has been identified as one of
the important determinants for work performance. The working environment should bring
comfort to employees thus providing them with a better environment in which to perform their
best. Hardin (1960) in his study has also noted that a setting-related work value has an important
effect on work performance. In the same vein, Darlene and Borman (1989) indicated that setting-
related work values can construct work performance to be effectively and efficiently
accomplished (see also Hayrol Azril et al., 2010). In fact, according to Schneider (1975), Michel
(1977) and Miron et al., (2004), the effect of individual characteristics on job performance
depends strongly on the influence of setting-related values. This is because in some cases,
setting-related work values may inhibit the impact of individual characteristics, whereas in others
these work values facilitate the effect on behaviour. By the same token, task-related work values
have also proven to show significant influence on job performance. Meredith et al., (1982) as
cited in Shuhairimi et al., (n.d) for example has outlined task-related work values as the value
added elements in many successful businesses. In fact, according to Sonnentag and Frese
(2002), task-related work values are seen as predictors of task performance, while setting-related
work values are regarded as predictors of contextual performance.
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8.4.1.2 The Relationship between Task Performance and Contextual Performance.
With the findings of these two factor models of IWVs, other possible interaction on their effects
on job performance can be investigated. It is important to note that task-related work values can
have an impact on task performance and setting-related work values can have an effect on
contextual performance; task performance and contextual performance can also interact with
each other. According to Griffin, Neal and Neale (2000), it is possible that task performance may
also interact with contextual performance. In fact, Kiker and Motowidlo (1999) have found
evidence of an interaction between task performance and contextual performance in a simulated
managerial decision-making task. It was found that the relationship between contextual
performance and effectiveness was stronger when subordinates were judged to have higher levels
of task performance. Since performance rating was very prominent in most of the organisations,
the interaction between task and contextual performance could be caused by raters discounting
the effects of good task performance when individuals performed the contextual aspects of their
job poorly and vice versa (Kiker and Motowidlo, 1999; Griffin, Neal and Neale, 2000).
The relationship between contextual performance and effectiveness is stronger when the
employees have high levels of task performance (Griffin, Neal and Neale, 2000). For example, a
positive interaction was found between task performance and contextual performance in the air
traffic control industry. Controllers who had high levels of technical proficiency were more
likely to help their co-workers to achieve better outcomes in giving an orderly flow of incoming
traffic.
The interaction could also work in the opposite direction. Supervisors might be prepared to
overlook the effects of poor contextual performance if the employee demonstrated a high level of
technical proficiency. Employees with high levels of technical proficiency may not need to carry
out contextual activities. The relationship between contextual performance and effectiveness is
also stronger when employees have low levels of task performance. According to Griffin, Neal
and Neale (2000), the relationship between contextual performance and effectiveness was
stronger for individuals who scored poorly on task performance. Lower technical abilities and
expertise made the employees search for help from others in order to perform efficiently. The
170
study by Griffin, Neal and Neale (2000) has shown that when the task was difficult, contextual
performance made no contribution to the effectiveness if the employee was rated as a good task
performer, but if the employee was rated poorly on task performance, contextual performance
does matter in achieving better outcomes. Although always being underestimated, contextual
performance, according to Borman and Motowidlo (1993), Bott et al., (2003), Organ (1998) and
Jawahar and Carr (2007) is widely recognized for efficient and the effective functioning of
organisations.
There is mounting evidence which suggests that task performance behaviours are associated with
the use of technical skills and job-specific knowledge (Motowidlo and Van Scotter, 1994). Skills
have an indirect effect on performance because skills are positively related to self-efficacy and
self-efficacy affects the selection of tasks (Bonner and Sprinkle, 2002). Interestingly, self
efficacy or an individual’s belief about whether he or she can execute the actions needed to attain
a specific level of performance in a given task (Bandura, 1997) is not a domain of cognitive
ability which was normally used to predict task performance (Judge and Ilies, 2002; Judge,
Jackson, Shaw, Scott and Rich, 2007). Instead, self-efficacy is more related to the domain of
personality. According to Bonner and Sprinkle (2002), self-efficacy acts on the basis of the
values’ held about their capabilities to produce an outcome. Generally, self-efficacy leads to
improved performance through effort intensity. An increase in effort cannot completely
substitute for a lack of skills. Some jobs for example require some skills (knowledge and/or
ability), but possessing skills is not a sufficient guarantee of a high level of task performance
(Bonner and Sprinkle, 2002). Skills and efforts in their effects on performance are more
complete complements than complete substitutes. That is, individuals must exert some effort to
bring their skill to bear in most tasks.
Cognitive ability was found to be the most important predictor of task performance. Individuals
with high general cognitive ability would have brains that were either faster at processing
information, or be endowed with a greater processing capacity or be more efficient and adaptable
(Gevins and Smith, 2000). A study by Wendt and Risberg (1994) as cited in Gevins and Smith
(2000) found that subjects who displayed better performance on spatial tasks (i.e. cognitive
ability) had greater activation of the right versus left posterior brain regions than did subjects
171
with relatively poor performance. According to Gevins and Smith (2000), employees with
relatively high verbal aptitude (i.e. contextual performance) utilize more of their left cerebral
hemisphere than those with cognitive abilities, who relatively tend to engage in right hemisphere
more during task performance (Butler, 1988; O’Byle et al., 1991; Banich et al., 1992; Wendt and
Risberg, 1994).
With regard to the array of research quoted in the above line of reasoning, it is quite logical to
deduce that some work values could also be activated when performing tasks involving cognitive
abilities. In other words, work values which are more related to task performance could also be
associated with activation of the right hemisphere of the brain. In fact, according to Meglino,
Ravlin and Adkins (1989) and Hobman, Bordia and Gallois (2003), individuals with different
values may also have different cognitive processing aspects. Contextual performance which
involves more verbal aptitude was found to dominate the left hemisphere of the brain more than
the right (Gevins and Smith, 2000) and could also be related to work values being linked to
contextual performance, however no research has so far considered this association.
In relation to the above, some new appeals have inspired the study to formulate several
additional hypotheses for further understanding the impact of IWV practices on job performance,
to include task-related and setting-related work values. H5 to H9 have been developed as a result
of the findings of the main study. These hypotheses are the by-products of the H1 to H4. They
were developed to further understand the impact of IWV practices on employees’ job
performance, to include task-related and setting-related work values. These are:
(H5) Task-related work values have a significant impact on employees’ task performance.
(H6) Setting-related work values have a strong impact on employees’ contextual performance.
(H7) The impact of task-related work values on employees’ task performance is stronger with
the presence of contextual performance.
(H8) The impact of setting-related work values on employees’ contextual performance is

stronger in the presence of task performance
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As indicated previously in Chapter 3, of the 31 work values which related to performance, nine
(9) of them, such as working hard (Spence and Helmreich, 1983), competitiveness (Paarlberg
and Perry, 2007), achievement-oriented (Barrick and Mount, 1991), recognition (Paarlberg and
Perry, 2007), perseverance (Barrick and Mount, 1991) to name a few were related to general job
performance. This general job performance sometimes was used to refer to performance which
consisted of both task and contextual (non-task) performance. According to Borman and
Motowidlo (1993), Campbell, McCloy, Oppler and Sager (1993), Motowidlo and Van Scotter
(1994) and Organ (1997) the effective construct should be broad enough to encompass not only
in-role behaviours (task performance), but also all aspects of work-related behaviours (contextual
performance) (Borman and Motowidlo, 1993; Judge, Thoresen, Bono and Patton, 2001). By the
same token, studies have indicated that all rounders with skills and values have more chance of
performing well (Storey, 1995). Involvement in work values which related to both task-related
and setting-related concurrently would have a better chance of achieving higher performance.
Therefore, specifically the hypothesis needed to be tested is:
(H9) Task-related work values and setting-related work values have a positive impact on
employees’ job performance when applied simultaneously.
8.5 The Revised Conceptual Framework of the Present Study
The conceptual framework in Figure 7 in general was constructed based on the review of
literature indicated in Chapter 2 and 3. Primarily, four hypotheses were formulated to test the
effect of IWVs on job performance. However, with the subsequent analysis and reviews of
literature on the factor of IWVs as indicated in Section 8.4.1 of Part 2, hypotheses 5 to 9 are
formulated. Thus, a revised conceptual framework is introduced in Figure 8. As can be seen in
Figure 8 (page 174), a two-factor model of IWVs is added to the study’s conceptual framework
in addition to the one factor model of IWVs primarily. As a whole, IWVs in this study were
found to consist of 12 constructs. These 12 constructs when factor analyzed have resulted in two
factors called task-related work values and setting-related work values. In addition, the revised
conceptual framework also allows the study to assess the role of mediators on the effect of the
173
Islamic work values and job performance relationship. Since job performance includes task
performance and contextual performance, it is more likely that the increase in contextual
performance is going to have an impact on task performance when both are tested individually.
Task performance and contextual performance according to Griffin, Neal and Neale (2000) could
interact with each other. Consistent with the study conducted by Motowidlo (1999), the present
study also examines how the mediating effect of contextual performance might influence the
relationship between Islamic work values (IWVs) and task performance or vice versa. Therefore,
taking that into consideration, it is important to consider whether both task performance and
contextual performance will affect each other when tested on a case-by-case basis. Figure 8
below exhibits the revised conceptual framework proposed for the study. It is important to note
that in testing the impact of IWVs on job performance, the direct and indirect effects (mediating
effect) using SEM can be run simultaneously but for the purpose of clarity, this study has run the
direct and indirect effects independently (see Section 8.7, Part 2 of Chapter 8).
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ISLAMIC WORK VALUES (IWVs)

MODERATOR
- Tenure
One Factor Model Two Factor Model - Age
1. Benevolence - Gender
(ihsan) Task-Related Work Values
2. Competence
3. Consultative- -Benevolence (ihsan)
Cooperative -Competitive-Cooperative
(shura-ta’awun) (ta’awun-tanafus)
4. Competitive- -Gratitude (syukr)
Competitive -Perfectionism (itqan) Task
(ta’awun-tanafus) -Responsibility Performance
5. Continuous Self- (mas’uliyyah)
Criticism -Self-Discipline
(Muhasabah al-nafs) (riyada al- nafs) JOB
6.Gratitude (syukr) PERFORMANCE
7. Hardworking & Setting-Related Work
Optimal Effort Values
(mujahadah) - Competence Contextual
8. Patience- Performance
Perseverance
-Consultative-Cooperative
(sabr-mujahadah) (shura-ta’awun)
9. Perfectionism (itqan) - Self-Criticism
10. Responsibility (muhasabah al-nafs)
(mas’uliyyah) - Hardworking & Optimal
11. Piety (taqwa) Effort (mujahadah)
12. Self-Discipline – Patience-Perseverance
(riyada al- nafs) (sabr-mujahadah)
-Piety (taqwa)
-
Figure 8: The Revised Conceptual Framework Developed to Test Research Objective 2.

Note: indicates the main effect, indicates the moderating effect and
indicates the mediating effect of task performance, and indicates the mediating effect of contextual performance.
175
Table 39 below summarizes the hypotheses developed to resolve research objective two.
Research Hypotheses Predicted Direction
Existing Hypotheses
Main hypothesis
H1: IWV practices have a positive impact on A higher level of IWV practices will be
employees’ job performance associated with greater job performance
Moderating Effects The association between IWV practices on Job

H2: Gender moderates the impact of IWV practices performance will be strongly evident among
on employees’ job performance? females
H3: Tenure moderates the impact of IWV practices The association between IWV practices on Job
on employees’ job performance performance will be strongly evident among
long tenure employees
H4: Age moderates the impact of IWV practices

The association between IWV practices on Job
on employees’ job performance?
performance will be strongly evident among old
employees
Emerging Hypotheses
Main hypothesis
The higher the task-related work values, the
H5: Task-related work values have a positive impact greater the task performance which resulted
on employees’ task performance
H6: Setting-related work values have a positive impact

on employees’ contextual performance The more the setting-related work values, the
higher the contextual performance indicated
176
Table 39: The Research Hypotheses Statement (Continued)
Research Hypotheses Predicted Direction
Emerging Hypotheses
Mediating Effects
The impact of task-related work values on task
H7: Contextual performance mediates the impact of performance will be stronger with the presence of
task-related work values on employees’ contextual performance
task performance
H8: Task performance mediates the impact of The impact of setting-related work values on
setting-related work values on employees’ contextual performance will be stronger in the
contextual performance presence of task performance
Main hypothesis
H9: Task-related work values and setting-related The more practice of task and setting-related work
work values together have a positive values concurrently, the better the job
impact on employees’ job performance performance will be
8.6 A Proxy Measure for Performance.
According to Rao and Miller (1971), proxy is a variable used as a substitution for theoretically
specified variables just as “rainfall” can be used as a proxy for “weather”, since one cannot
assess “weather” using any one measure. In fact, the proxy as an alternative measure has been
used in many researches. Ataay (2006) for example has used the productivity level of companies
as proxy measures for performance. Soltani, Gennard, Meer and Williams (2004) for example,
have employed the consistency between Human Resource (HR) performance evaluation criteria
and Total Quality Management (TQM) precepts as a proxy for an employee’s positive attitude
towards effective TQM implementation.
Competence. The use of the competence construct as a proxy measure for performance was
supported by Barrick and Mount (1991). Job proficiency and training proficiency as measured by
the competence variable have been used by Barrick and Mount (1991) as job performance
criteria in a personality study. A meta analysis study by Eby et al., (1999) has also used
perceived competence as a proxy for success (see Latham, Locke and Fassina, 2002).
177
In relation to competence as a proxy measure of performance, Schmidt et al., (1986) found that
the job knowledge which was measured under the competence construct was the strongest
predictor of job performance (r = .74), with both ability and job experience influencing job
performance primarily through job knowledge (see Kanfer and Kantrowitz, 2002). Like Borman
and Motowidlo (1993), Organ and Ryan (1995) regard task performance to be determined largely
by ability. According to Hernstein and Murray (1994) and Organ and Ryan (1995), ability is the
single best predictor for performance. In this study, ability is measured under the construct of
competence.
Hardworking and Optimum Effort (Mujahadah). The inclusion of hardworking and optimum
effort (mujahadah) as a proxy measure for performance is consistent with the statement made by
Sonnentag (2002) that the differences between high performers and moderate performers is the
way they approach their tasks and how they arrive at solutions. This clearly can be found in
items measuring the construct of hardworking and optimum effort (mujahadah). However, the
caveat of using proxy measures (for performance) although widely used in many researches,
requires the preceding evidence to prove that the proxy measures adopted were actually
measuring the performance.
In testing the research hypotheses of the study proposed above (Table 39), the data for
independent variables (i.e. IWVs) in this study were found unable to be tested against the data
for dependent variables (i.e. job performance). The data which were taken from the employee
survey and supervisor survey failed to converge. Perhaps the reason was that task performance
and contextual (non-task) performance of the Borman and Motowidlo (1993) model has not been
applied widely in the Malaysian context, although a number of studies have noted that
employees in Malaysia engage in both task and non-task performances behaviours. In this
research, supervisory performance ratings were used instead of self-report performance. This
was because according to Viswesvaran, Ones, and Schmidt (1996), of the different ways of
measuring job performance, performance ratings are the most prevalent. However, performance
ratings carried out by supervisors are not necessarily less biased than self-report measures (Levy
and Williams, 2004).
178
The manual rechecking of the data for this study show that on average, the supervisors have
given a rating between 5 and 6 despite the measurement scale, likert’s scale ranges from 1 to 7.
This may be due to the belief that these ratings (5 and 6) are the acceptable indication of high
performance. This is not surprising as according to Deming (1986), in any given organisations,
95% of all employees perform well and only 5% of the workers cause significant problems in the
workplace. Since the supervisors provide little information about their employees’ work
performance, hypothetically there was little information provided on the impact of IWVs on job
performance from this matched data. However, the data is still useful if treated separately. Thus,
the supervisors’ perception on employees’ practices of Islamic work values (IWVs) from the
supervisory data were analyzed for the purpose of determining the proxy measure of job
performance
As can be seen in the Tables 40 and 41 below, the competence work value was considered by the
supervisors to predict task performance and general job performance the most, whereas
contextual or non-task performance could be predicted by the work value of hardworking and
optimum effort (mujahadah) the most.
Table 40: Summary Results of Standard Regression Analysis for Predicting Work Performance
based on Supervisor’s Perception of Employee’s IWV Practices
No. Supervisors’ Perception CP TP JP

of Employee’s IWVs (Adjusted R- (Adjusted R- (Adjusted
Square) Square) R-Square)
1. Trustworthiness .271 .301 .259
2. Patience .199 .179 .176
3. Well-Disciplined .229 .280 .240
4. Piousness .184 .132 .125
5. Sincerity .282 .298 .258
6. Truthfulness .276 .334 .295
7. Responsibility .319 .386 .359
8. Dedication/commitment .305 .391 .342
9. Hardworking .310 .396 .366
10. Honesty .268 .322 .282
11. Competence .316 .499 .430
12. Knowledgeableness in all areas .245 .304 .306
14. Reliability .352 .416 .372
15. Promise Keeping .279 .347 .320
179
16. Hardworking & Optimum Effort .349 .452 .421

(mujahadah)
17. Never Give-Up .293 .335 .300
18. Cooperation .303 .240 .258
19. Appreciation/Gratitude .258 .248 .239
20. Punctuality .245 .360 .309
Note: “CP=Contextual Performance, TP=Task Performance, and JP=Job Performance”
Table 41: Summary Results of Spearman Correlation Analysis between Supervisor’s Perception
of Employee’s IWVs and Work Performance
No. Supervisors’ Perception Contextual Task Job
of Employee’s IWVs Performance Performance Performance
1. Trustworthiness .524** .551** .512**
2. Patience .450** .427** .424**
3. Well-Disciplined .482** .532** .493**
4. Piousness .433** .369** .359**
5. Sincerity .534** .548** .511**
6. Truthfulness .528** .580** .546**
7. Responsibility .567** .624** .601**
8. Dedication/commitment .555** .627** .587**
9. Hardworking .559** .631** .607**
10. Honesty .521** .570** .543**
11. Competence .565** .708** .658**
12. Knowledgeableness in all areas .499** .554** .556**
14. Reliability .596** .647** .612**
15. Promise Keeping .531** .591** .559**
16. Hardworking & Optimum Effort .593** .674** .650**
(mujahadah)
17. Never Give-Up .544** .581** .550**
18. Cooperation .553** .493** .511**
19. Appreciation/Gratitude .511** .501** .492**
20. Punctuality .499** .602** .558**
Note: “** Correlation is significant at the 0.01 level (2-tailed)”.
Since the data could only be meaningful if they were analyzed separately, that is to use either the
supervisor data or the employee data separately but they cannot be used together in one study.
Therefore, this study has used the prediction results of the regression analysis from the
supervisory data to be used as a proxy measure of performance in order to study the effect of
IWVs on employees’ job performance. It is important to note that in the supervisor survey, apart
from questions related to the job performance of the employees, the supervisors were also asked
regarding their perceptions on employees’ practices of Islamic work values. The perception of
180
the supervisors on the employees’ Islamic work value practices was regressed against task
performance and contextual performance to predict which IWVs were perceived by the
supervisors to increase contextual performance the most. The same procedure was undertaken to
predict which IWVs were perceived by supervisors to increase the task performance the most.
The results of these predictions, as can be seen in Table 40, indicate that the competence work
value could predict task performance, while hardworking and optimum effort (mujahadah) could
predict contextual performance the most. The Spearman correlation was also carried out to see
the correlation effect. The results were found to be consistent with the results from the regression
analysis.
In the employee survey, no information was gathered from the employees regarding their
contextual performance or their task performance per se. Instead, the information regarding the
employee contextual performance and task performance was gathered from the supervisors
through the supervisory survey. Contextual performance and task performance are the dependent
variables of the study which were important to test the main effect of relationship; however,
there could not be matched directly with the independent variables which led to the decision to
use the proxy measure of performance based on the regression analysis results indicated by
Tables 40 and 41. This means that the constructs of competence and hardworking and optimum
effort (mujahadah) were used as proxy measures of performance for the employee data.
Specifically, a competence work value was used as a proxy measure for task performance as well
as general job performance, while, a hardworking and optimum effort (mujahadah) work value
was used as a proxy measure for contextual (non-task) performance. Since the work values of
hardworking and optimum effort (mujahadah) and competence were also found in the employee
data, taking these two constructs to be proxy measures for contextual performance and task
or/and general job performance meant that the hypotheses could be tested.
It is fully understood that taking competence and hardworking and optimum effort (mujahadah)
as a proxy measure for job performance may increase the likelihood that the findings of the study
may be underestimated. This is because as can be seen in Table 32 of Part 1 of this chapter, the
factor loading for competence is 0.474 and the factor loadings for hardworking and optimum
effort (mujahadah) is 0.649 which are among the lowest factor loadings as compared with other
181
constructs. This in other words, gives an indication that the findings of the hypotheses testing
may be underestimated. However, it is to be noted that according to Poulin (1998), in order to
avoid bias in interpreting the results, underestimating the finding is preferable to overestimating
it. By and large, the use of underestimating values as opposed to overestimating ones as a proxy
measure for performance means that the findings will be less prone to bias. This gives an
indication that the interpretation of the findings will be more reliable and valid.
8.7 Testing the Research’s Hypotheses using Proxy Measures for Performance
The testing of the hypotheses was carried out based on the proxy measures of job performance.
Competence was used as a proxy measure for task performance and general job performance,
whilst, hardworking and optimum effort (mujahadah) was used as a proxy measure for
contextual (non-task) performance. There are nine hypotheses for this study in which four
hypotheses are direct effects, two are mediating effects and three are moderating effects.
8.7.1.1 Hypothesis One (H1):
The impact of IWV practices on employees’ job performance
Ho: IWV practices have no impact on employees’ job performance

Hi: IWV practices have a positive impact on employees’ job performance
.52
e2 GRAT
z1
.72 .38
.73 .62
TP e12
.85
e8 ITQAN
.21 Islamic .85 Job
.27 .83
.66 .81 work values Performance
(IWVs) CP e13
e9 IHSAN .91
.73
.73 .86
GRAT=Gratitude, ITQAN=Perfectionism,
e10 RESP IHSAN=Benevolence, RESP=Responsibility
TP=Task Performance, CP= Contextual Performance
Figure 9: The Direct Effect between IWVs and Job Performance
182
Results of Hypothesis One (H1)
Hypothesis one (H1) concerns testing the direct effect of Islamic work value practices on
employees’ job performance. As exhibited in Figure 9 above, the direct effect of IWVs on job
performance has shown a highly positive relationship (β=.85*, p<.001). The impact of IWVs on
contextual performance was even stronger (λ=.91) than on task performance (λ=.62).
The SMC or R-square (R2) for job performance is 0.73 (i.e. 73 percent of the variance in job
performance is being explained by the model). In this model, IWVs explain about 73 per cent of
a variation in job performance. The structural model also resulted in a close approximate fit to
the data, χ2 =7.157 (N=239), p<.307; χ2/df =1.19; RMR=0.010; GFI/AGFI=.990/.965;TLI=.997;
CFI=.999; RMSEA=.028. Therefore, the null H1 that IWV practices have no impact on
employees’ job performance was rejected. Instead, the alternative H1 was accepted. IWVs indeed
have a positive impact on employees’ job performance.
8.7.1.2 Hypothesis Two (H2):
Gender moderates the impact of IWV practices on employees’ job performance
Ho: Gender does not moderate the impact of IWV practices on employees’ job performance
Hi: Gender moderates the impact of IWV practices on employees’ job performance
Once the support for the main effects has been found, the next step is to include the suggested
moderator variables into the model in order to gain further insights. Is the model the same for
male and female? If it is not, is the strength of parameters the same for male versus female? In
order to examine the existence of the moderating effects on the structural model, a multi-group
analysis was performed. A multi-group analysis was used to determine whether the model is the
same across groups. In a multi-group analysis, an unconstrained model was first estimated, in
which all path coefficients were allowed to be varied across male and female groups. Next, the
model was constrained to be equal across the groups.
183
a) The Unconstrained Models
.46
e2 GRAT
.68 .48
.55 z1 .69
TP e12
.74
e8 ITQAN
.11 .88
JP .85
.62 .79 IWVs
CP e13
e9 IHSAN .77 .92
.26 .77 .88
e10 RESP
The Unconstrained Model of Female Employees
IWVs = Islamic Work Values,

JP = Job Perf ormance,
GRAT=Gratitude, ITQAN=Perf ectionism,
IHSAN=Benevolence, RESP=Responsibility
TP=Task Perf ormance, CP= Contextual Perf ormance
Figure 10: The Unconstrained Model of Females
.55
e2 GRAT
.74 .28
.92 z1 .53
TP e12
.96
e8 ITQAN
.34 .85
JP .80
.67 .82 IWVs
CP e13
e9 IHSAN .72 .89
.31 .73 .85
e10 RESP
The Unconstrained Model of Male Employees

Figure 11: The Unconstrained Model of Males
184
b) The Constrained Models
.47
e2 GRAT
.68 .47
.55 z1 .69
TP e12
.74
e8 ITQAN
.10 .85
JP .83
.66 .81 IWVs
CP e13
e9 IHSAN .73 .91
.26 .77 .88
e10 RESP
The Constrained Model of Female Employees

Figure 12: The Constrained Model of Females
.53
e2 GRAT
.73 .30
.92 z1 .54
TP e12
.96
e8 ITQAN
.35 .87
JP .83
.62 .79 IWVs
CP e13
e9 IHSAN .75 .91
.31 .72 .85
e10 RESP
The Constrained Model of Male Employees

Figure 13: The Constrained Model of Males

185
Results of Hypothesis Two (H2)
As can be seen in Table 42 below, the results of the constrained model are significantly worse
than the unconstrained model. The χ2 of the unconstrained model is 14.669 with 12 degrees of
freedom and the χ2 of the constrained model is 19.121 with 13 degrees of freedom. The χ2
difference test is 4.452, 1 df, p<. 05. The significance difference (at the 5 per cent level)
indicates that a moderating effect does exist. The gender of the employees did moderate the
impact of IWV practices and employees’ job performance. In this model (i.e. the unconstrained
model), the strength of path coefficient (β) between the IWVs and the job performance in female
employee (R2=.77, β=.88*) is stronger than in males (R2=.72, β=.85*). Therefore, the null H2
that gender has no significant effect on IWVs-job performance relationship was rejected. Instead,
the alternative H2 was accepted. Gender does indeed moderate the impact of IWV practices on
employees’ job performance.
Table 42: Summary Results of Employee Gender as Moderator

Gender χ2 df χ2/df RMSEA TLI CFI RMR GFI/AGFI
Unconstrained Model 14.669 12 1.22 .031 .992 .997 .011 .980/.931

Constrained Model 19.121 13 1.47 .045 .983 .993 .027 .975/.918
Chi-Square Difference = 4.452 1
8.7.1.3 Hypothesis Three (H3):
Employees’ tenure moderates the impact of IWV practices on employees’ job performance.
Ho: Employees’ tenure does not significantly moderate the impact of IWV practices on
employees’ job performance
Hi: Employees’ tenure significantly moderates the impact of IWV practices on employees’ job
performance
In testing Hypothesis Three (H3), the same procedure as in H2 was undertaken. However, in this
hypothesis, the employees’ years of working with the organisation (tenure) were regrouped into
two: low tenure and high tenure. It is important to regroup the employees’ tenure into two for a
multi-group analysis to take place. The grouping of employees’ tenure has been done by many
studies. For example, Grusky (1963) has grouped a short tenure on the basis of average length of
tenure below the median, while a long tenure is based on the average length of tenure above the
186
median. Sorensen (1999) also grouped the employees’ tenure into a short and a long tenure.
According to Sorensen (1999), an increase in the mean of tenure was referred to as a long tenure
and below the mean tenure was considered as a short tenure. In order to get the mean of
employees’ tenure, he averaged out the tenure values across all the team members in a given
year.
By the same token, for the purpose of this study, the median values as a boundary line to
distinguish between a long and a short tenure was undertaken. Likewise, a study conducted by
Kamarul Zaman and Raida (2003) on the association between training and organisational
commitment among white-collar workers in Malaysia has used the average tenure of the total
respondents’ tenure as a boundary line to distinguish between a short and a long tenure. As can
be seen from Figure 14 below, the median value of tenure in this study was seven. Based on the
median distribution, the study has adopted the values below seven as a low or short tenure and
the value above seven as a high or long tenure. It is important to note that, the average turnover
rate among employees in the Malaysian organisations, especially in the government and public-
private partnership organisations, is quite low. According to Yee and Cuban (1996), turnover
was normally used to differentiate between a short and a long tenure in the industry in a
particular year. However, problems arise from not only what tenure is but also whose tenure is
being measured (Yee and Cuban, 1996), so, depending on the context of the study, the mean
tenure was mostly used as a boundary line to distinguish between a short and a long tenure of
employment (see also Huang, Shi, Zhang and Cheung, 2006).
Statistics
Years working at this company (employee)

N Valid 225
Median 7.0000
Figure 14: Median Distribution of Tenure Values
Therefore, in this study, a multi-group analysis was performed where in the constrained model,
the parameters for a short and a long tenure were set equal. In the unconstrained model, the
parameters were allowed to be varied. This was important in order to identify whether the
187
employees’ tenure would play a significant role in moderating the impact of IWV practices on
employees’ job performance.
.60
e2 GRAT
.78 .39
.79 z1 .63
TP e12
.89
e8 ITQAN
.93
.32 JP .79
.41 .76 .87 IWVs
CP e13
e9 IHSAN .87 .89
.77 .88
e10 RESP
The Unconstrained Model for Long Tenure
IWVs = Islamic Wo rk Values, JP = Jo b Perf o rmance,
GRAT=Gratitud e, ITQAN=Perf ectionism,
IHSAN=Benevo lence, RESP=Responsibility
TP=Task Perf o rmance, CP= Co ntextual Perf o rmance
Figure 15: The Unconstrained Model for a Long Tenure
.41
e2 GRAT
.64 .41
.60 z1 .64
TP e12
.78
e8 ITQAN
.78
.14 JP .89
.17 .54 .74 IWVs
CP e13
e9 IHSAN .61 .94
.71 .85
e10 RESP
The Unconstrained Model for Short Tenure
IWVs = Islamic Work Values, JP = Job Perf ormance,
Figure 16: The Unconstrained Model for a Short Tenure
188
.60
e2 GRAT
.77 .40
.79 z1 .63
TP e12
.89
e8 ITQAN
.93
.32 JP .81
.42 .76 .87 IWVs
CP e13
e9 IHSAN .87 .90
.77 .87
e10 RESP
The Constrained Model for Long Tenure
Figure 17: The Constrained Model for a Long Tenure
.42
e2 GRAT
.65 .38
.61 z1 .61
TP e12
.78
e8 ITQAN
.73
.13 JP .91
.16 .56 .75 IWVs
CP e13
e9 IHSAN .53 .95
.73 .86
e10 RESP
The Constrained Model for Short Tenure
Figure 18: The Constrained Model for a Short Tenure
189
Results of Hypothesis Three (H3)
The results show that both unconstrained and constrained models fit the data reasonably well. As
can be seen in Table 43, the χ2 for the unconstrained model is 15.059 with 16 degrees of freedom,
while the χ2 for constrained model is 16.866 with 17 degrees of freedom. The χ2 difference test is
1.807, p>.05. The χ2 difference test indicates a non significant difference between the two models
(χ2 difference=1.807, df =1, p-value=.179). However, it is to be noted that both models are well
fitting models, thus both are good models. Since both models fit the data reasonably well and
they also did not significantly differ from one another, therefore in both models, the moderating
effect of tenure does exist to moderate the impact of IWV practices on employees’ job
performance.
Table 43: Summary Results of Employee Tenure as Moderator
Tenure χ2 df χ2/df RMSEA TLI CFI RMR GFI/AGFI
Unconstrained Model 15.059 16 .94 .000 1.002 1.000 .022 .978/.943

Constrained Model 16.866 17 .99 .000 1.000 1.000 .029 .976/.940
In both models (unconstrained and constrained), employees with a longer tenure were found to
have a stronger moderating effect on job performance than employees with a shorter tenure.
Thus, the null H3 that employees’ tenure does not significantly moderate the impact of IWV
practices on employees’ job performance was rejected. Instead, the alternative H3 was accepted.
8.7.1.4 Hypothesis Four (H4):
Employees’ age moderates the impact of IWV practices on employees’ job performance
Ho: Age does not significantly moderate the impact of IWV practices on employees’ job
performance
Hi: Age significantly moderates the impact of IWV practices on employees’ job performance
There are some links found between age and productivity and between age and work values.
According to Guest and Shacklock (2005), productivity levels of the workers differed according
to their age. Studies in this area have found mixed results in which some have shown positive
190
links between ageing and productivity and some have found them to be negatively related
(Habakkuk, 1962; Romer, 1990; Becker, Murphy and Tamura, 1990; Jones, 2002). There are
also studies that have shown a positive link between age and work values and ethics (Collinson,
2003; Kaplan, 2001; Moberg, 2001; Bell, 2001; Humple and Lyons, 1983; Gordon, 1995;
Lazarus and Lauer, 1985; Shea, 1991; Sterns and Miklos, 1995).
Therefore, in analyzing employees’ age as a moderating effect of IWV practices on employees’

job performance, the study proposed this hypothesis. In testing this hypothesis (H4), the same
procedure as in testing H2 and H3 was performed, except in this hypothesis, the age category was
regrouped into old versus young. Yew (2008) in studying about the tourism industry in Sarawak,
Malaysia has defined the age less than 35 years as belonging to a younger group whereas, the
older age group are those who aged 35 years or more. According to Yew (2008), 35 years old
was used as a boundary line to distinguish between a younger group and an older group of
employees due to the fact that the employees in Malaysia are relatively young, with the average
age of about 40 years old. The United Nation Secretariats (2005), quoted from Guest and
Shacklock (2005), considered Malaysia as the “youngest” country in comparison with some
other countries such as Japan, United Kingdom, Australia etc. According to this report, the
median age of the Malaysian population in 2005 is 24.7 years. In Malaysia, education is highly
emphasized and most Malaysians graduate from university at around the age of 23 or 24. At the
age of 24, they only have one or the maximum of two years of experience. Thus, this study has
adopted Yew’s (2008) boundary line of 35 years of age in distinguishing between the older
group (35 years old and above) and younger (34 years old and below). An age of less than 35
years to represent a younger group of employees is also consistent with the study conducted by
Husna (2005). In her study, she mentioned that in the context of Malaysia, about 74 per cent of
the country’s younger employees were less than 35 years of age (see also Tan, 2008).
Therefore, in testing the moderating effect of age (young versus old), a multi-group analysis was
carried out. In a multi-group analysis, an unconstrained model in which the parameters were
allowed to be varied was performed first followed by the constrained model. In the constrained
model, the parameters for a younger and older age group were set equal. In the unconstrained
model, the parameters were allowed to be varied.
191
.37
e2 GRAT
.61 .39
.62 z1 .62
TP e12
.79
e8 ITQAN
.19 .79
JP .84
.18 .50 .71 IWVs
CP e13
e9 IHSAN .62 .91
.62 .79
e10 RESP
The Unconstrained Model of Young Employees

Figure 19: The Unconstrained Model for Young Employees
.64
e2 GRAT
.80 .39
.79 z1 .63
TP e12
.89
e8 ITQAN
.24 .94
JP .79
.37 .78 .89 IWVs
CP e13
e9 IHSAN .88 .89
.82 .90
e10 RESP
The Unconstrained Model of Old Employees

Figure 20: The Unconstrained Model for Old Employees

192
.38
e2 GRAT
.62 .38
.62 z1 .62
TP e12
.79
e8 ITQAN
.18 .75
JP .81
.18 .55 .74 IWVs
CP e13
e9 IHSAN .57 .90
.61 .78
e10 RESP
The Constrained Model of Young Employees

Figure 21: The Constrained Model for Young Employees
.63
e2 GRAT
.79 .40
.80 z1 .63
TP e12
.89
e8 ITQAN
.25 .94
JP .80
.37 .77 .88 IWVs
CP e13
e9 IHSAN .89 .90
.81 .90
e10 RESP
The Constrained Model of Old Employees

Figure 22: The Constrained Model for Old Employees

193
Results of Hypothesis Four (H4)
The results show that both the models fit the data reasonably well. The χ2 for the unconstrained
model is 18.061 with 12 degrees of freedom, while the χ2 for the constrained model is 20.116 with
13 degrees of freedom. The χ2 difference test is 2.055, p<.05. The χ2 difference test indicated an
insignificant difference between the two models (χ2 difference=2.055, df =1, p-value=.152),
which suggests that the constrained model is not significantly worse than the unconstrained
model. In other words, both of the models are parsimonious. The results are presented in Table
44 below.
Both the unconstrained and constrained models fit the data reasonably well indicating the
presence of age as a moderating effect in both models. Because there were no significant
differences between them, both models are equal. In both models, age still plays a significant
role in moderating the impact of IWV practices on employees’ job performance. In other words,
the null hypothesis that age does not significantly moderate the impact of IWV practices on
employees’ job performance was rejected. Thus, the alternative hypothesis is accepted. The
results have indicated that the older group of employees showed a better performance than the
younger group in both models. Although the chi-square difference is insignificance as can be
seen in Table 44 below, the unconstrained model shows a slightly better model fit than the
constrained model. The path coefficient or the standardized regression weights (β) for the older
group (R2=.94, β=.88*) in the unconstrained model is also greater than the younger group
(R2=.62, β=.79*).
Table 44: Summary Results of Employee Age as Moderator
Age χ2 df χ2/df RMSEA TLI CFI RMR GFI/AGFI
Unconstrained Model 18.061 12 1.51 .046 .981 .993 .012 .976/.914

Constrained Model 20.116 13 1.55 .048 .980 .991 .018 .973/.912
194
8.7.1.5 Hypothesis Five (H5)
Task-related work values have a significant impact on employees’ task performance
Ho: Task-related work values have no positive impact on employees’ task performance
Hi: Task-related work values have a positive impact on employees’ task performance
.57
e1 COCOMP
.20 .50
.76
e2 GRAT .71
.48
.69 .84
.25 e3 SELF
.92
Task-Related
.58 Task
.65 .81 Work Values TP Perf ormance
e13
.29 e4 IHSAN .87

.33
.75 z2
e5 ITQAN .85 COCOMP=Competitive-Cooperative, GRAT=Gratitude,

SELF=Self -Discipline, IHSAN=Benevolence,
.72 ITQAN=Perf ectionism,RESP=Responsibility
TP=Task Perf ormance,
e6 RESP
Figure 23: The Direct Effect of Task-Related Work Values on Task Performance
Results of Hypothesis Five (H5)
Hypothesis Five (H5) concerns testing the impact of task-related work-values on task
performance. As indicated by Figure 23 above, the direct effect of task-related work values on
task performance indicated a good significant relationship. The model fit the data reasonably
well. The path strength (β) of task-related work values on task performance is 0.58.
The SMC or R-square (R2) for task performance is 0.33 (i.e. 33 percent of the variance in task
performance is explained by the model). In this model, task-related work values explains about
33 percent of a variation in task performance. The structure model did result in a close
approximation of fit, χ2 =14.07 (N=239), p<.229; χ2/df =1.28; RMR=0.010;
GFI/AGFI=.983/.958;TLI=.994; CFI=.997; RMSEA=.034. Thus, the null H5 that task related
work values have no significant impact on employees’ task performance was rejected. Instead
195
the alternative H5 was accepted that is, task-related work values did have a positive impact on
employees’ task performance.
8.7.1.6 Hypothesis Six (H6):
Setting-related work values have a strong impact on employees’ contextual performance
Ho: Setting-related work values have no positive impact on employees’ contextual performance
Hi: Setting-related work values have a positive impact on employees’ contextual performance
.56
e7 PATPER
.34 .75
e8 TAQWA
.58
.55 .86
.74 .93 .93
Contextual
.22 e9 MUHA
Setting-Related
Work Values CP Perf ormance
e12
.54 .86
.73 z1
e10 CONCOOP PATPER=Patience-Perseverance, TAQWA=Piety,
MUHA=Continuous Self-Criticism, CONCOOP=Consultative-Cooperative
CP= Contextual Performance
Figure 24: The Direct Effect of Setting-Related Work Values on Contextual Performance
Results of Hypothesis Six (H6)
Hypothesis Six (H6) concerns testing the impact of setting-related work values on contextual
performance. As indicated by Figure 24 above, the direct effect of setting-related work values
on contextual performance indicated a highly significant relationship (β=.93*, p<.001).
The SMC or R-square (R2) for the model is 0.86 (i.e. 86 percent of the variance in contextual
performance is explained by the model). In this model, setting-related work values explains
about 86 percent of a variation in contextual performance. The structure model indicated a close
fit to the data, χ2 =4.00 (N=239), p<.406; χ2/df =1.00; RMR=0.060;
GFI/AGFI=.993/.975;TLI=1.00; CFI=1.00; RMSEA=.001. Therefore, the null H6 that setting-
196
related work values have no positive impact on employees’ contextual performance was rejected.
Instead, the alternative H6 was accepted that is, setting-related work values did have a positive
impact on employees’ contextual performance.
8.7.1.7 Hypothesis Seven (H7)-Mediating Effect
Contextual performance mediates the impact of task-related work values on employees’ task
performance
Ho: Contextual performance does not mediate the impact of task-related work values on
employees’ task performance
Hi: Contextual performance mediates the impact of task-related work values on employees’ task
performance
In order to test the mediation, several associations must be found. There must be a significant
relation between the predictor (i.e. task-related work values) and the mediator (i.e. contextual
performance), between the predictor (i.e. task-related work values) and the outcome (i.e. task
performance), and finally there must be a relation between the mediator (i.e. contextual
performance) and the outcome (i.e. task performance). If these associations are significant and
the relation between task-related work values and task performance significantly decreases when
contextual performance is permitted to mediate, then mediation is said to have taken place
(Blankstein, Dunkley and Wilson, 2008).
To test whether the impact of task-related work values on employees’ task performance would be
mediated by contextual performance, a partially mediated model and a fully mediated model
were performed. The first step in testing the mediation was to add a direct path between task-
related work values and task performance in order to check an additional interaction. This step is
called partially mediated model. In the second step, the path between task-related work values
and task performance is eliminated. This model is known as a fully mediated model.
197
.58 A Partially Mediated Model .69 .86

.93
e1 COCOMP CP Co ntextual
Perf o rmance
e12
.20 .51
.76 .83
e2 GRAT .71 z1
.47
.68
.24 e3 SELF
.66 .81
Task-Related .59
Work Values
.28 e4 IHSAN .86

.75 .09
e5 ITQAN .85
.73 .84
.92
e6 RESP TP Task
Perf o rmance
e13
.44
z2
The Structural Estimation of the Effect of the

Task-Related Work Values on Task Performance
COCOMP=Competitive-Cooperative, GRAT=Gratitude,
SELF=Self-Discipline, IHSAN=Benevolence, ITQAN=Perfectionism,RESP=Responsibility
Figure 25: A Partially Mediated Model
.58 A Fully Mediated Model .70 .86

.93
e1 COCOMP CP Co ntextual
Perf o rmance
e12
.20 .51
.76 .84
e2 GRAT .71 z1
.47
.68
.24 e3 SELF
.66 .81
Task-Related .67
Work Values
.28 e4 IHSAN .86

.75
e5 ITQAN .85
.73 .84
.92
e6 RESP TP Task
Perf o rmance
e13
.45
The Structural Estimation of the Effect of the z2
Task-Related Work Values on Task performance
COCOMP=Competitive-Cooperative, GRAT=Gratitude,
SELF=Self-Discipline, IHSAN=benevolence, ITQAN=Perfectionism,RESP=Responsibility
Figure 26: A Fully Mediated Model

198
Results of Hypothesis Seven (H7)
The results show that both models have an approximate close fit to the data. The χ2 for the
partially mediated model is 19.027 with 16 degrees of freedom. As shown in Table 45 below, the
fully mediated model shows a slightly better fit in which the χ2 for fully mediated model is
19.393 with 17 degrees of freedom. However, the χ2 difference test is (1, N=239) =.366, p>.05.
The χ2 difference test indicates no significant difference between the two models (χ2
difference=.366, df =1, p>.05). Therefore, there no significant different was found between a
fully mediated model and a partially mediated model which suggest that they are parsimonious
(similar).
In the partially mediated model, the direct effect of task-related work values on task performance
as measured by the path coefficient (β) is .09 (R2=.44, β=.09*), that is only 9%. Whilst, the path
between task-related work values (independent variable) and contextual performance (mediator)
is .83 (R2=.69, β=.83*), and the path from contextual performance (mediator) to task
performance (dependent variable) is .59 (R2=.44, β=.59*). When the direct path between task-
related work values (independent variable) and task performance (dependent variable) was
removed as indicated by a fully mediated model, the strength of path coefficient (β) from the
task-related work values (independent variable) to contextual performance (mediator) has gone
up slightly to .84 (R2=.70, β=.84*) and the path from contextual performance (mediator) to task
performance (dependent variable) has now gone up to .67 (R2=.45, β=.67*). This suggests that,
the impact of task-related work values (independent variable) on task performance (dependent
variable) is fully mediated by contextual performance, thus the null H7 that contextual
performance does not significantly mediate the impact of task-related work values on employees’
task performance was rejected and the alternative H7 was accepted.
Although the test of χ2 difference is (1, N=239) =.366, p>.05 indicated a non significant
difference between the two models, a fully mediated model is slightly better in terms of χ2 and
CFI results than the partially mediated model. Therefore, the fully mediated model is preferable.
In other words, the alternative H7 was accepted. The impact of the task-related work values
199
(independent variable) on task performance (dependent variable) is indirectly influenced by the

contextual performance (mediator).
Table 45: Summary Results of Hypothesis Seven (H7)
Mediator χ2 df χ2/df RMSEA TLI CFI RMR GFI/AGFI
Partially Mediated Model 19.027 16 1.19 .028 .995 .997 .010 .980/.955
Fully Mediated Model 19.393 17 1.14 .024 .997 .998 .010 .980/.957
Chi-Square Difference = .366 1
8.7.1.8 Hypothesis Eight (H8) - The hypothesis for mediating effect is:
Task performance mediates the impact of setting-related work values on employees’ contextual
performance
Ho: Task performance does not significantly mediate the impact of setting-related work values on
employees’ contextual performance
Hi: Task performance significantly mediates the impact of setting-related work values on
employees’ contextual performance
In testing Hypothesis Eight (H8), the same procedure as in H7 was undertaken. The direct path
between the predictor (i.e. setting-related work values) and the mediator (i.e. task performance)
was added. This model was called a partially mediated model. In the second model, the path
between the predictor (i.e. setting-related work values) and the outcome (i.e. contextual
performance) was eliminated. This model is known as a fully mediated model. This hypothesis
involves testing whether the impact of setting-related work values on contextual performance
was mediated by task performance. Simply, the main concern is to check whether the impact of
setting-related work values on contextual performance could be indirectly influenced by task
performance. In this hypothesis, a partially mediated model was run first followed by a fully
mediated model.
200
.87 .86
A Partially Mediated Model .93
.56 CP Co ntextual
e12
Perf o rmance
e7 PATPER
z1
.35 .84
.75
e8 TAQWA
.59
.54
.73
Setting-Related
.21 e9 MUHA Work Values .15
.55
.74 .61
e10 CONCOOP
.84
.92
TP Task
Perf o rmance
e13
The Structural Estimation on the Effect of Setting-Related .38

Work Values on Contextual Performance. z2
PATPER=Patience-Perseverance, TAQWA=Piety,
CP= Contextual Performance,TP=Task Performance
Figure 27: A Partially Mediated Model
.56 .86
A Fully Mediated Model .93
.53 CP Co ntextual
e12
Perf o rmance
e7 PATPER
z1
.39 .73
e8 TAQWA
.62
.52
.72
Setting-Related
.15 e9 MUHA Work Values .75
.58
.76 .72
e10 CONCOOP
.84
.91
TP Task
Perf o rmance
e13
The Structural Estimation on the Effect of Setting-Related .52

Work Values on Contextual Performance. z2
PATPER=Patience-Perseverance, TAQWA=Piety,
CP= Contextual Performance,TP=Task Performance
Figure 28: A Fully Mediated Model

201
Results of Hypothesis Eight (H8)
As depicted in Table 46 below, the partially mediated model fit the data reasonably well. The χ2
for a partially mediated model is 13.547 with 7 degrees of freedom. Conversely, the fully
mediated model shows the lack of model fit in which the χ2 for fully mediated model is 129.241
with 8 degrees of freedom. The χ2 difference test is (1, N=239) =115.694, p<.001. The fully
mediated model is significantly worse than the partially mediated model which suggests that the
full mediation did not ake place. Thus, the partially mediated model was adopted. In other words,
the null H8 cannot be rejected. Task performance did not significantly mediate the impact of
setting-related work values on contextual performance.
Table 46: Summary Results of Hypothesis Eight (H8)
Mediator χ2 df χ2/df RMSEA TLI CFI RMR GFI/AGFI
Partially Mediated Model 13.547 7 1.94 .063 .977 .989 .014 .982/.946
Fully Mediated Model 129.241 8 16.16 .252 .623 .799 .055 .857/.625
In the partially mediated model, the path coefficient (β) of the direct impact of setting-related
work values on contextual performance is significantly strong (R2=.87, β=.84*) which indicates
the direct effect of setting-related work values on contextual performance.
8.7.1.9 Hypothesis Nine (H9):
Task-related work values and setting-related work values have a positive impact on employees’
job performance when applied simultaneously
Ho: Task-related work values and setting-related work values together have no positive impact
on employees’ job performance
Hi: Task-related work values and setting-related work values concurrently have a positive impact
on employees’ performance
202
.66
e4 IHSAN .81
.73 .85 Task-Related
e5 ITQAN Values
.73 z1
.85 .53
e6 RESP
.40
.63 TP e12
JP .89 .79
.67
CP e13
.90
.51
.42
e8 TAQWA .65
Setting-Related
Values
.72
e10 CONCOOP .85
IHSAN=Benevolence, ITQAN=Perfectionism, RESP=Responsibility,

TAQWA=Piety, CONCOOP=Consultative-Cooperative,
Figure 29: The Direct Effect between Task-Related and Setting-Related Work Values on Job
Performance Concurrently
In this hypothesis, the concurrent impact of task-related and setting-related work values on job
performance was tested. The direct effect model assumes that the involvements in task-related
and setting-related work values simultaneously have a positive impact on employees’ job
performance. The result of SMC or R2 is .90 which indicates that 90 per cent of the variation in
job performance is explained by both task-related and setting-related work values. The result also
shows that the model fits the data significantly well with χ2 =15.196, p>.174. The paths from
task-related work values (β=.53*) and setting-related work values (β=.51*) to job performance
were all statistically significance after some re-specifications of the model were conducted.
In SEM, re-specification of the model can be carried out to improve the specification of the
theoretical structural model by removing the non significant pathways (Gray, 2006). Thus, the
null H9 that task-related work values and setting-related work values concurrently have no
positive impact on employees’ job performance was rejected. Instead, the alternative H9 was
203
accepted. Indeed, both task-related (R2=.90, β=.53*) and setting-related work values (R2=.90,
β=.51*) concurrently have a positive impact on job performance.
In reiteration, the results of the 9 hypotheses discussed above are summarized. All hypotheses
are accepted except H8. Only partially mediating effect exists for H8 as there is a significant
difference found between the fully mediated model and the partially mediated model. The
partially mediated model fits the data reasonably well. The results of all structural models for the
study are presented in Table 47 below.
Table 47: The Summary Result of The Hypotheses and Strength of Path Coefficient (β)
Hypotheses Path Coefficient Hypotheses

(β) supported
1. H1
The impact of IWV practices on R2=.73, β =.85* confirmed
employees’ job performance
2. H2
Is
Gender of employees moderates the impact R2=.77, β =.88* (Female) confirmed
R2=.72, β =.85* (Male)
of IWV practices on employees’ job
performance (Female employees perform better at
work than male employees)
3. H3
Tenure of employees moderates the impact R2=.87, β =.93* (Long Tenure) confirmed
R2=.61, β =.78* (Short Tenure)
of IWV practices on employees’ job
performance (Employees with a longer tenure
perform better at work than employees
with a shorter tenure)
4. H4
Employees’ age moderates the impact of R2=.87, β =.93* (Older Employees) confirmed
R2=.62, β =.79* (Younger Employees)
IWV practices on employees’ job
performance (Older group employees perform better
at work than a younger group)
5. H5
The impact of task-related work values on confirmed

R2=.33, β =.58*
employees’ task performance
204
6. H6
The impact of setting-related work values R2=.86, β =.93* confirmed

on employees’ contextual performance
7. H7
a) TRWV→CP (β=.84*) confirmed
Contextual performance mediates the b) CP→ TP (β=.67*)
impact of task-related work values on (contextual performance significantly
employees’ task performance mediates the impact of task-related
work values on employees’ task
performance)
8. H8
Task performance mediates the impact of (task performance did not significantly not
setting-related work values on employees’ mediate the impact of setting-related confirmed
work values on employees’ contextual
contextual performance
performance)
9. H9
a)Task-related work values confirmed
The concurrent impact of task-related work R2=.90, β =.53*
values and setting-related work on
b) Setting-related work values
employees’ job performance? R2=.90, β =.51*
( task-related work values and setting-

related work values concurrently have a
positive impact on employees’ job
performance)
Note: task-related work values= TRWV
8.8 Limitations
The results of these hypotheses tests must be tempered by a number of limitations. Most notably
is the results of the hypotheses were based on proxy measures of performance not direct
measures of performance. The future research should design the questionnaires to include task
performance and contextual (non-task) performance in the employee survey as well as in the
supervisor survey, so that the results of both surveys can be compared. This would close the
discrepancy between what the employees thought about their performance and how the
supervisors perceived their employees’ performance.
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Another limitation is the issue regarding the desirability effects. Since the surveys were self-
report inventories, the problem of desirability effects should not be discarded as a limitation.
With regard to this, the analyses of the study found that the performance ratings given by
supervisors were mostly in between 5 and 6. Although they were given assurance that their
responses could not be traced back, still the supervisors were not fully ready to give variations in
their answers. There was a possibility however that the employees might have overestimated
their responses regarding their work values practices, whereby the supervisors might have just
given true answers of what they thought about the employees’ performance. This is because
according to Deming (1986), about 95 % of employees in organisations performed well and only
5 % did not. There was also, a possibility that the employees might have given the same rating
about their work values as the supervisors had given on performance ratings which could be the
reason for little variation between both data when they were matched. In order to overcome this
problem, future research should differentiate between higher performers and lower performers,
and also to include questionnaires related to task performance and contextual performance in
both the employee survey and the supervisor survey. What made a person a higher performer
may be different from a person with a lower performance. Thus, their answers to work value
practices would be useful for any statistical techniques to test a significant difference.
Another limitation is on the assumption that having work values would lead to the actual
practising of these work values. In many examples, this study relates the work values held with
the actual behaviours manifested from those underlying work values. Although a number of
researchers have shown that the values held would most of the time lead to their actual
behavioural manifestation, it should still be considered as a limitation as people may not
necessarily transform their values into actual behaviours. With human behaviour, as is widely
known, it is hard to predict the occurrence of their behaviours, even though for most of the time
they act according to their values. Therefore, the findings of this study should still be tempered
with care.
The results of the hypotheses testing should also be interpreted with caution. Malaysia is
culturally diverse and only a small part of these diversities was captured in this thesis. As such,
generalization of the results to other contexts and cultures remains to be determined. A useful
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direction for future study would be to undertake a comparative study to ascertain the impact of
Islamic work values (IWVs) on job performance for different settings, races, cultures or
religions.
8.9 Conclusion
The chapter has presented nine (9) hypotheses for testing, specifically in an attempt to answer
research objective two. In testing the hypotheses, the study has used proxy measures of
performance to model the direct effect of IWVs on job performance as well as on the mediating
and moderating effects. Although the use of a proxy measure for performance has been treated as
a limitation, the use of a proxy is not without its merits. The use of proxy measures has been
found in many studies, where no direct measures exist. Constraining to only specific measures
would only restrict the research, as a great deal of phenomena in the world could not be
measured with specific techniques and with exact accuracy. For that reason, the results of these
hypotheses tests should not be treated with indifference. From the tests, all the hypotheses were
accepted except Hypothesis Eight (H8). On the whole, the study has confirmed that Islamic work
values (IWVs) could have a significant impact on job performance. The relationship between
IWVs and job performance was found to be significantly moderated by the gender, tenure and
age of the employees. Female employees were found to have a better job performance than the
males. The relationship was also tempered by the tenure of the employees. A long tenure
employee was found to perform better than an employee with a short tenure. Indeed, the length
of time working for the organisation is important in increasing the performance effectiveness.
The age was also found to be important in this study to make a difference to the relationship. An
older employee was found to show a better performance than a younger one. The study also
found that task-related and setting related work values could impact job performance, mostly
through contextual performance, rather than through task performance. The impact of task-
related and setting-related work values on task performance was mediated by contextual
performance but not the opposite case. The next chapter elaborates on the discussion of these
findings. As a guideline, below is the diagram that summarizes the process of hypotheses testing
and its results.
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HYPOTHESES RESULTS
12 IWV 2 dimensions
Constructs of IWV
H1-Confirmed H5-Confirmed
H6-Confirmed
H2- Confirmed
H7-Confirmed
H3-Confirmed
H8-Not Confirmed
H4-Confirmed
H9- Confirmed
RESEARCH FINDINGS
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CHAPTER 9: DISCUSSION OF THE FINDINGS
9.0 Introduction
This chapter presents a discussion on the findings of the study. It starts by discussing the
importance of the 12 Islamic work values (IWVs) to the effectiveness of performance in the
workplace. Then comes a discussion on the rank of importance indicated by employees of
Malaysian organisations with regard to their practice of Islamic work values. The chapter then
highlights the discussion on the findings of the hypotheses. As guidance to the flow of the
chapter, the discussions are then concerned with the findings of the research objectives proposed
earlier giving the explanations for the findings and the interpretation of the results. It also
attempts to rationalize the findings in the context of Muslims and the Malaysian organisations, as
well as to other universal practices in the context of the management of organisations. Also
included is a brief summary of the research objectives, the hypotheses and the major findings of
the study.
Two research questions have been put forward in this study. Firstly, what are the work values
advocated by Islam? Secondly, what is the effect of Islamic work value (IWV) practices on
employees’ job performance? Thus, this study serves two main purposes. Firstly to identify the
work values from an Islamic perspective and secondly to examine the impact of the IWV
practices on employees’ job performance. Research question one involves a qualitative research
technique, while research question two involves a quantitative approach for testing the nine
hypotheses, incorporating other covariates such as gender, age and employment tenure. The
results are discussed in turn.
9.1. Discussion of the Findings
According to Ayres and Macey (2005), religion, despite many beliefs, is not inimical to
performing well. In the past, many scholars, especially those who were in favour of
secularization, attempted to separate religion from management and regarded religion as having
no place in organisations. For them, religion could and should not be applied to management
activities (Caroll, 1984). The rise of secularization has become self evident for those who believe
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in the separation of religion from the organisation. In fact, secularization9 according to Carroll
(1984) is a prerequisite for the attainment of the distinctive characteristics of modern state
performance. However, recently there has been a growing interest in the role of religion in an
organisation. Especially, many Muslim countries have now taken a firm hold on the influence of
religion in managing their businesses and economic activities. Islam as a religion is not restricted
to just ritual acts (ibadah) of proving religious commitment. It is a complete system and a way of
life which governs all aspects of life from administration, business, economy, laws, ethics,
knowledge and so on. Almost all of the Islamic systems are aligned with common human nature
(fitrah) and with most of modern world systems. In Islam, any activities whether economic or
management are acts of religious commitment (ibadat) provided the activities are halal (lawful)
and in accordance with Islamic teachings (Ahmad, 1988; Shahul Hameed and Rizal, 2005). The
revival of religion has witnessed many Muslim countries returning to religion and integrating the
religion into their management practices (Tayeb, 1997). As a result of this comeback, the Islamic
economy, banking and financial industries have been revised seriously and consequently halal10
(lawful) industries have emerged not only in Islamic countries but also in some non-Muslim
countries having some Muslim population (Shaare, 1995; Tayeb, 1997).
However, there are many Muslim employees who still believe in the superiority of conventional
work values in inducing performance and discount the role of IWVs as irrelevant. For example,
Mullin Marta et al., (2004) report that “there is a degree of divergence between the Islamic
teaching and business practices in the economic life of some Islamic countries” (see also
Arsalan, 2009). Rice (1999) also indicated that there are some differences between business
practices and the Islamic values of Egyptian business people who consider themselves to be
practising Islam. There are many people including some Muslims who are skeptical about the
impact of IWVs on work performance (Kuran, 1997). Therefore, this study strives to provide
some evidence of the influence of IWVs on employees’ work performance. According to Arsalan
9
Secularization is the transformation of a society from close identification with religious values and institutions toward non-
religious (or "irreligious") values and secular institutions (Reference: Wikipedia, the free encyclopedia)
10
Halal means lawful or legal is a term designating any object or an action which is permissible to use or engage in, according to
Islamic law. The term is used to designate food seen as permissible according to Islamic law (Sharia) (Reference: Wikipedia, the
free encyclopedia)
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(2000), IWVs are highly compatible with other work values and ethics such as Japanese Work
Ethics and Protestant Work Ethics. Contrary to some beliefs, Islamic teaching is not based on a
narrow interpretation with a restricted mind on the revealed texts, instead the holy Qur’an and
the Sunnah have laid down the foundation which Muslims can use to deduce solutions to the
problems in addition to the use of analogy (qiyās), the consensus of Muslim scholars (ijmā) or
deduction from analogy (ijtihad), all of which are derived from the primary sources (the holy
Qur’an and the Hadith).
It may be argued that these 12 work values are not solely Islamic and it would probably be
misleading to assume the 12 as IWVs, as some of them are universal and common to any religion
and culture. It is important to note that these 12 were regarded as IWVs in this study mainly
because of the influence of Islamic teachings as well as of cultural and universal practices, which
are not contradictory to the Islamic principles presented in the items (indicators) measuring the
constructs of these IWVs. An Islamic law (Shariah) has laid down a clear rule as to what is
lawful or permissible (halal) and what is unlawful or prohibited (haram) in Islam. The Prophet
Muhammad’s (SAW) sayings have been narrated by Al-Bukhari stating “Halal (lawful) is clear
and the Haram (unlawful) is clear. Between the two there are doubtful matters concerning which
people do not know. One who avoids them in order to safeguard his deen (religion) and his
honour are safe, while if someone indulges in it, he may be indulging in the unlawful …” Thus,
with regard to the above, the work values in this study are clearly distinguishable from what is
unlawful and, as such, practice of these values is fully encouraged by Islam, drawing to the
attention of Muslims that these are the work values promulgated by Islam.
9.1.1 Research Objective One: To identify what are the Islamic work values (IWVs)
In this study, benevolence (ihsan), competence, competitive-cooperative (tanafus-taawun),

consultative-cooperative (shura-taawun), piety (taqwa), gratitude (syukr), hardworking and
optimal effort (mujahadah), patience-perseverance (sabr-mujahadah), perfectionism (itqan),
responsibility (mas’uliyyah), self-discipline (riyada al-nafs) and continuous self-criticism
(muhasabah al-nafs) are identified as valid and reliable constructs of Islamic work values
(IWVs). The identification of these values has been made on the basis of the rigorous research
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processes discussed in Part 1 of Chapter 8. These 12 IWVs are important for the success of any
organisations, whilst their absence is believed to upset the smooth operation of management
activities particularly in an Islamic context. It is believed that organisations which subscribe to
these 12 work values would be able to increase the morale of their employees and employee
morale, according to Terziovski and Dean (1998), is one of the performance outcomes which
relates to quality management. Employees who believe in these work values are thought to be
able to increase organisational morale, which in turn can have significant positive impacts on
workplace performance. This is because, as pointed out by Weakliem and Frenkel (2006) and
Bradley (2007), workers tend to make more effort in a workplace with a high morale. On the
individual basis, these work values would undoubtedly produce a distinguishable effect on work
performance. Individuals with these work values are highly valued and encouraged by their
employers. Thus, the importance of these 12 IWVs to the management effectiveness in general
and employees’ performance in particular are discussed in turn below.
9.1.1.1 Gratitude (Syukr)
The Islamic work value of gratitude (syukr) means to be thankful and grateful to God (Allah). In
Islam, gratitude (syukr) to God (Allah) is closely related to the value of contentment (redha).
This divine value is extended to people either spiritually, physically or materially, all falling
under the category of gratitude. Contentment (redha) with what God has given (Radiniz, 2007;
Vargas-Hernández, Noruzi and Sariolghalam (2010) can lead to satisfaction. Contentment
(redha) in the organisation can transform individuals into becoming more loyal and committed,
thus lowering employment turnover and raising citizenship behaviour, especially if they receive
adequate gratification from their organisation. Despite this, gratitude (syukr) is still not a value of
high interest and can scarcely be found in any corporate credos. According to Kerns (2006),
gratitude could accrue several positive impacts for individuals who express gratitude to others as
gratitude could in turn act to the advantage of the organisation. In fact, recent research by leading
psychologists has shown that gratitude enhances people’s wellbeing and their motivation
(Lampman, 2003; Easterbrook, 2003; Howells, 2004). Over time gratitude, as with other positive
emotions, contributes to the growth of skills, relationships and resilience (Kashdan, Mishra,
Breen and Froh, 2009).
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Accumulating evidence also supports the idea that gratitude is linked to greater psychological
and physical wellbeing (Emmons and McCullough, 2004). An acknowledgement by superiors
for the job well done and the appreciation by colleagues for the help given, for example, could
boost morale. According to Harrison (2010) the employees who felt that they were valuable to
their organisations tended to put extra effort in their work rather than those who felt they were
not appreciated. Kashdan, Mishra, Breen and Froh (2009) indicate that gratitude increases the
probability that the benefactor will act pro-socially toward the beneficiary in the future. The
definition of gratitude itself is being thankful, appreciative of and inclined to return kindness,
(Howells, 2004) which is associated with the concept of humbleness. Humbleness, according to
Kennedy (1998), is an essential ingredient for motivating employees and achieving
organisational effectiveness. Humbleness is the opposite of arrogance. People with a humble
work value will treat others with respect, they will listen to their concerns and appreciate others’
suggestions (Jabnoun, 2001). Humble people also feel the need to further improve their abilities
and continue acquiring more knowledge and skills (Rashid and Dar, 1994). Humbleness will
make one open to advice and criticism from friends and colleagues (Ismawi, n.d.). Thus, the role
of gratitude (syukr) should not be underestimated. Following from the discussion above, the
gratitude (syukr) work value is undoubtedly important and to be encouraged, in order to boost
employees’ performance and increase organisational effectiveness.
9.1.1.2 Benevolence (Ihsan)
Similarly, the Islamic work value of benevolence (ihsan), which means to perform work in an
excellent manner and with full commitment to achieving self-actualization, is a highly desirable
work value. The employees or the organisations subscribing to the work value of benevolence
(ihsan) can inspire a worker to demonstrate better performance. In performing a task, people who
are subscribing to the benevolence (ihsan) work value would perform their jobs as if someone
with a great power (the God) is watching over them and would work as sincerely and efficiently
as possible without the need for supervision. According to Ghazanfar and Islahi (1990) and
Ghazanfar (2000), benevolence (ihsan) as a work value requires one to provide more than just
the minimum and it can only be achieved by doing or performing at least marginally more than
what is minimally required. People who value benevolence (ihsan) would disregard hardship as
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an obstacle to achieving the goals. Employees or organisations subscribing to the work value of
benevolence (ihsan) would inspire a better performance, in parallel with the increase already
derived from factors of time, age, knowledge, experience, and other resources.
According to Beekun and Badawi (1999), there are two types of high performers in an
organisation: the ones who perform their duties scrupulously, but do not demonstrate any
additional commitment and others who push themselves beyond the call of duty. The second
type of performer is energized and willing to make sacrifices in the performance of their tasks.
They are those who have benevolence (ihsan) and work tirelessly to carry out their duties over
and above their obligations. They are not only good at their jobs but also generous in performing
their duties and responsibilities. According to Ghazanfar (2000), in Ghazali’s Ihya ulumuddin
(2:79) benevolence (ihsan) indicates “doing something extra for another beyond the material
benefits though that the extra is not an obligation, but merely an act of generosity”. Therefore, in
this instance, if every member in an organisation exhibits benevolence (ihsan), it will
significantly enhance organisational performance. The holy Qur’an provided “But thou shall do
good, as Allah has been good to thee” (Qur’an 28:77).
9.1.1.3 Responsibility (Mas’uliyyah)
Responsibility (mas’uliyyah) is an obligation to perform the assigned tasks. Accepting the job
means accepting the responsibility and trust (amanah) in making sure that the tasks are
performed at the expected time, within the expected budget and with the expected quality
(Armitage, 1993). It also means accepting the blame when any of the expectations is not met
(Brown, 1985; Blanchard and O’Connor, 1997). Peters (1987) and Jabnoun (2001) consider
responsibility (mas’uliyyah) as a vehicle for profitability. According to Peters (1987) and
Jabnoun (2001), a high sense of responsibility (mas’uliyyah) leads to a high level of discipline
and integrity which has been considered the “hall mark” of superior organisations.
According to Daim (1995) and Jabnoun (2001), highly responsible people are diligent and
committed to the timely performance of their assigned jobs, comply with orders and directives of
superiors and do not swerve away from doing what they are supposed to do by any distraction.
They are dependable, they do what they say they will and they honour their words. People with
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self-instilled responsibility are capable of creating an atmosphere of trust (Daim, 1995; Jabnoun,
2001) and are worthy of being empowered by their superiors (Jabnoun, 2001). According to
Shuhairimi, Azizi and Saaodah (n.d) and Suryana (2001), the work value of responsibility
(mas’uliyyah) cannot be separated from the patterns of thought and the behaviour of
entrepreneurs and the entrepreneurs who have a high value for responsibility (mas’uliyyah) are
usually directed to exemplary qualities such as disciplined, hardworking, ethically oriented (Wan
Sabri, 2003), committed and consistent in what is performed (Nor Aishah, 2002). This is
important for the effectiveness of the employee performance.
9.1.1.4 Competence
The same is also true for the work value of competence. A competence work value is what every
organisation is aiming for. Competence has been used by researchers to refer to either the skills
(Altink and Verhagen, 2002), standard of performance (Rowe, 1995), observable performance
(the output), the standard of the outcomes, the result of a person’s performance and also the
underlying attributes of a person, such as his/her knowledge, skills and abilities (Hoffmann,
1999). In human resource terms, competence was found to be significantly correlated with
performance (Li, 2000). In practice, competence is seen as an ability to act and apply knowledge,
skills, attitudes and experience. According to Syda¨nmaanlakka (2003), good competence leads
to high performance which leads to excellent outcomes. Undoubtedly, the competence work
value is of paramount importance in performing a job efficiently and effectively.
9.1.1.5 Perfectionism (Itqan)
The work value of perfectionism (itqan) which emphasizes the attitudes of being careful,
meticulous, hardworking and excellent in carrying out tasks and responsibilities would also
produce a high standard of outcomes. The work value of perfectionism (itqan) advocates
efficiency in working, well-organized in performing the task, having a clear vision and being
sharp in setting the target. According to Ali and Al-Owaihan (2008), the work value of
perfectionism (itqan) is highly encouraged by Islam. In fact, in several examples, the Sunnah
indicates that “Indeed, Allah loves whenever one of you performed something, performing with
itqan (in orderly manner)” and the holy Qur’an also said (27: 88) which means “(Such as) is
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the artistry of Allah, who arranges all things in the highest form of itqan (most perfect order).
Verily He is well acquainted with all that you do.” The Islamic teachings put a high emphasis on
working and motivating individuals to work hard and seek perfection and excellence in their
work (Shuriye, 2004). According to Ali and Al-Owaihan (2008), the perfection of work in Islam
is the most blessed action by God.
It is important to note that, perfectionism (itqan) in psychological terms means a different thing.
In this study, perfectionism (itqan) has not been related to the psychological interpretation.
Instead, it is a healthy pursuit of excellence and to take genuine pleasure in striving to meet high
standard. By having a perfectionism (itqan) work value, employees would equip themselves with
the necessary knowledge, skills and ability to perform their job and keep continuing to perfect
them in facing future challenges and demands at work. People who value perfectionism (itqan)
are believed to be more skilful, conscientious and knowledgeable (Douglas, 2007).
Knowledgeable employees tend to be innovative and trigger new ideas, which in turn enable
them to seize opportunities emerging from their environment (Ward, 2004; Curran et al., 1986;
Zafir and Fazilah, 2011). According to Hamacheck (1978), the practice of the perfectionism
(itqan) work value can help one to become a competent and able person.
9.1.1.6 Self-Discipline (Riyada al- nafs)
In every successful story of business people and entrepreneurs, self-discipline is always

mentioned as an important factor. Without self-discipline, plans, vision and work priorities
cannot be properly executed. In the business world and work place, time is a valuable resource
and in order to achieve the target set and be successful at work, things need to be regulated in
perfect order. Possessing the self-discipline work value would move people to be in control of
their performance as they work with an organised plan, work priorities and professionalism. An
unorganized plan would make targets, work priorities and vision be meaningless as the
performance outcomes would seem to be uncertain. According to Suryana (2001) as quoted from
Wan Sabri (2003), without discipline, the possibility of success in the entrepreneur and business
world is less likely to occur. The work value of self-discipline is also closely related to the work
value of patience and resilience in consistently carrying out the responsibilities and performing
the job perfectly and benevolently. Without the sense of self-discipline, perfectionism (itqan) and
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responsibility (mas’uliyyah) are not possible of achievement at their best as self-discipline is

related to surviving the hardship before enjoying the fruits of success. The importance of
possessing self-discipline as a work value has been shown to be a successful outcome in one of
the Malaysian companies. As quoted from Norma and Mohd Ali (1998) cited by Chee and
Norma (1992), self-discipline was found to contribute to the success of the Malaysian high
performing state-owned enterprise (Johore SEDC). This example thus demonstrates confidence
in self-discipline as a work value, especially in the Malaysian context.
9.1.1.7 Competitive-Cooperative (Tanafus-Ta’awun)
The Islamic work value of competitive-cooperative (tanafus-ta’awun) should not be overlooked

despite a lack of research in this area. Islam clearly advocates the competitive-cooperative
(tanafus-ta’awun) work value while disregarding the mere pursuit of competition, however, a
healthy competition which involves a cooperative element is highly valued. Undeniably, in every
business or work, competition is unavoidable. In order to be in the lead, the employees and the
organisation must possess some competitive qualities related to their competitors. Several studies
have linked competitiveness to task performance in various domains. Brown and Peterson (1994)
for example find competitiveness to be related positively to sales performance. Competition is
often used by sales managers as a tool to motivate greater performance from salespeople
(Churchill, Ford and Walker, 1997; Brown, Cron and Slocum Jr, 1998). Carsrud and Olm (1986)
in their study of entrepreneurs found a positive correlation between competitiveness and
company performance.
Cooperation, by contrast is working together to achieve the desired outcomes. According to

Shaikh (1988), Islam encourages the participants to work together freely and frankly in arriving
at decisions. At work or in the organisation, cooperation can make a difficult job easier and
quicker, thus improved performance can be achieved effortlessly and efficiently and with less
cost. Thus, the work value of competitive-cooperative (tanafus-ta’awun) can prove to be more
effective, as the performance can be not only better but also increased, faster and more cost
effective, which is another competitive advantage to the company. Competitive advantage,
according to Raduan et al., (2009) has been shown to be able to significantly predict the variance
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in a firm’s performance. Thus, competitive-cooperative (tanafus-ta’awun) advocates the

importance of wanting to work and perform better collectively. Practising the competitive-
cooperative value results in jobs being performed better in terms of quality as well as quantity, as
other employees practising this value can also be benefitted from being competitive and
cooperative concurrently.
The emphasis on competitive-cooperative (tanafus-ta’awun) demonstrates that the work

produced is still competitively good in quality but this time this quality of work can be achieved
in a more cost effective way. With the competitive-cooperative (tanafus-ta’awun) work value,
the competition becomes more intrapersonal, in which the individuals are competing with
themselves in comparison with their previous performance. However, Scott and Cherrington
(1974) argued that competitive and cooperative are in fact conflicting with each other. According
to Scott and Cherrington (1974), those who were found to be superior at one end were found to
be inferior at the other. Weinstein and Holzbach (1972) also found that individuals with a
competitive attitude resulted in higher productivity than those with a cooperative one. Despite
this, the competitive-cooperative (tanafus-ta’awun) style of approach has been practised by
many organisations as a competitive strategy to drive high employee performance. According to
Scott (2002), some organisations already applied the competitive-cooperative (tanafus-ta’awun)
concept in which they encouraged team work and cooperation from their employees in order for
the organisation to be competitive in the market.
9.1.1.8 Consultative-Cooperative (Shura-Ta’awun)
The Islamic work value of consultative-cooperative (shura-ta’awun) which involves consultation

and cooperation in performing their job also should not be ignored. Many researchers have
indicated that cooperation or teamwork can enhance performance. By cooperating or teamwork,
employees with different skills, knowledge and abilities work together to achieve the same
objective, thus the best quality can be accomplished. However, cooperation alone cannot
guarantee a better quality of performance as employees can just delegate their responsibilities to
others and are therefore less likely to feel more individual responsibility for the goals set. Apart
from the benefit of cooperation or team working, individuals may abuse their responsibilities by
delegating the tasks and then blaming others when problems arise not taking individual
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responsibility for the mistakes. In this respect, it is believed that team working or cooperation
would be more beneficial if applied with the work value of consultation (shura). Consultation
involves a mutual conferring with each other on any work decision so that the output produced
can be checked and double-checked. There will thus be less likelihood of error and more
involvement in the work, which will generate higher quality. The work value of consultative-
cooperative (shura-ta’awun) would not only produce better and faster performance but the
quality produced could also increase.
9.1.1.9 Patience-Perseverance (Sabr-Mujahadah)
The work value of patience-perseverance (sabr-mujahadah) should not be ignored either when
examining the impact of work values on job performance. The work value of patience-
perseverance means that problems or failures faced in pursuing the goals would not be an
obstacle for people practising the patience-perseverance (sabr-mujahadah) work value. Instead,
individuals with the patience-perseverance work value would keep on trying in achieving their
goals. In the workplace for example, the employees possessing the work value of patience-
perseverance (sabr-mujahadah) would regard the hindrances or failures as a training mechanism
to master their future assignments and would keep persevering in perfecting their competencies.
Some jobs for instance may require the work value of patience-perseverance (sabr-mujahadah)
the most to gain success. Jobs involving high competition may need the work value of patience-
perseverance to a great extent. Jobs requiring dealing with people usually need practising the
patience-perseverance value to succeed. Possessing a patience work value alone would not be
sufficient to enhance performance, since without the patience-perseverance (sabr-mujahadah)
work value, people can easily resort to emotional distress and are more likely to lose the spirit of
fighting and motivation when difficulties and failure strike.
According to Brewer and Gardner (1996) and Barrick, Stewart and Piotrowski (2002),
employees with this kind of work value have inherent beliefs or innate psychological needs for
competence. Most highly performing employees are strong individuals with a strong mind and
determination. In the competitive world, success cannot be achieved without strong
determination and hard work. An excellent performance cannot be achieved if employees are just
“holding on” when difficulties strike but must also have perseverance to reorganize and regroup
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the strategy and work hard through it. Hence, the work value of patience-perseverance (sabr-
mujahadah) is essentially an important factor in producing high performance at work.
9.1.1.10 Hardworking and Optimal Effort (Mujahadah)
The Islamic work value of hardworking and optimal effort (mujahadah), which advocates
working hard to achieve the goals by mobilizing and optimizing all the resources or capabilities
available, is the most important work value for all the “fighters”. Although, little discussion has
yet been developed on this work value in the literature, it is an important value that can ensure
effective employees’ performance. The interpretation to the Qur’anic word “mujahadah” implies
hardworking and optimal effort because hard work and the optimal utilization of one’s
capabilities, skills, knowledge and resources are necessary to achieve the goals. In many
circumstances employee can work hard but still not be able to produce the desired outcomes.
This is probably because of a lack of expertise or courage. By using all skills, knowledge,
capabilities and resources to their fullest capacity, the employees can work out the best way to
achieve their goals and together with working hard, the performance delivered would be even
greater. The work value of hardworking and optimal effort (mujahadah) also means that after
every aspect of the above mentioned resources have been employed, the employee can leave the
final decision for God to decide. The reliance on God for the end result after all alternatives have
been utilised is an act of worship and a feeling of humbleness that only God has absolute power
in which everyone should believe. The influence of religion in the work value of hardworking
and optimal effort (mujahadah) indicates the role of religion in influencing individuals in
optimizing their potential and working hard to achieve excellence in their job. This work value is
an excellent example of the influence of religion on employees work performance in the
Malaysian organisations. According to Ahmad Fauzi (2003), hardworking and optimal effort
(mujahadah) is one of the eight steps outlined by Ashaari in order to achieve piety (taqwa).
Thus, it is believed that this work value would not only create high performing employees but
also a good believer.
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9.1.1.11 Continuous Self-Criticism (Muhasabah al-nafs)
Continuous self-criticism (muhasabah al-nafs) is another Islamic work value which is highly
relevant to the effectiveness of work place performance. Continuous self-criticism (muhasabah
al-nafs) was originally for the purpose of self-checking on the religious duties which could also
be extended to all spheres of activities. It involves examining, re-evaluating and criticizing one’s
actions or intentions to improve oneself and one’s performance. The practice of the continuous
self-criticism (muhasabah al-nafs) work value informs individuals about both their shortcomings
and progress before anyone else could point them out. This increases their self-esteem as for
some people receiving negative remarks by others can dampen their self-esteem which
consequently can have a detrimental effect on an individual’s well-being and performance. By
practising this work value, employees would understand their own strengths and weaknesses and
as good employees and good believers, they would try to overcome the weaknesses and improve
their performance, especially if they are rewarded for doing so. According to Jackson and
Schuler (2002), continuous self-criticism (muhasabah al-nafs) ensures that the organisation and
its employees learn from both their mistakes and successes. Only those who value continuous
self-criticism (muhasabah al-nafs) would regard this work value as important. Those who do not
value self-criticism (muhasabah al-nafs) would probably not realize their weaknesses until they
were informed or until the results were known which could be too late to rectify. Practising this
work value would inform employees what needed to be done to improve their jobs and achieve
the desired outcomes.
The result of continuous self-criticism (muhasabah al-nafs) can serve as an input to revise the
performance management practices and also as a corrective measure for performance
improvement. According to Judge and Hurst (2007), individuals with low self-criticism
(muhasabah al-nafs) possess an external locus of control. These individuals do not view
themselves as in charge of their future. This perceived lack of autonomy may consequently lead
to viewing the environment as an obstacle to career success. On the contrary, individuals with a
high self-criticism (muhasabah al-nafs) value have a strong internal locus of control and may
take the initiative to create a positive future and put forth the effort to accomplish their goals
(Kacmar et al., 2009). In current management terms, continuous self-criticism (muhasabah al-
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nafs), although quite distinct, is closely related to the term employee performance appraisal.
According to Rasch (2004), employee performance appraisal has been used as an established
practice to assess the individual performance of employees and to use its findings to improve
performance. It is considered a key element in organisational success.
9.1.1.12 God-Consciousness or Piety (Taqwa)
God-consciousness or piety (taqwa) is the Islamic work value that commonly used to refer to
devotional acts of religious belief thus would probably be regarded as irrelevant to employees’
performance effectiveness. In general, piety is an act of performing and actualizing one’s belief.
In Islam, piety (taqwa) is meant to follow and act on one’s belief in the teachings of Islam. In
general, piety as a work value is believed to create persons who are very observant in performing
their tasks and duties. In other words, pious people can be committed, patient and perseverant as
well as very assertive in achieving and performing what they strongly believe in. This religious
work value can be channelled into the work place or into organisations and among the employees
in performing their jobs. This is because pious people possess some unique characteristics that
can have an effect on something if they strongly believe in it and they would perform to the best
of their ability if their religious belief is also supported or encouraged by the same thing.
According to Looi, Marusarz and Bamruk (2004), the value congruence or the organisation-
person fit would deliver excellence in work if the values between the organisations and
employees are well aligned. The person-organisation fit occurs when the organisation’s and the
individual’s values are congruent (Tett and Burnett, 2003). In this regard, pious people who have
a strong attachment to their religion would perform excellently at work if the values stressed by
the organisation are aligned with the values emphasized by their religion. Therefore, piety as a
work value is very relevant to organisations and performance and can work best if it is
channelled appropriately. According to Rahman (1995), employees are obliged to perform their
work with due diligence and treat the job as if it were for their own enterprise. Thus, if they are
pious in their observance of their faith, they would ideally have a deep sense of commitment to
work, a desire to improve community and societal welfare and be creative, cooperative and loyal
to their employer and the organisation (Ali, 1988 and 1992; Abu-Saad, 1998; Smith, Nyland and
Adlina, 2001; Smith, 2002), and are therefore, more likely to have a significant effect on
performance.
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Despite all that, admittedly the lack of work value practices would not necessarily prevent people
from being successful in their work. People with low work value practices could still achieve
higher performance and be successful. However, it is also true that people who lack work value
practices would more often than not, only be concerned with the desired ends and not so much
on the means of achieving them. In the long term, this style of practice could arguably have long-
lasting effects on performance (Noor Hazlina and Seet, 2009). The deficiency in the work value
practice might consequently result in conflict with the norm of the society and the ethical
practices of the workplace which eventually could have negative effects on the survival and the
productivity of the organisation. Since the survival of the organisation depends mostly on the
stakeholders, any scandals or breaching of the ethical norms of religion and society would have
negative effects on businesses. In other words, performance is not solely for people with high
work values. There are many successful people with low levels of work value practices. There
are also many high performers who do not subscribe to the “IWVs” but are still very successful.
In regard to the former, it is important to note that there are in fact many ways to increase work
performance. One way is through appraising the work values. Values are not the sole contributor
of performance, they are rather the main element that guides people to performance. However,
without work values, the success would undoubtedly not be enduring. In today’s society, people
are more value-oriented although they are not necessarily religiously committed. With regard to
the latter, it is believed that the stronger the work values the higher the tendency for the work
values to be put into practice. Thus, a higher performance would be produced especially if those
work values had been proven successful elsewhere or at least some elements of them had been
proven effective in other societies. This could increases the level of confidence in people to put
these work values into practices.
Nevertheless, people may succeed and perform effectively at par or above those practising
IWVs. However, the effect of IWVs, it is believed, could drive individuals to perform better as
it is not only the facets of management work values that are important for the daily functioning
of any management roles but also additional qualities advantageous to people with a religious
orientation. Islamic work values (IWVs) blend their religious content with the management
quality of universal work values which can act as added values to employees with IWVs and to
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organisations who do not disregard the importance of congruent values. According to Kristof-
Brown (2000), Adkins, Russel and Werbel (1994), Cable and Judge (1997) or Chatman (1989),
the values congruent between individual and organisational or person-job fit have shown to
improve employee attitude and job performance. Thus, organisations which promote similar
values can have a better chance of aligning the employees’ commitment and achievement with
their organisational goals. In other words, if the situation is compatible, IWVs can be more
advantageous and give more value to the employees’ performance, thus giving more competitive
advantage to the organisation ahead of its competitors.
9.1. 2 The Ranking of Importance on IWVs by the Malaysian Employees
According to Rokeach (1973), values that are structured hierarchically or ranked higher are
likely to have stronger effects on behaviour (see also Ng, Sorensen, Feldman, 2007). With regard
to this, this study has revealed that gratitude (syukr) has received the highest rank of importance
by the Malaysian employees. Interestingly, gratitude (syukr) has also been given the highest
rating by the supervisors in regard to its effect on contextual performance as well as on task
performance. Therefore, in general terms the work value of gratitude (syukr) can be said to have
received the highest importance by both the employees and employers in the Malaysian
organisations tested. Both employees and employers gave the highest importance to the work
value of gratitude (syukr), especially employers felt that grateful employees are better in
achieving contextual performance as well as task performance.
A possible explanation is possibly that employees with the highest gratitude (syukr) work value,
would be most likely to feel satisfied and grateful for what they have received in their lives,
either from their jobs or from their organisations thus ultimately from God. This has also been
supported by McCullough and colleagues (2002) who stated that most world religions promote
gratitude as a desirable attitude (see also Carman and Streng, 1989; Emmons and Crumpler,
2000), since more religious individuals may actively seek to cultivate gratitude. In the same vein,
according to Lambert, Fincham, Braithwaite, Graham and Beach (2009), individuals who
endorse a more religious or spiritual attitude may attribute positive phenomena to God which
may serve to foster increased gratitude. In Islam, gratitude is considered as one of the IWV.
According to Al-Khattab (1997), the holy Qur’an (2:172) indicates the difference between
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people who truly worship Him and kufr (ingratitude) are those who give thanks (gratitude) to
Him (Al-Khattab, 1997). This explains the reason for why many religious people in extant
studies are more grateful. Gratitude was also one of eleven Islamic values introduced by the
Malaysian government in the 1985 to improve bureaucratic self-conduct (Wan Rafaei, n.d).
Despite the lack of research, the impact of gratitude in exerting influence on performance
effectiveness is significantly growing. The gratitude work value could shape the individual
attitude towards performing their job and the relationship with their superiors and subordinates.
As revealed by Kerns (2006) that gratitude may positively relate to job performance, loyalty,
citizenship behaviour, turnover and organisational profitability and productivity. The possible
explanation would be that satisfied employees are more grateful or possibly vice versa. Because
of that, they probably view what happens to them in a more optimistic way which could further
shape their attitude and behaviour toward better performance, as a large number of studies
advocate that individual’s practices are a product of their values (Rokeach, 1973; Schwartz and
Bilsky, 1987). Even so, there can be times when situational factors might also impinge on their
behaviour. Individuals might be acting according to what the situation dictates rather than what
they believe they ought to be doing (Meglino and Ravlin, 1998). However, these irregularities
would not always happen. Hence, individuals who possess the work value of gratitude (syukr)
are usually more humble and who show more willingness to help others. In the work place,
helping others is one type of citizenship behaviour which is also a part of contextual
performance.
Contextual performance in most the cases interact with task performance which might explain
why the supervisors in this study perceive gratitude (syukr) to be highly important in the
relationship with contextual performance as well as with task performance. However, the
difference between gratitude (syukr) and other Islamic work values (IWVs) in terms of ratings
given either by the supervisors or employees are not statistically significant. Therefore, the
conclusion is that Islamic work values in this study are equally important in affecting job
performance. Tables 48 and 49 below display the rank of IWVs with regard to contextual
performance as well as task performance rated by employees and their supervisors in the
Malaysian organisations tested.
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Table 48: The Ranking of Islamic Work Values (IWVs) with regard to Table 49: The Ranking of Islamic Work Values (IWVs) with regard to
Contextual Performance by Malaysian Employees Task Performance by Malaysian Employees
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9.1.3 Research Objective Two:

To Test the Relationship between the Effect of Islamic Work Value Practices on’ Job
Performance among Employees in Malaysian Organisations.
The research objective two aimed to examine the effect of IWV practices on employees’ job
performance and a structural model of CFA was used to investigate. The findings of research
objective one was used as a basis for the research by transforming the theoretical concepts into
observable and measurable elements. In testing this association, several hypotheses were
proposed and some covariates were also included to gain further insights. In addition, the study
has put forwards several indirect or mediating effects to strengthen the findings. In determining
the relationship between the practice of IWVs and its effect on the employees’ job performance,
nine (9) hypotheses statements were formulated.
9.13.1 Hypothesis One (H1)

IWV practices have a strong positive impact on employees’ job performance
The findings of this hypothesis reveal that the IWVs of responsibility (mas’uliyyah),
perfectionism (itqan), benevolence (ihsan) and gratitude (syukr) are the most important Islamic
work values affecting the employees’ job performance. These four (4) indicate a significant
direct impact on employees’ job performance especially with regard to their influence on
contextual performance. Among these, the responsibility (mas’uliyyah) work value was found to
be the strongest IWV that contributed to the effectiveness of performance in the Malaysian
organisations tested, followed by the work values of perfectionism (itqan) and benevolence
(ihsan). It is important to note that the responsibility (mas’uliyyah) work value in Islam relates to
the concept of trust (amanah). The responsibility is an obligation on the person once he or she
commences the job. The Prophet has said,” every one of you is a leader, and you will be held
responsible for your own leadership”. This Hadith (tradition of the Prophet Muhammad) uses
the Arabic word “mas’ul” to mean ‘answerable’ or ‘accountable’. In other words, for whatever
position, the person must be responsible and accountable not only to himself or herself but also
to the employers, to the society which includes the environment and most importantly to God.
These responsibilities are in fact aligned with current management practices. According to
Fisscher and Nijhof (2005) responsibility can be divided into three: organisational responsibility,
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professional responsibility and relational or social responsibility. Organisational responsibility

refers to the responsibility of the employee to strive for the continuity of the organisation, the
profits, the good name or the ISO certificates. The professional responsibility refers to the
expectation that the employees will do their best using all their skills, experience and
professional standards in performing the jobs. This second type of responsibility relates to human
capital theory which posits that employees have skills, knowledge and abilities that provide
economic values to the organisation (Becker, 1964; Raduan, Kumar and Hazril Izwar, 2008).
Social responsibility on the other hand, refers to the moral obligation of the individual
employees, customers or other stakeholder of the organisation (Gilligan, 1982). This includes
society and the environment.
The only element lacking in current management practices with regard to the responsibility
advocated by the Islamic perspective is the responsibility or accountability towards God.
According to Sulaiman (2005), the responsibility to God encompasses one’s accountability to
oneself, the organisation or society. Fulfilling the responsibility towards God indicates the
fulfilment of all other responsibilities as God orders to give trust where it belongs. The holy
Qur’an says “Allah commands you to render trusts to their owners..." (Qur’an, 4: 58). It is also
important to mention that responsibility is sometimes used in conjunction with accountability.
Accountability is the accounting term for responsibility. Accountability (taklif) means everyone
is accountable for their actions or inaction on the day of judgment (Al-Safi, 1992). According to
Abdul Rahman (1998), accountability (taklif) in the religious sense is distinguished from its non-
Islamic counterpart by insisting that each person is responsible for his own deeds, duties and
liabilities as well as benefits of any ownership or responsibility. According to Tsahuridu and
Vandekerckhove (2008), holding someone responsible leads to accountability. Duties are
ascribed to people and people are held accountable. People are given responsibilities that create
duties and for those duties, they are both rewarded and held responsible. Thus, accountability
comes close to responsiveness, implying ‘a sense of responsibility and a willingness to act in a
righteous and trustworthy manner (Bovens, 2005; Abbasi et al., 2010).
The work value of responsibility (mas’uliyyah) not only falls on the employees, but also on the
employers. The employers in the act of responsibility should provide enough salary, should treat
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all the employees with fairness and justice and should provide a conducive environment for their
employees to work hard and progress. The best employers, according to Looi, Marusarz and
Baumruk (2004), would instill a strong sense of responsibility in their employees and
demonstrate respect for them by holding them accountable for results. The employees on the
other hand, are asked to “give account” for what they have done to fulfill the responsibilities
given to them and the duties laid upon them. According to Jamshed (2003), performance is
enhanced through greater responsiveness. According to Hegemann (2008), the work value of
responsibility was found to be essential in the Malaysian k-economy performance. Malaysia
started to lay the foundation for k-economy in the 1990s, in which the key element and main
objective of the plan was to build a knowledge-based workforce (Malaysia Government, 2001;
Abdullah, Raduan and Kumar, 2007).
It is also important to note that the covariance error terms of responsibility (mas’uliyyah) and
benevolence (ihsan) have been correlated with the work value of gratitude (syukr) to improve the
model fit specified in Section 8.7 (Part 2 of Chapter 8). Therefore, some elements of gratitude
(syukr) exist in the work values of responsibility (mas’uliyyah) and benevolence (ihsan).
Although the work value of gratitude (syukr) individually was shown to be the smallest
contributor to job performance, it has actually inspired the work values of responsibility
(mas’uliyyah) and benevolence (ihsan) to produce a more effective relationship with job
performance. The impact of IWVs on the employees’ performance would be greater with the
presence of the benevolence (ihsan) and perfectionism (itqan) work values. Benevolence (ihsan)
is the work value of doing things to the very best that one can. This work value encourages the
individual to continuously improve and work harder with the passage of time and with the
increment in resources and the existence of more opportunities.
The word “ihsan” has been used in the holy Qur’an and Hadith in a very profound sense. The
literal meaning of “ihsan” itself is related to its root –h-s-n- which denotes “beauty” and
therefore it is used in the sense of adding the element of beauty to a thing or task, to adorn or
beautify something. Whilst, in another Hadith, the word “ihsan” is used by the Prophet
Muhammad (SAW) to denote the performance of an action in the best possible manner, that is
doing things with full attention, putting one’s heart into it and taking care of the small details.
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The benevolence (ihsan) work value also consists of a perfectionism (itqan) element that is to
work hard to achieve perfection. The success of organisations largely lies in their hardworking
employees. Likewise, Islam also advocates hard work and the holy Qur’an has used the term
“itqan” to mean perfect order or perfectionism. Perfectionism means not only working hard but
also means excellent execution. In Islam, working with good intentions is a must and the means
for doing it are more important than the ends themselves. Thus, perfectionism (itqan) advocates
working hard and effectively as well as with the right means and with good intentions. However,
according to Fisscher and Nijhof (2005), good intentions alone would lead to failure in one’s
duty. In fact, admittedly many organisations can do well without having the right intention or the
right ways and even can be more profitable than the organisations which subscribe to the right
means of doing things. However, according to Noor Hazlina and Seet (2009), arguably such
practices would have a major negative impact on business in the long run. Similarly, a study by
Zafir and Fazilah (2011) found that religious duty/honesty factor is perceived as the best factor to
influence entrepreneurial success in Malaysia. Today’s’ entrepreneurs believe that they can
succeed if they run their venture ethically. In Malaysia, it was found that most of the customers
and investors would look at the organisations or the companies’ principles and values before
investing in their companies (Haron et al., 1994). In choosing banks for example, Malaysian
customers look not only at the provision of fast and efficient service, the speed of transaction and
the friendliness of the personnel but also at the principles and values held by the organisations
(Haron et al., 1994). Thus, pledging to good means and good intentions are certainly valuable
and have more opportunities than rivals who have the same products and services but lack values
and principles.
In addition, many studies such as Zafir and Fazilah (2011) and Kriger and Hanson (1999) have
proposed that good values can create a healthy organisation, while bad or negative values may
harm people as well as the economic system (Machan, 1999). According to Cullen and
Parbotheeah (2008), ethics and moral values are becoming important in the current global market
regardless of demographic or cultural factors. Without argument, work values and quality
management are found to be prerequisites for each other. This study clearly shows that
responsibility (mas’uliyyah), perfectionism (itqan), benevolence (ihsan) and gratitude (syukr) are
instrumental in achieving quality in performance.
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9.13.2 Hypothesis Two (H2)
The degree of relationship between IWV practices and job performance varies across male and
female employees
The findings reveal that gender moderates the impact of IWV practices on employees’ job
performance. Females indicate a higher performance than that of males. However, the results are
to be interpreted with caution because the factor loadings of IWVs for males in both constrained
and unconstrained models (please see Section 8.7of Part 2 in Chapter 8 for further details) were
higher than that of females. However, the factor loadings on the performance factors were lower
in males than in females. This might have affected the strength of the path coefficient from the
IWVs to job performance. In other words, female practices of IWVs may be lower than males
but have probably rated themselves higher in performance factors, whereas males may have rated
themselves lower in the performance factors despite a higher level of their IWV practices than
the females.
The possible explanation perhaps lies in females overemphasizing their work performance rather
than males. As depicted in the AMOS graphic in Section 8.7 (page 183), the factor loadings or
lambda (λ) for contextual performance of both males and females were about the same but the
factor loadings or lambda (λ) of task performance were higher in females. This is indicating that
unlike males, females perhaps were more likely to rate themselves higher in task performance.
However, according to Vecchio (1993), a study done by Deaux and Farris (1977) reported that in
a laboratory setting, women evaluated their performance less favourably than men. Sikula and
Costa (1994) also noted that females are generally more ethical than males.
The other possible explanation is perhaps due to the responsibility (mas’uliyyah) work value
having more effect on task performance as compared with the effect of other constructs of
Islamic work values, which might explained why males have a lower strength of path coefficient
(β). In this study, responsibility (mas’uliyyah) was found to be the strongest among females to
affect job performance. Males on the other hand, were found to be strongest on the perfectionism
(itqan) work value. According to Fisscher and Nijhof (2005), the survival of the organisations
depends on the work value of responsibility from their employees. Employees have to strive for
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the survival of their organisations and make profits with all their best effort using skills,
experience and professional standards. Thus, the responsibility work value is fundamentally
important for work performance for which employees are hired to perform in exchange for their
compensation package (Rousseau and McLean Parks, 1993; Ang, Dyne and Begley, 2003).
Another possible reason is perhaps due to the ability of the model to describe the data better in
females than in males. In other words, the model for females explains the data better than the
model for males. As depicted in the unconstrained model in Section 8.7 (page 183), females tend
to overstate their performance more than males. Females’ tendency to overstate their
performance more than males is perhaps more related to situational factors. For example, a
recent statistic suggests a trend of more females entering the Malaysian universities than males
(50% in 1995 to 55% in 2000) (Abidin, Rashid, and Jusoff, 2009). Furthermore, Malaysian
statistics have indicated an increasing number of women pursuing managerial and professional
careers especially in these two types of employment that used to be very male-dominated
(Roziah and Maimunah, 2003). This gives an indication that in the organisations studied, more
females entered the workforce, thus they had to compete with males in male-dominated jobs, in
male-dominated organisations. This makes it more likely that females would overstate their
performances. The ways of female communication behaviour are also different from males since
females are more socially-oriented and more willing than males to expose themselves (Baird and
Bradley, 1979).
Since the performance factors used were the self reports about their competency, hardworking
and optimum effort (mujahadah) as proxy measures of performances, this finding makes sense.
This indicates that males in this sample are probably reluctant to disclose their work value
practices openly and may prefer to let the output or the outcomes speak for themselves. This
finding however is inconsistent with the finding by Judith and Una (1990) and Johnson and
Powell (1994) which found that men employees in general hold higher work values and a better
identification toward work than women employees. Many explanations for these findings do not
dispute that males and females are not only different in their biological or psychological needs
but they are also different in their priority of work values. Research has also shown that females
are better in taking on more jobs simultaneously. Women, according to Li, Liu and Wan (2008)
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have an advantage because they perform better in collaborative work rather than in competition
and are more flexible by nature. Women employees also were found to focus more on intrinsic
work values than men. Men employees on the other hand were more extrinsic on work values
(Yu, 1995; Li, Liu and Wan, 2008). In term of job involvement, Rabinowitz and Hall (1977)
found that women employees showed a higher job involvement than men.
9.1.3.3 Hypothesis Three (H3)

The association between IWVs and job performance will be higher dependingon employee years
of experience (tenure)
Results of a multi-group analysis performed on the employees’ tenure as moderator between the
effects of IWV practices and the employees’ job performance found support for the hypothesis.
The length of time working for an organisation does influence the impact of Islamic work value
practices on employees’ job performance. The longer tenure was found to show a better
performance than a shorter tenure employee.
As can be seen in Figure 15 and Figure 16 (page 187) the factor loadings for perfectionism
(itqan), responsibility (mas’uliyyah) and benevolence (ihsan) for longer tenure employees are all
higher than those of employees with a shorter tenure. This indicates that these work values are
the main contributors to job performance and they were found higher among employees with
longer tenure than those of shorter tenure. In the shorter tenure employees, the responsibility
(mas’uliyyah) work value was found to be the strongest and the most effective to affect
performance. In comparison with the longer tenure employees, the work value of perfectionism
(itqan) and benevolence (ihsan) also play a significant role in affecting job performance among
short tenure employees, but the strength of the effect is lower. This indicates that employees with
a longer tenure have practised the work values of perfectionism (itqan), responsibility
(mas’uliyyah) and benevolence (ihsan) more strongly than the employees with shorter tenure.
Instead, the shorter tenure employees give more value to responsibility (mas’uliyyah) and less
importance to other work values. This may be because of the process of adjusting to the culture
of a new environment makes a new employee value their responsibility above and beyond other
work values. As indicated previously in this study, increased practising these three work values
was the key to excellent job performance. Although each of these work values is important to
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increase performance, they can work better in improving performance if they have been practised
synchronously and not independently.
Another possible reason for this is perhaps, because of a long tenure, employees are more
committed to their organisations and, according to Benkhoff (1997), organisational commitment
is considered as a driving force behind an organisation’s performance. A long tenure employee
has more advantages as they accumulate a track record, attain a deeper knowledge of the
organisation’s environment and attain firm-and-job specific skills (Simsek, 2007) which are all
important in improving performance effectiveness. This is in contrast to the study conducted by
Kamarul Zaman and Raida (2003) on organisational commitment among white-collar workers in
Malaysia, who justified the reason for a non significant effect of tenure on organisational
commitment was because of the relatively young executives involved in their survey. This study
also consisted of a younger group of employees rather than an older group, consisting of about a
60 % younger and 40 % older group of employees, whilst the employees with a short tenure was
about 60. 25%. Thus, the effect of a longer tenure on IWVs-job performance relationship in this
study can be said to be due to the longer tenure employee practices of perfectionism (itqan),
responsibility (mas’uliyyah) and benevolence (ihsan) work values were stronger than a shorter
tenure employee.
The role of long tenure in affecting job performance is also found consistent with other studies,
as one would expect from a career development perspective (Super, 1957) job performance may
be correlated positively with tenure because performance should improve with experience (Hall
and Hall, 1976; Hall and Mansfield, 1975; Schmidt, Hunter and Outerbridge, 1986). Likewise
according to Wright and Bonett (2002), career development theory supports the idea that various
forms of employee commitment may increase with tenure in many jobs because of benefits (i.e.
seniority, office space, retirement contributions, vacation days, etc.) that may accrue with
increasing tenure (see also Gibson and Klein, 1970; Mathieu and Zajac, 1990; Super, 1957).
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9.1.3.4 Hypothesis Four (H4)

The association between IWVs and job performance will be greater depending on employee age
groups category (young vs. old)
Results of the multi-group analyses performed on the employees’ age as a moderator on the
effects of IWV practices on the employees’ job performance found support for the hypothesis.
This means that age does make a significant difference in the impact of IWV practices on
employees’ job performance. An older group was found to affect job performance more than a
younger group in their IWV practices. As can be seen in Figure 19 and Figure 20 (page 191), the
strength of magnitudes is significantly higher in the older group. In this group, the responsibility
(mas’uliyyah) work value shows the strongest value which predicts job performance, followed
by perfectionism (itqan) and benevolence (ihsan). Similarly, the responsibility (mas’uliyyah) and
the perfectionism (itqan) work values are also the strongest values to predict job performance
among the younger group but the strength of factor loadings are lower. The factor loading (as
specified in Section 8.7 on page 191) for the benevolence (ihsan) work value is even lower in the
younger group. This finding is consistent with other studies such as Rhodes (1983) and McEvoy
and Cascio (1989) who suggested that older workers have more positive work values than
younger workers.
This could be due to the fact that older employees assume a stronger sense of responsibility in
their jobs which can only be earned through experience and expertise which have developed over
time. In the same way, the work value of responsibility (mas’uliyyah) was also highly rated by
the younger employees but its relationship strength of magnitude is less than in the older group.
The explanation which may be relevant at this point is that these four Islamic work values
(perfectionism, benevolence, gratitude and responsibility) were found to relate closely to task-
related work values and, normally, task-related work values require a combination of skills,
experience and knowledge as well as communications, cooperation, consultation etc. which were
appraised through time and age. Thus, older employees were found to have more advantages
with regard to these work values as compared with the younger employees who normally lack
experience and skills, although they may have more theoretical knowledge than the older
employees as more of the younger generation has been to university as compared with an older
generation (Oosterbeek, 1998; Harrison and Rainer, 1992). According to Etcoff (2000), older
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employees are more dependable, make better decisions and do a better quality job. The age effect
on work values indicates that the employees’ work values tend to be more mature as they grow
older, together with the increase of their ability and work initiative (Li, Liu, Wan, 2008). Landau
and Werbel (1995) found that the sales productivity of salespeople increased with their age.
Guest and Shacklock (2005) argue that productivity levels of employees typically differ
according to their age given that it takes time for employees to accumulate education, experience
and skill through learning-by-doing, hence older workers tend to be more productive than
younger employees.
9.1.3.5 Hypothesis Five (H5)

Task-related work values have a significant impact on employees’ task performance.
The findings of H5 reveal that there is a significant impact of task-related work values on
employees’ task performance. The null hypothesis that task-related work values have no
significant impact on task performance was rejected. Instead the alternative H5 was accepted.
Specifically, perfectionism (itqan) was found to be the strongest contributor to task-related work
value affecting task performance, followed by the responsibility (mas’uliyyah) work value. This
may be due to the fact that the work value of perfectionism (itqan) as indicated by the findings in
H2 is higher among males than in females. Males according to Maimunah (2003) are
predominantly good at work involving task-relatedness. The finding of H2 of this study has
shown that among male employees, perfectionism (itqan) is the strongest IWV affecting job
performance. According to Roziah and Maimunah (2003), a task-related approach is more
aligned with a masculine style and in Malaysia most technical institutions as well as vocational
schools are currently dominated by male students although the number of female students is on
the rise. This suggests that in order to perform well on task performance, task-related work
values should be fostered. In this case, task-related work values are believed to be important in
affecting technical or task competency. According to Ramlee and Abu (2004), technical
competency has been perceived by employers as the critical factor for workforce literacy. In
fact, technical competencies were perceived by Malaysian employees as the most important
knowledge and skills that vocational and technical graduates should possess (Ramlee and Abu,
2004). In most technical jobs that are usually associated with masculine attributes, the work
value of perfectionism (itqan) is more apparent.
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Interestingly, the second strongest task-related work value affecting task performance in this
hypothesis was responsibility (mas’uliyyah). This has also been found in previous discussion (i.e.
in H2) to be the strongest in females, affecting their job performance. Both perfectionism (itqan)
and responsibility (mas’uliyyah) are task-related work values which have been designed to affect
the task performance of the employees, more strongly than contextual performance. Thus, in this
study it can be said that the work values of responsibility (mas’uliyyah) and perfectionism (itqan)
are essentially important in affecting task performance. The work value of perfectionism (itqan)
is found to be related to valuing tasks that need detail and involve more technical aspects while
the work value of responsibility (mas’uliyyah) involves more of making sure that the tasks are
performed at the expected time, within the budget and with the expected quality (Armitage,
1993). Thus, both the perfectionism (itqan) and responsibility (mas’uliyyah) work values are
very important in enhancing task performance. It is important to note that Malaysia’s economy
has now changed from being labour intensive to being capital intensive and is currently transiting
to a technology and knowledge intensive stage, with a greater emphasis on higher-end and value-
added activities (EPU, 2004; Jayasingam and Cheng, 2009). This transition has witnessed a
balance type of gender-based influence on task-related work values (i.e. perfectionism (itqan)
and responsibility (mas’uliyyah)) dominating employees’ work values practices in these
Malaysian organisations.
9.1.3.6 Hypothesis Six (H6)

Setting-related work values have a strong impact on employees’ contextual performance
The findings relating to H6 reveal that specifically the work values of patience-perseverance
(sabr-mujahadah), consultative-cooperative (shura-ta’awun) and continuous self-criticism
(muhasabah al-nafs) have contributed to the effectiveness of setting-related work values most on
contextual performance, whilst the work value of piety (taqwa) was found to be the lowest
contributor. According to Rahmah and Syahida (2010), in Malaysia, the service sector is
emerging as a stronger contributor to economic development. The service sector involves more
interactions with people than the industrial sector, therefore, contextual performance is as
important as task performance if not more so in affecting the bottom line. In order for the
organisations to achieve contextual performance, setting-related work values are more effective
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in enhancing them, especially, the patience-perseverance (sabr-mujahadah) work value which

has been found to be the most important setting-related work values to affect contextual
performance in Malaysia. The importance of patience-perseverance (sabr-mujahadah) has been
indicated in the Qur’an (39:10) which reads “Those who patiently persevere will truly receive a
reward without measure”. Islam asks Muslims to be steadfast, help one another and maintain
patience. According to Keith (2004), involving patience and perseverance in every day of
management activities can have a magical effect before which difficulties disappear and
obstacles vanish. Every day, employees encounter many disagreements, deviations,
misinterpretations and gaps in planned and actual outcomes. Patience and perseverance train the
employees to persist in their endeavours despite frustration, disappointment, discouragement and
feelings of impatience (Roberts, 1989). A key lesson here is that patience and perseverance pay
off in the long run.
In addition to patience-perseverance (sabr-mujahadah), consultative-cooperative (shura-

ta’awun) is also effective in inducing contextual performance. Although patience-perseverance
(sabr-mujahadah) as a work value in this study was found to have the strongest importance in
impacting contextual performance, without consultative-cooperative (shura-ta’awun), the impact
on performance might not be very obvious. Possessing the patience-perseverance (sabr-
mujahadah) work value alone, but without the consultative-cooperative work value in interacting
with people, would make patience-perseverance (sabr-mujahadah) less effective in achieving
contextual performance. Especially in the service sector or in management activities,
responsibilities could not be performed most efficiently by only using patience-perseverance
(sabr-mujahadah) in making efforts or when encountering difficulties and resistance in
performing tasks. The best performance can be achieved if people have patience-perseverance
(sabr-mujahadah) as well as cooperatively working as a team and consulting each other in
achieving the goals.
It is important to note that the error variance of consultative-cooperative (shura-ta’awun) has

been correlated with the error variance of piety (taqwa) specified in Section 8.7 in order for the
model to have a good fit. This suggests the presence of some elements of the piety work value in
the consultative-cooperative (shura-ta’awun) work value and vice versa. In other words, in these
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Malaysian organisations, the work value of consultative-cooperative (shura-ta’awun) can be said

to be related to the piety (taqwa) work value. The work value of piety (taqwa) according to Tong
and Turner (2008) produces excellence of the religious self, just as a life discipline and training
produces athletic excellence in the sportsman. The influence of faithfulness (piousness) in the
religion in fact has resulted in the establishment of many commercial institutions using Islamic
principles such as Islamic banks, Islamic money markets, Islamic insurance and so on. The
influence of piety (taqwa) in the cooperative work value is reflected in some commercial
institutions which run on Islamic principle such as an Islamic insurance (takaful), for example
which was built not just because of faithfulness to the religion but also on the principle which led
to mutual cooperation (ta’awun) (El-Gamal, 2007) that is to mutually cooperate and to help each
other in need. According to Jabnoun (2001), failing to cooperate can lead to dire consequences.
Likewise, according to Anto (2003), cooperation and mutual assistance (ta’awun) are the kinds
of obligations stated clearly (qath’i) in the holy Qur’an and Hadith and has become an
accelerator for economic advancement in many Muslim countries. A consultative style of work
value on the other hand, refers to equality among those consulting in order to arrive at a
collective decision. According to Al-Moharby and Khatib (2007), participation in consultations
leads to more fruitful and solid decisions. The term consultation (shura) has been used by the
holy Qur’an to indicate the importance of mutual consultation (shura) in all manner of affairs.
Consultation in Islam has been declared as the best quality for believers. According to Abbasi et
al., (2010), the absence of consultation (shura) indicates the denial of other people’s rights and
encourages a dictatorial management style in the organisation. Consultation (shura) ensures the
guidance of collective wisdom. It also gives a sense of participation to those who are consulted
in a decision-making process. It gives the participants a sense of belonging to the organisation,
which in turn encourages them to make any sacrifice for the organisation. According to
Muhammad (n.d.), if decisions are made unilaterally, they tend to alienate the employees. Thus,
the work value of consultative-cooperative (shura-ta’awun) incorporates the cooperation and
consultation innate with a sense of piety.
Without claiming it has an effect on other areas of society, the work value of consultative-
cooperative (shura-ta’awun) is closely related to Malaysian employees, where most of the
organisations are built on the foundation of social responsibility aimed at helping others whilst at
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the same time making reasonable profits. Most of Malaysian employees are Muslim and for them
the religion has some impact on their lives, their thinking and their values (Norma and Mohd Ali,
1998). Most Islamic commercial institutions such as banks, insurance, etc. operate with the
principle of Islamic values and have absorbed these values on their employees and incorporated
them as their organisational values. In fact, according to Ali, Azim and Krishnan (1995), an
alignment between individual values with the organisations can produce desired end results. The
results of this study are also consistent with that of Yousef (1999) who found that the
performance and commitment of employees were higher when they perceived their leadership
style to be consultative. In the organisational setting, a consultative-cooperative (shura-ta’awun)
work value can create a harmonious atmosphere conducive for employees to perform effectively.
According to Yousef (2000) and Krishnakumar and Neck (2002), cooperation and consultation
can alleviate mistakes. In fact, according to Abbasi et al., (2010) and Gatchalian (1997), the
consultative-cooperative (shura-ta’awun) work value if practised while utilizing appropriate
problem solving techniques will increase efficiency and pride in work improvement outputs.
This helps to involve the entire organisation in responsibility to achieve organisational growth
(Abbasi et al., 2010). Promoting cooperation and coordination amongst the various stakeholders
within the organisations would thereby lessen opportunist behaviour. Workers and shareholders
in a firm are likely to feel an increased sense of pride in their work if they are part of an entity
which strives to make a positive contribution to its surrounding communities, which are often
considered as home to a firm’s staff. This will inadvertently improve the efficiency of an
economic organisation (Fukuyama, 1995; Laville and Nyssens, 2001; Asyraf Wajdi, 2008).
Cooperatively working as a team and consulting each others in improving and perfecting
performance, would create a high performing environment which will eventually encourage
employees to make extra effort in their jobs. Thus, employees would exhibit more citizenship
behaviours (i.e. contextual performance) such as being more helpful and cooperative in order to
perform their in-role function (i.e. task performance) successfully (Zoharah et al., 2009).
According to Guiry (1992) and Agus, Barker and Kandampully (2007), employees who are
attentive, courteous, cooperative and keen to listen are more likely to enhance customers’
perceptions of service than those who are rude, inattentive and unapproachable. Behaviours such
as volunteering to carry out tasks that are not formally part of the job, persisting with extra effort
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when necessary, helping and cooperating with other people serve as a critical catalyst to
organisational effectiveness (Borman, 2004; Zoharah et al., 2009).
The results also reveal that the work value of continuous self-criticism (muhasabah al-nafs)
could affect contextual performance directly. Continuous self-criticism (muhasabah al-nafs) can
act as a “slap on the back of the head” mechanism to bring people back to reality. A problem can
be rectified if it is acknowledged and addressed early. Practising a continuous self-criticism
(muhasabah al-nafs) work value has many advantages. It could reduce the employee turnover
and increase self-esteem which is very important in enhancing employees’ contextual
performance. Employees are in the best position to recognize problems and suggest
improvements if they remain aware and interested in taking steps to make improvements in their
performance (Wilkinson et al., 1997; Njie, Fon and Awomodu, 2008). A total absence of the
continuous self-criticism (muhasabah al-nafs) work value in an organisation would entail more
need for managing employees’ performance and would therefore increase costs which could
unduly affect the organisational profitability.
A piety (taqwa) work value is also important especially for many Muslim employees. According
to Rao (2004), Malaysian entrepreneurial success is attributed to the deity. According to Lim
(2001), the concept of “tawwakkal” or God reliance has had an influence on the work values of
Malay managers. This concept suggests that every individual has to persistently pursue what
he/she desires and at the same time put their trust in God because God will help those who work
hard for their success. The belief in God is intertwined with the concept of perseverance and
diligence (Noor Hazlina, 2007) where work must be done continuously and diligently, but at the
same time put trust in God for the end results. The piety (taqwa) work value is very important to
Muslim owned businesses and in the case of Malaysia, high performance is always associated
with piety (taqwa). In Islam, working with excellence (itqan) is an act of worship (ibadah) as
long as it is accompanied by a right intention (niyyat) through the right means. The greater the
worship (ibadah), the more pious the person would become, thus increasing the likelihood that
the piety (taqwa) work value would be put into practice.
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It is important to note that, the holy Qur’an, the Sunnah and other Islamic sources have clearly
indicated that there is no merit or distinction from a Muslim to other Muslims except their
piousness (taqwa). Piety (taqwa) encompasses not only all the “do’s and don’ts” but also
additional (sunnah) acts prescribed by the teachings. Piety (taqwa) does not only affect an
individual’s relationship with God but also with other people, society, the environment and their
way of life. In this regard, piety (taqwa) is believed to shape the believers’ individuality for the
better. They become ideally more helpful as religion encourages them to mutually help each
other for their betterment. Religion encourages working to the fullest and remaining steadfast in
doing a job. It also encourages hardworking as the holy Qur’an encourages hard work to earn a
living. All these examples apply to people who practise piety (taqwa) as their work value.
Because of that, job performance is believed to be higher among employees with a piety (taqwa)
work value. However, caution needs to be taken as piety (taqwa) is not easily achieved or
measured with absolute accuracy as it involves sincerity, which sits in people’s hearts and can
only truly be seen and judged by God. Many people may claim that they have piety (taqwa) and
declare themselves to be pious, but true piousness is when they practise what has been taught by
the religion in their hearts, by their mouths and shown by their actions in every walk of their
lives. The level of piety (taqwa) also has its own tide which may rise and may also recede. Since
humans are not perfect, the level of piety (taqwa) may vary depending on an individual’s level of
faith (iman11).
In a nutshell, the Islamic work values of patience-perseverance (sabr-mujahadah), consultative-

cooperative (shura-ta’awun), continuous self-criticism (muhasabahal-nafs) and piety (taqwa) are
examples of constructive work values, useful for encouraging employees to perform their tasks
beyond their roles and responsibilities. Contextual performance can be enhanced by the presence
of these setting-related work values. This demonstrates that adopting these setting-related work
values is evidently useful in exerting a strong influence on contextual performance.
11
Iman is an Islamic term usually translated as belief or faith and is often used to refer to the strength of conviction in a Muslim
(Reference: Wikipedia, the free encyclopedia).
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9.1.3.7 Hypothesis Seven (H7)

The impact of task-related work values on employees’ task performance is stronger with the
presence of contextual performance
The results of H7 indicate the effect of task-related work values on task performance is fully
mediated by contextual performance. This annuls the findings on the direct effect of task-related
work values on task performance revealed by H5. This is not surprising as job performance
involves not only task performance but also contextual performance. Although both of the
factors (i.e. task and contextual) are important to the performance, according to Zoharah et al.,
(2009) successful task performance requires employees to perform extra-role tasks or contextual
performance. With regard to this, contextual performance is necessary for the task to be
performed successfully. Nevertheless, according to Borman and Motowidlo (1993), Campbell,
McCloy, Oppler and Sager, (1993), Motowidlo and Van Scotter (1994), and Organ (1997) the
effective construct of performance includes task performance as well as contextual performance.
In the Malaysian context, organisations have adopted not only the Islamic style but also the
Western and Japanese styles of management especially with regard to teamwork and total quality
management (Norma and Mohd Ali, 1998). Ever since, Malaysia has implemented total quality
management (TQM) in most of its organisations. TQM, team working or cooperation was found
to be an element of contextual performance and, according to Zoharah et al., (2009), these
behaviours are important for task performance to function successfully. A possible explanation is
that as the Malaysian organisations have adopted TQM which supports teamwork, cooperating
and continuous improvement in performing tasks, these elements together with the collectivism
culture of Malaysian society have influenced Malaysian companies and employees to work as a
team and help each other out in performing technical core activities, which are believed to
involve task-related work values as a daily routine. The emphasis on teamwork and continuous
improvement for example is an organisational citizenship aspect of contextual performance,
which perhaps has more impact on the employees when performing their technical job-related
activities than the impact of task-related work values on task performance directly. In other
words, although proficiency in task related jobs is related to task performance, task-related work
values do not relate solely with task performance. Instead, the effect has been mediated by
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contextual performance. This is not surprising as studies such as Zoharah et al., (2009) have
found evidence that contextual performance is essentially important for task performance to
function successfully.
In this study, task-related work values were found to have more impact on contextual
performance which indirectly influences task performance. The in-role tasks or the core of
activities could not be achieved without the help of others. Of course, activities that directly
transform the raw materials into goods and services cannot be produced without acts of
cooperation and volunteering in assisting other colleagues. Similarly, in order to make sure that
the distribution, coordination and supervision function effectively and efficiently, teamwork
which is an element of contextual performance is often unavoidably required. In fact according
to Anschutz (1995), participation in teamwork was a major factor for success within
organisations in building a partnership between workers and managers.
The cultural environment in which employees approach their work is also closely related to their
organisational culture and values. A study by Fisher (2003) has found that some elements of
contextual performance would be considered as task performance since, according to him, the
cultural environment could modify the distinction between task and contextual performance. In
Malaysia, the items in the performance appraisal, particularly among Malaysian public servants,
included elements of Organisational Citizenship Behaviour (OCB) which were considered as
task performance instead of contextual performance (Lo and Ramayah, 2009). This is in
agreement with Organ’s (1997) and Vey and Campbell’s (2004) assertions that in assessing job
performance, OCB items should be included because they are integrally measuring task
performance as well (Johanim et al., 2011.). According to Borman and Motowidlo (1993),
Motowidlo and Van Scotter (1994) and Purvanova, Bono and Dzieweczynski (2006),
Organisational Citizenship Behaviours (OCB) is another term for contextual performance. Thus,
the flimsy boundary between task performance and contextual performance in the Malaysian
context might be a possible explanation for the mediating effect of contextual performance on
the impact of task-related work values on task performance. Moreover, there is a huge overlap
between task performance and contextual performance (Wang, Law and Chen, 2008).
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In the case of task-related work values, the results revealed that the work values of perfectionism
(itqan) and responsibility (mas’uliyyah) were the strongest predictors of task-related work values
that affected contextual performance. Consistent with the findings of H5, perfectionism (itqan)
was the strongest IWV that impacted performance followed by the responsibility (mas’uliyyah)
work value. In Malaysia, a strategy to improve the total performance can be achieved through
harnessing the contextual performance. Perfectionism (itqan) and a sense of responsibility
(mas’uliyyah) would have more effect on jobs if the behaviour that contributes to the culture and
climate of the organisation and the context within which the transformation and maintenance of
the activities was carried out, was present as demonstrated in the previous hypothesis that the
practice of IWVs can affect task performance through contextual performance. Thus, a
conducive environment helps in achieving task performance. Although contextual performance
relates to volunteering to carry out task activities, the study by Purvanova, Bono and
Dzieweczynski (2006) indicated that the employees will be more likely to make extra effort
when they perceive their jobs as significant, meaningful and rewarding. This shows that the
employees would increase their efforts and work harder in any jobs either in technical core
activities or giving interpersonal facilitation if they received support, cooperation, constructive
suggestions and so forth. As indicated in a study by Griffin, Neal and Neale (2000), the
individuals who scored poorly on task performance (i.e. less technical abilities and expertise)
resorted to contextual performance in searching for help from others in order to perform
efficiently on task performance. The study by Griffin, Neal and Neale (2000) has also shown that
if an employee was weak in task performance, contextual performance does matter in achieving
better outcomes. Therefore, since task-related work values have a direct effect on contextual
performance and contextual performance has also a great influence on task performance, clearly
practising task-related work values would also affect task performance eventually.
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9.1.3.8 Hypothesis Eight (H8)
The impact of setting-related work values on employees’ contextual performance is stronger in

the presence of task performance
The findings of H8 reveal that task performance did not significantly mediate the impact of
setting-related work values on employees’ contextual performance. The impact of setting-related
work values on contextual performance is only partially mediated. It was found that task
performance did not significantly fully interact with contextual performance. The path strength
from setting-related work values to contextual performance (β=.84) is higher than the path
between setting-related work values and task performance (β=.61). On the other hand, the
strength path between task performance and contextual performance is just β=.15. This shows
that task performance did not play a significant role in mediating the impact on contextual
performance. In the interaction of setting-related work values on contextual performance,
patience-perseverance (sabr-mujahadah) was found to have the strongest predictive value
followed by the work values of consultative-cooperative (shura-ta’awun) and continuous self-
criticism (muhasabah al-nafs). Possessing patience-perseverance (sabr-mujahadah) work value
does not make employees more expert in their jobs, rather it helps them to become resilient and
persistent in overcoming obstacles and strengthen their will and determination in learning new
tasks and in improving their performance. This eventually could affect the bottom line of any
performance. In the service industry where competition is really tough and the employees have
to face different kinds of attitudes and direct confrontation from the customers, the suppliers or
the employers, practising a patience-perseverance work value would help in sustaining a
professional way of working. In jobs requiring technical skills and knowledge, patience-
perseverance could help the individual to not give up but keep strong, despite the complexities of
the tasks to be performed.
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9.1.3.9 Hypothesis Nine (H9)

Task-related work values and setting-related work values have a positive impact on employees’
job performance when applied simultaneously
The results of H9 show that task-related and setting-related work values are important in
affecting the overall job performance with task-related work values being slightly higher. In task-
related work values, responsibility (mas’uliyyah), benevolence (ihsan) and perfectionism (itqan)
were almost equally important in having an effect on job performance. In setting-related work
values, consultative-cooperative (shura-ta’awun) was the most important work value that
impinged on performance effectiveness. However, both task-related and setting-related work
values were found to be necessary to have a total impact on job performance. Perhaps a possible
explanation for the results of this hypothesis lies in the essence of having multi work values. In
management literature, many studies have indicated the importance of being all rounders in
managing performance effectiveness. Likewise, employees who possess a variety of skills,
knowledge, or even subscribed to the work values that are more prone towards task-related work
values as well as setting-related work values, could have a better chance of success at work than
those adopting only one particular work value, especially when the job requires multitasking or
performing many different tasks at once. According to Storey et al., (1994) and Storey (1995),
employees with multifunctional abilities or multi skills are positively adding to organisational
effectiveness and performance. In the same way, this study found that employees with task-
related and setting-related work values could have a significant impact on the total job
performance.
9.2 Conclusion to the Findings
As a whole, the findings of this study provide important evidence to support the impact of IWV
practices on employees’ job performance. However, people can still argue about the importance
of IWVs in exerting influence on job performance in the future. Yet, without the work values of
responsibility (mas’uliyyah), benevolence (ihsan), perfectionism (itqan) or gratitude (syukr), the
successful performance at jobs can hardly be achieved. Without the work value of responsibility
(mas’uliyyah), employees probably would not recognize the value of responsibility in performing
the tasks and duties assigned to them. Thus, they would be less likely to perform at their highest
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capacity in their jobs. Likewise, without the benevolence (ihsan) work value as a guiding values,
employees would probably still work hard but they would unlikely to go beyond their pay limit
or over their job description and their normal responsibilities. In the same vein, without having
the work value of perfectionism (itqan), employees may still complete their jobs and duties but
are less likely to perform their responsibilities in a perfect manner and may have a tendency to
ignore minor flaws. They also tend to be easily satisfied with a lesser achievement and would not
persevere in perfecting their tasks efficiently. In the end, without these work values, employees
tend to be mediocre in their achievements and so excellent performance can be endangered and
organisational productivity be at risk.
Another important feature of IWVs is the influence of religious values such as piety (taqwa).
Piety (taqwa) as mentioned in the holy Qur’an is the only merit that God looks for in people and
it is the only lens through which people are seen and distinguished by God. The holy Qur’an said
“the most honored of you in the sight of God is (he who is) the most righteous/God-
conscious/piety (taqwa). God has full knowledge and is well acquainted (with all things)”
(49:13). In other words, the only distinction made between people is through piety (taqwa).
Humans in general are identical in terms of their capability to succeed and perform. At jobs,
however, the capability of humans to be successful also depends on experience, skills,
knowledge, situation and so on. If these hold the same across the employees, the presence of the
piety (taqwa) work value would be an added advantage and could increase the chance of
achieving a better performance at work. In the responsibility (mas’uliyyah) work value for
example, the influence of piety (taqwa) denotes the responsibility towards God which
encompasses the whole professional, organisational and social (moral) responsibilities. Piety
(taqwa) also leads to contentment (redha) and gratitude (syukr) to God which shapes the
individual’s behaviours to work sincerely and efficiently and thus feel contented and satisfied
with their organisations. As a result, they tend to become more committed and more loyal
making the organisational goals achieved more easily and efficiently. In other words, piety
(taqwa) leads people to work hard both collectively and cooperatively. They also tend to confer
with subordinates and superiors when making decisions and when undertaking difficult tasks or
when performing important responsibilities. Piety also influences people to be patient and to
persevere when facing failure or difficulties and would not blame God for whatsoever had
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occurred. Instead, they constantly pursue their goals properly and regard all the failures as
training and a test of their commitment and faith (iman). Thus, practising piety (taqwa) can
indeed be a merit in distinguishing one person from another.
However, it is to be noted that piety (taqwa) is not easy to achieve. It not only encompasses ritual
acts but also all aspects of people’s lives as Islam, is not only built for just one purpose but a
complete code of life. When piety (taqwa) guides people’s behaviours in every act of their lives,
then it is sufficient to say that they are pious (muttaqin). If piety (taqwa) does not shape and
guide people in all aspects of their lives, then they are not genuinely pious (muttaqin). According
to Beekun (1996), the level of piety (taqwa) will govern people’s ethical behaviour and conducts.
Many people misleadingly think that piety (taqwa) can be achieved if they are fulfilling all the
five types of Islamic religious obligations (fardu ‘ain) such as praying, fasting, performing
pilgrimages (hajj) and alms giving (zakat12), shunning the major sins and become cynical about
why some of them are still not highly successful employees. After all, people may fake their
appearance. Many people have been entrusted with money and belongings because of a pious
and trustworthy appearance and consequently violate that trust. This is because piety (taqwa) sits
in people’s heart which can only be seen and measured by God. The holy Qur’an provided that
“He (God) knows best who has taqwa" (Qur’an, 53:32). The Prophet Muhammad (p.b.u.h) has
stated as narrated by Sahih Muslim “God does not look at your bodies or at your forms, but
looks at your hearts”. If piety (taqwa) is integral in people, the synchronization between the
value (heart/intention (niyyat), attitude (feeling/beliefs (iman)) and action
(behaviour/performance (‘amal) will result. As such, truly pious (muttaqin) people are those who
are not just good believers but also practise what has been taught by their religious belief in a full
scale and not just on a certain level. In a nutshell, piety (taqwa) above all is the most important
IWV and this has been confirmed by this study; although piety (taqwa) it is still not being
practised entirely by employees in Malaysia on a full scale, a modest presence of this crucial
work value has been shown to influence other IWVs to produce significant effects on employees’
job performance and productivity.
12
One of the Five Pillars of Islam, it is the giving of 2.5% of one's possessions (surplus wealth) to charity, generally to the poor
and needy (Reference: Wikipedia, the free encyclopedia; Quazi, 1994)
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9.3 Conclusion to the Chapter

In conclusion, the findings reveal that there are 12 valid and reliable IWVs that are empirically
established in this study. Nine hypotheses were formulated and as a result, eight (8) were
accepted and only one was rejected. The results of the hypotheses tests indicate that there is a
relationship between IWV practices and employees’ job performance. Female employees were
found to show a better performance than males. The employees’ tenure and age have also been
found to impact the IWVs and job performance relationship. Employees with a longer tenure
were found to perform better at jobs. Older employees were found to have achieved a higher
level of performance than their younger counterparts. The reason for this influence of long tenure
and older age group on employees with better performance relates to the role of the
perfectionism (itqan), responsibility (mas’uliyyah) and benevolence (ihsan) work values
practised by these groups. With regard to the factors of IWVs, the study reveals that setting-
related work values not only affect contextual performance but also task performance. However,
the strength of the relationship is stronger on contextual performance. The effect of task-related
work values on the other hand, was found not to directly affect task performance. Instead, the
effect was established through contextual performance. The results also show that an
involvement with task-related and setting-related work values concurrently can greatly benefit
employees. In other words, this study has shown that IWVs contribute significantly to
employees’ job performance in these Malaysian organisations. Table 50 summarizes the
findings.
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Table 50: The Summary of Research Objectives and its Findings
RESEARCH OBJECTIVES SIGNIFICANT FINDINGS
1 To identify what Islamic work values Initially, 56 possible core Islamic work values were identified. Of
are? these, 25 were unanimously agreed by the experts. However, only
24 were resulted when EFA was conducted. They were:
15. Responsibility
1. Competitiveness (tanafus),
(mas’uliyyah), &
2. Forgiveness (‘afw),
accountability (taklif)
3. Self-discipline (riyada al- nafs),
16. Trustworthiness
4. Gratitude (syukr),
(amanah),
5. Honesty (amin),
17. Punctuality/timeliness
6. Truthfulness (sidq),
(nazm),
7. Promise-keeping,
18. Justice/equality
8. Perfectionism (itqan),
(‘adl/qist),
9. Benevolence (ihsan),
19. Competence,
10. Hardworking and
20. God-conscious/pious
optimum effort (mujahadah),
(taqwa).
11. Continuous self-criticism
21. Transparent (syaffaf)
(muhasabah al-nafs),
22. integrity,
12. Cleanliness
23. Patience (sabr),
(tazkiyyah/nazofah),
24. Sincerity/good intention
13. Cooperation (ta’awun),
(ikhlas/niyyat)
14. Consultation (shura),
Then following the psychometric validation, 12 valid and reliable

IWVs were finalised. They were:
8. Continuous self-criticism
1. Benevolence (ihsan) (muhasabah al-nafs)
2. Responsibility (mas’uliyyah) 9. Self-discipline (riyada al-nafs)
3. Perfectionism (itqan) 10. Patience-perseverance
4. Gratitude (syukr) (sabr-mujahadah)
5. Competence 11. Competitive-cooperative
6. Hardworking and (tanafus-ta’awun)
optimum effort (mujahadah) 12. Consultative-cooperative
7. Piety (taqwa) (shura-ta’awun)
2 To examine the effect of IWVs on job

performance.
A significant positive impact exists between IWV practices and
H1: IWV practices have a strong positive employee job performance. Generally, employees who actively
practise IWVs especially responsibility (mas’uliyyah),
impact on employee job performance.
perfectionism (itqan) and benevolence (ihsan) work values
contribute the strongest effect to the IWV practices-job
performance relationship.
H2: The degree of relationship between There is a significance difference found on the effect of gender in
IWV practices and job performance varies the IWV practices-job performance relationship. Female was found
across male and female employees. to perform better than male employees in the IWV practices-job
performance relationship.
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H3: The association between IWVs and job The hypothesis that employee tenure affects the IWV practices-job
performance will be higher depending on performance relationship was accepted. Longer tenure employees
are better performers.
employee years of experience (tenure)
H4: The association between IWVs and job The hypothesis that employees’ age would affect the IWV practices-
performance will be greater depending on job performance relationship was accepted. Older employees were
employee age groups category (young vs. found to perform better in their jobs than younger group
old) employees.
H5: Task-related work values have a The findings show that the impact of task-related work values on
significant impact on task performance task performance is direct. The perfectionism (itqan) work value
was found to be the strongest IWV to predict task performance
followed by the work value of responsibility (mas’uliyyah)
There is a significant direct effect of setting-related work values on

H6: Setting-related work values have a contextual performance. The path coefficient (β) of the direct
strong impact on contextual performance impact of employee practices of setting-related work values on
contextual performance is significantly strong where the patience-
perseverance (sabr-mujahadah) work value was the strongest of
setting-related work values to predict contextual performance.
H7: Contextual performance mediates the Contextual performance mediates the impact of task-related work
values on task performance. The impact of task-related work values
impact of task-related work values on task on employees’ contextual performance is stronger than on their
performance task performance. The interaction of contextual performance on
task performance is also strong.
Task performance did not significantly fully mediate the

H8: Task performance mediates the impact relationship. Instead, it was only a partial mediation that took
of setting-related work values on contextual place. The setting-related work values were found to affect both
performance task performance and contextual performance, but the magnitude of
the effect is stronger on contextual performance.
H9: Task and setting-related work values Task-related and setting-related work values were found to have a
have a positive impact on job performance significant impact on job performance when applied
when applied simultaneously simultaneously. However, the impact of task-related work value is
slightly stronger than that of setting-related work values.
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RESEARCH FINDINGS
H1- Confirmed H2- Confirmed H3-Confirmed H4-Confirmed
Responsibility,
Perfectionism, The strongest Female is a better Long tenure is a better Older Employee is a
Benevolence, predictors of performer than the performer than a short better performer than
Gratitude, IWVs on JP Male tenure younger employee
RESEARCH FINDINGS
H5-Confirmed
H6- Confirmed H7-Confirmed H8-Not Confirmed H9-Confirmed
TRWV TP SRWV CP TRWV CP TP SRWV TP CP TRWV & SRWV JP

The strongest
Responsibility, Patience-perseverance, The strongest TRWV & SRWV concurrently
predictors of CP mediates the impact of TP does not mediate the
Perfectionism, Consultative-cooperative, predictors of have a better effect on JP
TRWV on TP TRWV on TP impact of SRWV on CP.
Continuous self-criticism SRWV on CP
Note: TRWV=task-related work values, STRWV= setting-related work values

JP=job performance, TP=task performance, CP= contextual performance
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CHAPTER 10
CONCLUSION AND IMPLICATION
10.0 Introduction
This chapter presents the conclusion of the thesis as well as the theoretical and practical
implications flowing from the major findings of the study. This conclusion is divided into three
sections. Firstly, a summary of the literature review and an overview of the major findings
gathered from the empirical exercises conducted. The second section highlights the contributions
made to an understanding of work values in literature and the implications of the study. The last
section identifies the potential for further research in this area.
10.1 An Overview of Literature Review
Despite being recognised officially by the government as early as the 1980s and being
recommended as the official organisational values, as well as being considered as the backbone
values of Islamic banking and the financial industries, Islamic work values as an area of research
in business management is still under represented. Thus, their effect on the recipients is not yet
well documented. Hence, an analysis on the impact of Islamic work values (IWVs) on
employees’ job performance together with other covariates are of considerable interest to
academics, researchers, employees, managers and international business participants, who
especially deal with organisations and employees in Muslim countries. Even if the Islamic work
values are not officially integrated into government policy, they exert an influence on Muslim
employees. Moreover, all of the IWVs discussed earlier are universally acceptable and
comparable to current business practices, thus are more generalizable across the field of work
values’ influence.
There is a great deal of research on the work values reported in the literature (Rokeach, 1973;
Meglino and Ravlin, 1998; Weiner, 1988; Elizur, Borg, Hunt and Beck, 1991). Values, as they
relate to work, have long been a topic of interest to researchers (Torres, 1990). This is because of
the potentiality in values to induce impacts on individuals and organisational performance.
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According to Elizur, Borg, Hunt and Beck (1991) values are a desirable state, goals or
behaviours on which individuals place a high worth which allows them to choose from available
options. Values have been used in many researches such as Sagiv and Schwartz (1995), Bardi
and Schwartz (2003), and Fischer and Smith (2004) to predict attitudes and behaviour directly.
Other studies such as Kluckhohn (1951), Schwartz and Bilsky (1987), Eagly and Chaiken
(1993), Fishbein and Ajzen (1975) and Rokeach (1973) also agree that values are standards of
criteria which individuals use to guide their attitudes and actions. The influence of values on
individuals’ attitudes and behaviour is also being felt in organisations. According to Hebel
(1998), an individual’s values could consequently impinge on the performance of the
organisations to which they belong. Some other researchers have also examined work values in
their research because of the potential of work values to exert a positive impact on work
behaviour and outcomes.
According to Peirson, Simnet and Pratt (1989), the relationship between work values and
performance arises as a result of the motivational influence of values (Rokeach, 1973). Aranya et
al., (1981) found that work values had a significant correlation with motivational satisfaction and
professional and organisational commitment. Ferris (1977) and Jiambalvo (1979) suggested that
vocational satisfaction was related to job effort, which is a determinant of performance.
Employee performance is also often modelled as a joint function of the level of effort expended
and the ability possessed by an employee (Watson, 1975; Ferris; 1977; Jiambalvo; 1979; Kida;
1984). As mentioned by Paarlberg and Perry (2007) and Meglino, Ravlin and Adkins (1989), the
alignment between individuals’ values with organisational goals is thought to have a direct effect
on performance in the workplace. According to Meglino and Ravlin (1998) and Scott (2000),
there are many positive outcomes of person-organisation fit for applicants, employees and
companies in the literature. Job satisfaction is supposed to increase, turnover of staff will
decrease and productivity will rise providing the applicants were matched accurately with the
organisations.
Individuals’ values can also be influenced by their religious background (Cukur, Guzman and
Carlo, 2004). According to Saks et al., (1996), the importance of religion in the life of an
employee will contribute to higher productivity and better performance. Certain religious work
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ethics such as the Protestant Work Ethic (PWE) have been tested on many different religious
followers in Taiwanese, Turkish, American, Malaysian, and so forth (Arslan, 2001). According
to Arslan (2001), the Malaysian group showed a higher PWE level than their British counterpart.
For the Sri Lankans and Australians, Niles (1999) found that the Sri Lankans had a stronger
work ethic than the Australians. Arab executives also had higher PWE levels than their
Scandinavian and American counterparts (Ali, 1988). When describing the PWE, Weber did not
claim that Islam could not produce “the spirit of capitalism”. He claims that individual belief in
Islam was not an obstacle for capitalism. In fact, the work values which were based on Islamic
beliefs consisted of elements which could also be found in most of the universally acceptable
values (Weber, 1930).
10.2 An Overview of Major Findings of the Study
The study reveals a number of findings relevant to enhancing the performance of employees in
the workplace. The major findings of this study are as follows:
10.2.1 The Configuration of the Constructs of Islamic Work Values (IWVs)
Empirical results from this study established the existence of 12 constructs of Islamic work
values (IWVs). In the beginning of the study, 56 IWVs were synthesized from the literature on
Islamic work values. Through psychometric processes, only 12 IWVs were successfully
established. They were: competence, responsibility (mas’uliyyah), gratitude (syukr), benevolence
(ihsan), continuous self-criticism (muhasabah al-nafs), perfectionism (itqan), self-discipline
(riyada al-nafs), hardworking and optimal effort (mujahadah), piety (taqwa), consultative-
cooperative (shura-ta’awun), competitive-cooperative (tanafus-ta’awun) and patience-
perseverance (sabr-mujahadah). The results of this study have also established a number of
important features which could be useful in establishing the relationship between IWV practices
and employees’ job performance in a Malaysian organisation. Certain IWVs such as
responsibility (mas’uliyyah), perfectionism (itqan) and benevolence (ihsan) were found to have
more effect on performance than the others.
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10.2.2 The Impact of IWV Practices on Employees’ Job Performance
The study has established that the Islamic work values (IWVs) of responsibility (mas’uliyyah),
perfectionism (itqan), benevolence (ihsan) and gratitude (syukr) had the strongest impact on job
performance among employees in Malaysian organisations. This suggests that four out of 12
variables that form the IWVs are the strongest predictors which influence the relationship
between IWV practices and job performance in the organisations studied.
10.2.3 The Impact of Task-Related Work Values and Setting-Related Work Values on Job
Performance
The results also revealed that a two-factor model of IWVs (task-related work values and setting-
related work values) had a significant direct effect on contextual performance. Particularly,
among setting-related work values, patience-perseverance (sabr-mujahadah) was found to be the
strongest predictor impacting on contextual performance, whereas among task-related work
values, perfectionism (itqan) was shown to be the strongest. The impact of task-related work
values on task performance was found to be mediated by contextual performance. By contrast,
the impact of setting-related work values on contextual performance was found not to be
mediated by task performance. Although, both task-related and setting-related work values were
found to have a stronger effect on contextual performance than on task performance, contextual
performance could affect task performance indirectly. This is not uncommon as some studies
have found that contextual performance in the Malaysian context was sometimes referred to as
task performance (Lo and Ramayah, 2009). This style of performance can consequently create a
chain effect, where the total effect of performance can be escalated through contextual
performance which is proven to exert influences on task performance.
10.2.4 The Influence of Gender, Age and Tenure of Employees in Moderating the Impact of
IWV Practices on Employees’ Job Performance
The study has revealed that in terms of gender differences, females are generally better
performers than males. However, a conclusive interpretation has a caveat as some social
desirability effects might have been influenced in this finding. In terms of tenure as a moderating
effect on the IWVs and job performance relationship, the study has confirmed that in general,
employees with a longer tenure working for the organisation are better in performing their jobs
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than employees with a shorter tenure. Likewise, an older employee was also found to show better
performance than a younger employee. The high performance indicated by both the longer tenure
and the older group employees was not only because of their job experience but also due to their
adoption of the work values of perfectionism (itqan), responsibility (mas’uliyyah) and
benevolence (ihsan). These work values have been found throughout this study to have a
significant positive impact on performance. On the other hand, the short tenure and the younger
group of employees, although they have also practised these work values in performing their
jobs, the strength of their practices is lower in magnitude as compared with the other two groups.
This could have contributed to their lower effect on performance.
10.3 What Can Be Learned from This Study?
The literature on management work values has found at least 76 management work values in
general and among these, 31 were related to work performance. Perhaps there were some other
work values which could influence workplace performance but have not been studied or were
studied but were not published, or there were more work values that could have an effect on
performance but were unknown to this study. Therefore, based on these 76 work values, only 31
have been found to have relationships with job performance.
With regard to IWVs, the study found 56 IWVs which have been reported in the literature. As in
management work values, there may be more IWVs which were not being studied or were being
studied but were not considered in this study. Therefore, based on these 56 IWVs gathered, 22
IWVs were found to literally overlap with management work values. Of these 22 IWVs, only 14
were found to intersect with performance effectiveness in a management context. In this thesis,
the findings revealed that responsibility (mas’uliyyah), perfectionism (itqan), benevolence
(ihsan) and gratitude (syukr) were the strongest predictors of job performance. With regard to the
effect of setting-related and task-related work values on work performance, the study reveals that
patience-perseverance (sabr-mujahadah), consultative-cooperative (shura-ta’awun), continuous
self-criticism (muhasabah al-nafs) and piety (taqwa) have most contributed to the effectiveness
of setting-related work values on performance. Equally, perfectionism (itqan), responsibility
(mas’uliyyah), benevolence (ihsan), competitive-cooperative (tanafus-ta’awun), gratitude (syukr)
and self-discipline (riyada al-nafs) were found to be the strongest predictors of task-related work
258
values affecting performance. Of these, responsibility (mas’uliyyah), self-discipline (riyadatul

nafs) and gratitude (syukr) were found to be coherent with previous studies reported in the
literature of management work values (such as Barrick and Mount, 1991; Ng and Feldman, 2009;
Raduan et al., 2010; Mohd Rizal et al., 2007; Werner, 2000; Furnham et al., 2005 and Paarlberg
and Perry, 2007) which could have a significant influence on performance.
Furthermore, this study also specified the work values of competitive and cooperative to be a
hybrid construct called competitive-cooperative (tanafus-ta’awun). Competitive-cooperative
(tanafus-ta’awun) is one of the task-related work values to have shown a significant association
with work performance. In current management literature however, competitive and cooperative
work values were being studied independently. In this study, they were regarded as a single
construct of competitive-cooperative (tanafus-ta’awun) specified by a measurement model of
SEM. Competitive and cooperative work values in general were found by several studies to be
contributing to the effectiveness of performance (Paarlberg and Perry, 2007; Witt et al., 2002;
McManus and Kelly, 1999 and Motowidlo and Van Scotter, 1994).
As mentioned earlier, the study has also found the work values of benevolence (ihsan),
perfectionism (itqan), patience-perseverance (sabr-mujahadah) and consultative-cooperative
(shura-ta’awun) to be important in exerting significant impacts on performance. The effect of
these work values on job performance, however, has not been highlighted previously, although
some researchers have touched on the importance of having these work values in the
organisation. For example, Scott et al., (1997) and Douglas (2007) have explained the work
value of perfection among workaholics. Similarly, Schwartz (1992, 1994) has also mentioned
benevolence as one of the work values in his studies, yet the technical meanings of the same
literal terminologies used are different. Therefore, in this study the work values of benevolence
(ihsan), perfectionism (itqan), patience-perseverance (sabr-mujahadah) and consultative-
cooperative (shura-ta’awun) can be considered as relatively novel. It is worth noting in this
connection that benevolence is actually being taught by all religions. In Islam, “ihsan” is the
English translation of the term benevolence which has several different shades of meaning.
Ghazanfar and Islahi (1990) and Ghazanfar (2000) referred to the Prophet Muhammad’s sayings
that “ihsan” signifies complete concentration in the performance of the devotional duty to the
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extent that one should realize that God is always watchful of all His servants in the performance
of their devotional acts. However, “ihsan” also means extra consideration to others in whatever
they do. Therefore, taking these two shades of meaning, the IWV of benevolence (ihsan) is
distinctively unique from benevolence found in other religions. In this respect, benevolence
(ihsan) specified in this study can be considered as a unique IWV. In interpreting the findings
highlighted above, the information is summarized in Diagram 4. This diagram contains complete
information of work values as a result of this study. Particularly, this study expands the literature
incorporating new information regarding Islamic work values, management work values and
workplace performance.
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Diagram 4: The Summary of the Intersections
between Management Work Values, Islamic Work Values
BOX ONE (1) and Workplace Performance As a Result of This Study
BOX FOUR (4)
1. Ability
1. Competitive-cooperative
2. Ambition
(tanafus-ta’awun)
3. Capability/capable
2. Consultative-Cooperative
4. Commitment
(shura-ta’awun)
5. Concerns for others
3. Piety or God-Consciousness
6. Courageous
(taqwa)
7. Imaginative
4. Continuous Self-Criticism
8. Independence
(muhasabah al-nafs)
9. Initiative
10. Helpful
11. Outlook
12. Perseverant
13. Pro-active
14. Skill
16. Tolerance
(never give up)
BOX THREE (3)
1. Accountability 12. Benevolence

2. Competence (ihsan)
BOX TWO (2) 3. Competitiveness 13. Gratitude
4. Cooperation (syukr)
1. Cleanliness 4. Honesty 5. Creativity 14. Patience-Perseverance
2. Fairness 5. Integrity 6. Diligence (sabr-mujahadah)
3. Forgiveness 6. Loyalty 7. Hardworking 15. Responsibility
8. Honesty (mas’uliyyah)
9. Intelligence 16. Self-Discipline
10. Self-evaluation (riyada al-nafs)
11. Passion for excellent/
achievement-oriented
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As mentioned previously, the literature review of this study revealed that management work
values in general consisted of at least 76 of them and among these, 31 were related to
performance outcomes. On the other hand, there were at least 56 IWVs revealed in a further
literature review and among these, only 22 were similar (in the literal sense) to those of
management work values. Of these 22, 14 were found to overlap with performance (please see
Diagram 3 on page 66). The area between IWVs and performance was found to overlap only
with perfectionism (itqan). Since the area between Islamic work values (IWVs) and job
performance has not yet been fully explored due to the lack of research, the gap still remains to
be filled. However, some important findings regarding the gap in this area have been drawn in
the current study. One of them is that the Islamic work values of perfectionism (itqan),
continuous self-criticism (muhasabah al-nafs), consultative-cooperative (shura-ta’awun),
piety/God-consciousness (taqwa) and competitive-cooperative (tanafus-ta’awun) were found to
show significant effects in influencing performance. With that, the gap in the intersected area
(i.e. between workplace performance and IWVs) is now slowly being eased (please see Diagram
4 on page 259). The findings of this study have provided some inputs to close the gaps. In
addition, the study has also found that Islamic work values (IWVs) have a stronger effect on
contextual performance than on task performance. The Islamic work values (IWVs) affect task
performance through contextual performance.
Diagram 5: The Dyadic Effect of IWVs on Task Performance
ISLAMIC CONTEXTUAL TASK

WORK VALUES PERFORMANCE PERFORMANCE
It is important to note that the identification of overlapping work values between IWVs and
management work values in Chapter 3 was made on the basis of similarities in their literal
meanings or based on their face values. The technical meanings or the true terminological usage
may be to some extent different (the discussion on the terminology or technical meanings of the
main IWV constructs in this study can be found in Appendix 1). For example, the work value of
responsibility (mas’uliyyah) in this study is technically regarded as a distinctive IWV because of
the inclusion of responsibility to God in the item specifying the construct of responsibility.
262
However, in the literal sense, responsibility (masu’uliyyah) is considered as part of management

work values. Likewise as mentioned earlier, the technical meaning of benevolence (ihsan) to
some extents is different from the benevolence found in most management literature of work
values. Benevolence (ihsan) has been highlighted in Chapter 3 to be one of the work values
overlapping with IWVs based on its face values and literal identification. Because of that,
responsibility (mas’uliyyah), benevolence (ihsan) or other IWV’s specified in this study such as
patience-perseverance (sabr-mujahadah), self-discipline (riyada al-nafs) and gratitude (syukr)
are included in Box Three (3), instead of Box Four (4) indicated by Diagram 4 above. Since
these work values have been presented more in the literature of management work values, this
study gives credit for them to be included in Box Three (3) although their technical meanings are
to some degree different. On the other hand, the work value of perfectionism (itqan) was
identified as included in Box Four (4). Although some researchers have mentioned perfectionism
in their studies, perfectionism as a management work value per se is yet to be widely explored.
In this case, perfectionism (itqan) is given more credit to IWVs.
The inclusion of the IWV’s of responsibility (mas’uliyyah), benevolence (ihsan), patience-

perseverance (sabr-mujahadah) and gratitude (syukr) in Box Three (3), gives an indication that
they are very relevant to current management practices and can fit into a broader context which
can play a vital role in affecting performance effectiveness among the employees and, thus
eventually, the organisations. On the other hand, the inclusion of the IWV’s of perfectionism
(itqan), consultative-cooperative (shura-ta’awun), continuous self-criticism (muhasabah al-
nafs), competitive-cooperative (tanafus-ta’awun) and piety (taqwa) in Box Four (4) indicates
that these work values are unique to IWVs as they have not been widely explored in the literature
relating to management work values. Even so, their contribution to performance effectiveness in
the workplace should not be underestimated as the findings of the current study have established
that they are as a matter of fact highly influential in bringing about enhanced performance.
10.4 The Compatibility of the Findings to fit a Broader Context
Some of IWVs indicated by this study such as responsibility (mas’uliyyah) can be found in any
high performance employees and has been advocated by many organisations. Also, some other
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IWVs such as gratitude (syukr), benevolence (ihsan) and self-discipline (riyada al-nafs) for
example are compatible with other work values found in the literature.
Almost all of IWVs found in this study are applicable to a wide variety of contexts because they
have commercial elements that relate to work performance. In the organisations, the work value
of responsibility (mas’uliyyah) is closely related to the management terminology of
empowerment, while the work value of cooperation has been used by management to refer to the
practice of teamwork. The new trends in the Malaysian economic development perhaps explain
the reason for the increased acceptance of the responsibility (mas’uliyyah) work value by
Malaysian employees. According to Deller, Oswald and Schoop (2002), today’s Malaysian
economy is more service-oriented, therefore requires more team work involvement. Literature
has shown that worker empowerment can lead to enhanced output, profit, work satisfaction and
decreased staff turnover in firms (Ongori, 2007). When this empowerment occurs, the
organisation would experience a lower labour turnover (Cook, 1994; Lashley, 1999), thus there
would be soaring employee confidence and staff would take accountability for their own
programme and its development (Barry, 1993; Lashley, 1999). According to Raquib et al.,
(2010), Malaysia has gradually been embracing the empowerment process in order to enhance
their organisational performance. De-bureaucratization efforts by the Malaysian government
indicate a desire to empower people through privatization and the establishment of partnership
links between the private and public sectors. Workplace values in Malaysia postulate a truly
admirable system which contains definitive values and which may well be conducive to back up
the process of empowerment. According to Stone (1992), employees who are empowered are
certain to be more productive, flexible and supportive. Empowerment can elevate the self-
efficacy, productivity and satisfaction of employees (Heslin, 1999; Raquib et al., 2010).
Similarly, gratitude (syukr) is also widely used in management under the term recognition. In
manufacturing and service organisations for example, recognition is indeed a powerful positive
reinforcement for employee behaviour, leading to performance improvement (Luthans, Maciag
and Rosenbrantz, 1983; Ottemann and Luthans, 1975; Welsh, Luthans and Sommer, 1993;
Luthans, Fox and Davis, 1991; Snyder and Luthans, 1982). Particularly in a service application,
recognition as the incentive was found to improve performance by 15 per cent on average
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(Luthans and Stajkovic, 2000). Similarly, continuous self-criticism (muhasabah al-nafs) also has
a universal application as it is closely related to the practice of performance appraisal. Patience-
perseverance (sabr-mujahadah) should not be ignored as it is important for the survival of the
organisation. Without patience-perseverance (sabr-mujahadah), success or enhanced
performance is hard to achieve. The competitive-cooperative (tanafus-taa’wun) work value is
also an emerging popular theme in management where competition must be achieved in a
cooperative way. Competing with new business entrants or rivalry from competitors for example
must be tempered in a constructive way in order to instil a good reputation for future
stakeholders and shareholders. Likewise the consultative-cooperative (shura-taa’wun) work
value is also important especially for the leader or the manager in making a decision or in
delegating tasks or duties so that everyone can be involved in the decision making processes.
Furthermore, it can demonstrate a cooperative style of working as a team in order to produce
excellent outcomes. Consultation and cooperation if combined in practice are believed to have
more effect than if either of them is practised independently.
Correspondingly, the work value of self-discipline is found in nearly all management literature
and has been practised by many successful entrepreneurs (Suryana, 2001; Wan Sabri, 2003).
Perhaps the only distinctive one of the IWV constructs in comparison with the others is the
Islamic work values of piety (taqwa) and hardworking and optimum effort (mujahadah). Despite
this, these two IWVs although closely related, are not exclusively Islamic. Every religion has its
own way of showing piety. The Islamic way is on the basis of what has been encouraged by
Islam to do, as well as to leave what has been prohibited, and also to be always mindful of God’s
pleasure and displeasure. Depending on one’s perspective, the piety (taqwa) work value can be
used by other people as piety (taqwa) literally means doing what God has ordered and leaving
what God has prohibited. However, the term “taqwa” in the holy Qur’an specifically refers to
the followers of Islam as it relates to faith (iman). Only through faith (iman), can piety (taqwa)
be manifested and developed and consequently create a significant improvement in people’s
behaviour and, thus, eventually their performance.
Similarly, the work value of hardworking and optimum effort (mujahadah) also relates closely to
other management concepts of work values except that it has an element of “tawakkal” or
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reliance on God. The concept of “tawakkal” or God reliance means that after all the hard work
and resources have been exhausted, the end results are up to God to decide. The element of
“tawakkal” in the hardworking and optimum effort (mujahadah) work value implies that the
work must be done to the best of one’s ability and at the end when nothing more can be done,
then to put trust in God who would decide the outcome.
Some of the Islamic work values (IWVs) which have similarities with general management work
values could fit into a wider context of work values research. The most important finding from
this study is that the responsibility (mas’uliyyah), gratitude (syukr), perfectionism (itqan) and
benevolence (ihsan) work values act to affect the performance the most, should not be obstacles
for other people to practise these four IWVs as they are, in general, applicable and universally
values related. Gratitude (syukr) also should not be underestimated as gratitude can act as a
motivator, providing intrinsic rewards by the organisations to boost employees’ morale in
working hard to improve performance. The findings of the study should not be regarded as
irrelevant to other people belonging to different religions, although the predictors of this study
are the Islamic work values (IWVs) as they are also related to other common management work
values’ research. The findings of this study which suggest that gender, tenure and age can have a
significant moderating effect on the work values and performance relationship could also be an
added advantage for the organisations to develop their performance goals and techniques. The
findings of the study also provide an insight into the new management dimension of work values
and performance.
With the new trends of managing performance, concentration on only one best work value is no
longer a current “best practice”. For example, the competitiveness work value alone cannot
secure a better outcome of performance. Instead, the competitive-cooperative (tanafus-ta’awun)
work value would work better to secure a continuous performance. Likewise, the consultative
work value alone is not sufficient to affect performance, but must be combined with the
cooperative work value to produce better results. By the same token, the element of perseverance
must be present for the work value of patience to have the best effect. In addition to that, the
work values of benevolence (ihsan) and perfectionism (itqan) are an essential requirement for
every employee to have a significant impact on performance. The findings of the study suggest
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that task performance and contextual performance are equally important in order to have a
comprehensive effect on job performance in the organisations.
10.5 Contributions of the Study
This study makes a number of contributions for a variety of literature streams. The study
contributes to the existing literature especially in the area of work values. The following
contributions are worth mentioning.
10.5.1 Contribution to knowledge
1. The study developed a number of models linking IWVs with job performance which
includes contextual performance as well as task performance. The models were then
tested and were found to be supported by the data from this study.
2. The study identified and specified 12 Islamic work values which are highly effective in
influencing employees’ job performance.
3. The research added new knowledge to the existing literature on work values by including
the 12 Islamic work values (IWVs) specified in this study to current literature. These
work values can have significant influences on employees’ performance.
4. The study has found that benevolence (ihsan), perfectionism (itqan), patience-
perseverance (sabr-mujahadah), competitive-cooperative (tanafus-ta’awun) and
consultative-cooperative (shura-ta’awun) have great influence on workers’ performance.
The findings indicated that the gaps between IWVs and job performance have been
intersected by benevolence (ihsan), perfectionism (itqan), patience-perseverance (sabr-
mujahadah), competitive-cooperative (tanafus-ta’awun) and consultative-cooperative
(shura-ta’awun).
5. The study also supported the current literature that work values covering responsibility
(mas’uliyyah) and gratitude (syukr) have positive impacts on enhancing employees’
performance in Malaysian organisations.
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6. The research also refined the dimension of contextual performance as well as task
performance by showing that work values are more closely related to contextual
performance than task performance. The study also confirmed that task-related and
setting-related work values were more strongly related to contextual performance than to
task performance. However, work values can still be used to appraise task performance
through contextual performance. As mentioned by Griffin, Neal and Neale (2000),
contextual performance can have a strong impact on job performance when employees
have a low level of task performance. This study has found support for this statement.
7. The study confirmed that IWVs are important in impinging on employees’ job
performance. The IWV’s of responsibility (mas’uliyyah), perfectionism (itqan),
benevolence (ihsan) and gratitude (syukr) are significantly important to encourage
employees to perform better at work.
8. The study also expanded the scope of IWVs into a two-factor model: task-related and
setting-related work values, in specifying the impact of IWVs on contextual performance
as well as on task performance.
9. The study also contributed to the knowledge on IWVs and added IWVs to the current
literature concerning work values in general and behavioural outcomes in particular.
10. The study also highlighted the high performing IWVs that would be useful for employees
or their organisations to associate with in order to support developing a high working
performance environment within the organisations.
11. The study also introduced three IWVs, patience-perseverance (sabr-mujahadah),

consultative-cooperative (shura-ta’awun) and competitive-cooperative (tanafus-taa’wun)
to the literature which have significant combined impacts on performance.
12. The study further emphasized the role of piety (taqwa) as a very relevant value to
management practices and could be the most influential work value to affect employees’
performance. In so doing, this study defends the role of religious work values as the most
relevant values to management practices which can be channelled to workplace
performance and organisational effectiveness.
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13. The study also strengthened the link between IWVs and performance with the inclusion
of other covariates such as gender, tenure and age. Different demographics of employees
can have a potential impact on the practice of work values and performance. The
differences in workers’ demographics not only enriches the organisational culture but
also drives employees’ job performance.
In general, the study has contributed to the refinement and advancement of the knowledge of
work values in the Malaysian context. The study introduced new dimensions of work values.
These work values play important roles in increasing workers’ performance at work. In other
words, this study has made significant contributions to literature by strengthening the link
between Islamic work values (IWVs) and job performance in the Malaysian setting.
10.5.2 Methodological Contributions
In addition to theoretical contributions, the study also proposed several contributions to the
methodology. They are:
1. The study ascertained the psychometric properties of IWVs variables. This is notably
important in order to establish valid and reliable constructs or variables, especially for a new
study. These measures can be replicated for future studies with measurement models using SEM.
2. The study also provided a basis for the development of one factor and a two factor models of
IWVs. The two-factor model has produced two factors of IWVs, that is task-related and setting-
related work values. The one factor model produced the direct effect of IWV practices on
employees’ job performance. These measures can be replicated in future studies of different
and/or similar cultural and/or religious settings as they would be appropriate for the
measurement of the various constructs of work values.
3. The study provided evidence on the moderating effect of gender, age and tenure of employees
in the IWVs-job performance relationship by using a multi-group analysis of SEM and also on
the place of mediating effects by using both unconstrained and constrained SEM models.
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10.5.3. Managerial Contributions
In a practical sense, the study can be useful in many different ways. The potential managerial
contributions of the thesis are outlined below:
1. Since it is necessary to improve the performance of employees, organisations and employers

need to be aware that work performance can be improved and increased by many different ways.
Depending upon the context, cultures or religions, the performance of employees can be targeted
not only through traditional ways of motivation or rewards, but also through inculcating the
practice of certain work values such as responsibility (mas’uliyyah), perfectionism (itqan),
benevolence (ihsan), gratitude (syukr), consultative-cooperative (shura-ta’awun), God-
conscious/piety (taqwa) or patience-perseverance (sabr-mujahadah) which were found to be
very effective in bringing about better and higher levels of performance.
2. Since it is important to develop and support organisational goals, the organisations or the
employers need to observe that the impact of the Islamic work values of responsibility
(mas’uliyyah), perfectionism (itqan), benevolence (ihsan) and gratitude (syukr) on employees’
job performance is distinctive. Thus, they will be in a better position to develop and support short
or long term strategies, training or intervention by taking these work values into account.
3. The organisations or the employers can use the constructs as an input for human resource
management in terms of employees’ recruitment. It follows that the key dimensions of
performance identified in this thesis can be used as guidelines to assist in the selection process of
new employees. According to Sagie, Elizur and Koslowsky (1996) and Adkins, Russel and
Werbel (1994), work on the recruitment process discovered that various firms utilized the value-
congruence between the work values of the candidates with the recruiters as a selection tool.
4. The organisations or the employers can use the findings of this thesis as an input into
broadening their understanding of the role of employment tenure, gender and age of the
employees in influencing IWVs impact on job performance.
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10.6 Managerial Implications
There are several practical implications that arise from the findings of this study. With the
increasing trend of Muslim countries’ business and trading relationships with Western and other
Asian business counterparts as well as with the growth of Muslim employees nationally and
internationally, the increasing role of Islamic work values in the management of businesses in
Muslim countries including Malaysia cannot be ignored.
Currently, Malaysia is the hub of the Islamic Banking and Finance industry. Malaysian success
in this industry can be attributed to the Islamization process of the economy (Obiyathulla, 2008).
Obiyathulla (2008) noted that most countries have two legs of the capital market, that is the sub-
segment of the overall financial sector, which would be the equity or stock market and the bond
market. According to Obiyathulla, (2008) there have been three main trends: globalization,
liberalization and Islamization of products and services over the last three decades. Most other
capital markets in the world have experience of the first two, Malaysia however has the
advantage that it has experienced all of the trends and Islamization has played such an important
role in Malaysia that it has changed the topography of the financial sector and it has also been the
main source of economic growth involving capital market products and services. Of the three
trends mentioned above, the Islamization of the capital market has been the most pervasive
(Obiyathulla, 2008). It is to be noted that the level of practice of IWVs among employees in
Malaysia and other Muslim countries might be different. The data of this thesis was taken from
the employees of top organisations in Malaysia that are the leading players in the Malaysian
economy such as Telecom Malaysia, Tenaga Nasional Berhad, Takaful Etiqa, Bank Muamalat
Malaysia Berhad, Institute of Islamic Understanding Malaysia, Pilgrim Fund Board of Malaysia
and Malaysian Public Services Department.
The findings relating to the practice of IWVs in Malaysia demonstrate that responsibility
(mas’uliyyah), benevolence (ihsan) and the perfectionism (itqan) followed by patience-
perseverance (sabr-mujahadah) and gratitude (syukr) were proven important in affecting the
bottom line of employees’ performance. This thesis informs the managers or the employers about
the most influential work values, which are directly relevant to the design of a performance
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management system for the organisation. According to Chatman (1989), there are three types of
theories extant in the literature regarding the effect of work values on people. The person theorist
assumes that once the individual is identified as highly cooperative, he or she is expected to be
cooperative across the organisational context (Epstein and O’Brien, 1985; Chatman, 1989).
While, a situational theorist would assume that once the organisational context promotes
cooperation, for example the new entrants can be expected to engage in cooperative activities
(Louis, 1980; Van Maanen and Schein, 1979). An interactionist on the other hand, would point
out that a cooperative person would be most cooperative in an organisation that emphasizes
cooperative culture, but she or he also might be competitive in an organisation that strongly
promotes competitive behaviour. Similarly, according to Chatman (1989) a competitive person
might engage in cooperative activities if the organisations strongly promoted such activities.
Therefore, depending on which theory the managers or the organisations believe in, the findings
from this thesis can be used either to develop their management strategies or as guidelines to
increase performance in the organisation.
Specifically, the results of the thesis communicate to the public that the IWVs which are based
on the Islamic religion is not a passive domain which is irrelevant to management practices.
Instead, they play more active roles as they are not only found effective in bringing changes to
workers’ performance but also, importantly, they are beneficial to the organisation’s prosperity,
as the potential customers or investors will be more prone to participate and associate positively
with the value-added organisations. Other than that, the findings could also contribute to
managerial implications as they (the managers/employers) can incorporate the two-factor model
(i.e. task-related and setting-related work values) in their organisations onto their employees in
carrying out their duties. The organisations or the managers can also introduce these work values
to their employees and reward those who adopt them when dealing with task-related or setting-
related scenarios within and outside the organisations.
Another practical implication for HRM is that the organisations could consider the work values
of benevolence (ihsan), perfectionism (itqan), responsibility (mas’uliyyah), gratitude (syukr) or
patience-perseverance (sabr-mujahadah) in recruiting staff. For instance, the organisation could
select future employees who possess high levels of benevolence (ihsan), perfectionism (itqan) or
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responsibility (mas’uliyyah) to their organisations as these work values could predict the
employee’s level of job performance effectively. The organisation could also provide training or
courses to increase these levels of values among their current and prospective employees.
According to Puvanasvaran et al., (2008), training is necessary in order to develop a workforce
which is capable of shouldering increased responsibility. Training is also needed to develop
multi-skilled workers and to create an environment in which workers develop the skills and
ability to push for continuous improvement.
The findings of the study also should encourage the managers or the policy makers to include the
work value of perfectionism (itqan) as part of their corporate values. The work value of
perfectionism (itqan) involves being efficient and accurate in setting the target as well as having
an effective style of working. The work value of perfectionism (itqan) emphasizes the perfection
of quality rather than quantity and has to be performed in effective ways and with exact
accuracy. Possessing this work value would be a strength for any employee as it is transmittable
to other high performance work values such as benevolence (ihsan), responsibility (mas’uliyyah)
and the like. This value will affect the whole organisation and a culture of excellence (itqan) will
be established in the organisation. In terms of practical implications, the findings of this study
can help in enhancing job performance and therefore increase the productivity of employees in
the Malaysia economy in general and at the organisational level in particular.
10.7 The Major Findings and their Implications at a Glance
In recapitulation, the major findings of this study are highlighted together with their practical
implications for both management performance and employees. Below are the major findings of
the study and their practical implications at a glance.
10.7.1. Responsibility. Responsibility appears to be the strongest predictor of Islamic work

values (IWVs) affecting job performance. It is also one of the task-related (activities directly
related to performing the job) work values that generates superiority in employees’ task
performance. Responsibility proves that the essence of work performance is on the fulfilment of
responsibility to the assigned job efficiently and effectively. As in other religions, responsibility
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is also vital in Islam because it is through responsibility that a Muslim can demonstrate his/her
unconditional faith. Islam sees responsibility as an obligatory duty that has to be performed,
considering job responsibility as a contract of trust (amanah) between employees and employers.
The employment is a bound contract that employees and employers are obliged to fulfil. The
Prophet Muhammad (SAW) mentioned that a person is deemed to have practised hypocrisy
when that person has failed to perform the job he/she has been entrusted with. Trust between the
employees and employers is crucial because responsibility is discharged through trust which also
ensures the delivery of performance. Therefore this finding is understandable given the fact that
it is generally believed that the more responsible the worker is the more likely that his/her
performance would be enhanced. This applies to Malaysian organisations as the above principle
is widely practised at the organisational level in Malaysia.
Implication for managers
The finding has important implications for Malaysian organisations in terms of the integration of
responsibility as a core value at the organisational level. Furthermore, this value can be
integrated into the syllabus of educational institutions in designing a management course, in
order to emphasize the importance of responsibility in managing organisational performance
effectiveness. As a follow-up integration, the organisation can provide an internship program for
students in the areas where this particular value would be reflected. The organisation can then
consider employing these students afterwards as they have been educated and trained in this
important value. In the mean time, the organisations can also embark on programs and training
focusing on the development of job competencies corresponding to the need for job
responsibility in their current employees, so that organisational performance can be boosted to
the maximum level. More specifically, Malaysian organisations can develop effective
management strategies to include responsibility as a core theme and integrate these strategies
into their organisational policies to enhance their productivity and quality of performance.
Implication for employees
The implication of this finding is that employees can be encouraged to practise responsibility in
performing their jobs as this value can enhance their level of performance in the organisation and
thus is crucial for their career development. In improving the productivity level of the jobs,
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employees can prepare their job responsibility checklist target and work cooperatively with their
managers in making sure the set targets are achieved and recognized. More specifically, this
checklist can be used as a reference index in responding to the performance appraisal evaluation
and/or progress reports prepared by their managers either for management record purposes or for
career advancement and promotion. The specific implication for Muslim employees is to realize
that job responsibility becomes an obligatory duty for employees when they enter the
employment contract. This means that it is considered an offence for Muslim employees who do
not perform their responsibility as expected when they have received the remuneration in return.
Therefore, Muslim employees have to accept job responsibility as one of the obligatory duties
commanded by Islam, hence must be fulfilled.
10.7.2. Perfectionism. Perfectionism emerges as the second most important predictor of IWVs
affecting job performance. It is also one of the task-related (activities directly related to
performing the job) work values which contributes to the effectiveness of task performance
among employees. Although perfectionism has not been widely researched in the contemporary
main stream management literature as a work value, the practice of perfectionism has been
universally endorsed. Islam clearly approves the practice of perfectionism. In Islam, the most
blessed action by God is the one with perfection. Perfectionism creates employees with high
levels of perfection in their delivery and management of assigned jobs. Rationally the more
perfect the worker is, the higher the performance he/she is likely to achieve. Therefore an
absence of perfectionism can only lessen the quality level of employees’ performance, having a
negative impact on organisational effectiveness and stability.
The possible implication of this finding for the management of Malaysian organisations would
be to emphasize perfectionism in managing their performance and to alert employees on the
major consequences of imperfect work on clients, the public and the quality standard or the
reputation of the organisation. Perfectionism applies especially to employees involved in very
risky tasks such as electricians, engineers, nurses or operators. Any imperfection in performing
these jobs can potentially inflict casualties to the public as well as to employees. The specific
implication of this finding would be for Human Resource in terms of incorporating the
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perfectionism value into the selection and recruiting process of employees, especially for jobs
requiring a high degree of perfectionism such as those mentioned above. This is crucial because
if the applicant and the job requirements are not appropriately matched, not only would the
performance be uncertain but, most critically, the risk of imperfect work could be harmful.
Furthermore, the organisations can implement policies for providing better remuneration and
compensation packages for jobs involving high levels of perfectionism as well as for jobs that
are critically important, to ensure organisational stability and profitability. However, even in the
case of less important and/or less risky jobs, the organisation still needs to pay adequate attention
by implementing policies for rewarding employees who practise perfectionism in their jobs,
which will be translated into their workplace performance. Rewarding the act of perfectionism is
likely to encourage the creation of this important value in employees which would then
transform the value into their working behaviour.
This implication of this finding for employees would be to practise perfectionism in their jobs
and to find pleasure in doing so. Most successful people are competent people and they perform
their jobs to the best of their ability with perfection. Therefore, the implication is for employees
to instil in themselves a sense of pleasure for perfection as a desired value and to reflect on the
consequences of imperfect work performance on people’s well being. As a result, they will feel
self-fulfilling and contented with their work if they perform their job perfectly. Moreover, they
will also tend to be more responsible to do their jobs with utmost perfection. This will encourage
employees to continue perfecting their skills, knowledge and experience in order to perform their
work regardless of their age group, gender or rank in the organisation.
10.7.3. Benevolence. Benevolence has been found to be the third strongest predictor of IWVs
affecting job performance. It is also one of the task-related (activities directly related to
performing the job) work values that increases task performance among the employees.
Benevolence is defined as doing something extra, above and beyond the duties assigned.
Benevolence creates high commitment in employees without which they would never go beyond
their assigned responsibility to perfect their jobs. The holy Qur’an provided that Muslims should
practise benevolence in all aspects of their lives. More specifically, the holy Qur’an mentioned
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the significance of justice and benevolence together in one sentence. Justice in this case refers to
performing responsibility as expected in order to achieve high performance. Benevolence,
however, refers to performing the responsibility above and beyond the call of duty. It is an
additional act of generosity or social responsibility by the employees toward their employers.
This finding makes sense in the context of performance management of organisations in general
and Malaysian organisations in particular because performance is enhanced not only by working
hard but also by giving additional effort to induce performance.
This finding has an immense implication for the management of organisation in Malaysia. The
important implication is for the management to be involved more actively in sponsoring or
organizing social responsibility activities and encouraging their employees to take part in these
kinds of activities. This will increase the level of benevolence and/ or a sense of social
responsibility among the employees. The involvement in social responsibility activities will
develop in employees a strong attachment to the organisational values and goals. This can
motivate employees to display benevolence in performing their job and consequently the high
quality of performance emphasized by the organisations can also be achieved. The organisation
can also include benevolence in their main agenda when designing their management strategy.
The implication of this finding is for employees to put benevolence into practise when
performing their jobs. In other words, it is the responsibility of employees to perform at work but
also to make additional effort and commitment to produce better results, which is the act of
benevolence of employees. The implication of this finding for Muslim employees in the
Malaysian organisation is to realize that even if they may not be rewarded by the managers for
their involvement and practice of benevolence in performing their jobs, they still will be
rewarded by God in this world and/or beyond. In this case, Muslim employees must understand
that Islam views job responsibility as an obligatory duty (a must) for employees and benevolence
as an additional (optional) act for them. This is because when they (employees and employer)
entered into an employment contract, they have agreed on their responsibilities and remuneration
in a reciprocal manner. Islam considers the failure to carry out obligatory duty as a sin and the
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employees will be subject to punishment by God for the violation of obligatory responsibilities.
When the employees perform the job benevolently, it is considered as an act of reimbursement
for the failure and/or lack in the performance of their obligatory duties (i.e. job responsibility).
Thus, the specific implication for Muslim employees is to take benevolence seriously and to
consider it as a duty that has to be performed.
10.7.4. Patience-perseverance. Patience-perseverance is the strongest predictor of setting-

related (activities indirectly related to performing core jobs) work values affecting employees’
contextual (non-task) performance. Patience-perseverance helps employees to clear obstacles in
the way of achieving success. For example, patience-perseverance will teach employees how to
strengthen their determination when facing challenges and then to continue persevering in
achieving their goals. Patience-perseverance suggests that success comes with a price to pay.
Success at work can only be achieved if the employees are strong enough to face challenges and
work hard through them by reorganizing and regrouping their performance strategy.
The implication of this finding to the management of an organisation would be to instil a

workplace program encouraging employees to practise patience-perseverance as a corporate
value. Patience-perseverance management should be taught at the organisational level,
integrating this value into their HR training module. More specifically, patience-perseverance is
highly desirable for service-oriented organisations to train their employees, including front desk
employees, frontline managers and salespeople as this value is the most significant contributor to
their organisational profitability. It is a skill that needs to be imparted to employees through an
organisational training program as an integral part of their job competency. This value could be
crucial for the performance of employees as well as their organisations.
There is a unique implication of this finding for the effectiveness of employees’ performance. It
is important that the employees understand the importance of patience-perseverance to the
performance of their jobs. In order for employees to succeed at their work as well as in their
personal lives, patience-perseverance should be considered as a pre-requisite. Patience-
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perseverance teaches people to better manage their emotions and to have strong determination
despite seatbacks and difficulties that come on the way. This will instil the value in employees to
be firm and determined to face tough challenges relating to their job performance at work which
will give them the ability to succeed. The specific implication of this finding for employees in
Malaysian organisations and elsewhere is to acquire patience-perseverance as not only a value
but also a proficiency which is a pre-requisite for the attainment of their job performance goals.
This especially applies to frontline or service desk employees who deal directly with people.
These employees need to learn not only problem solving, public relations and communication
proficiency but also learn and practise patience-perseverance skills. The specific implication for
Muslim employees is that Muslims must believe that they would be rewarded by God, if not by
the organisation, for their patience-perseverance when responding to difficult situations and/or
when facing challenges in performing their jobs. Muslims must believe that all the hardships and
difficulties they experience are part of a test set for them by God to increase their level of piety
and they will be rewarded by God for the faith they have shown. For every bad deed inflicted on
them by others will be subject to punishment by God either in this world and/or beyond.
Muslims should also believe that everything happens for a reason which may not be known by
them and in everything that happens there is wisdom. Thus, Muslim employees should practise
patience-perseverance as one of their core values as it will increase their credibility not only in
the eyes of God but also in the performance of their jobs.
10.7.5. Consultative-cooperative. Consultative-cooperative is the second strongest predictor of

setting-related (activities indirectly related to performing core jobs) work values affecting
contextual (non-task) performance. It involves consultation and cooperation as a combined effect
on employees’ performance which ensures the achievement of superior job performance.
Consultative-cooperative proves that a better quality of performance can be generated with the
involvement of teamwork and mutual consultation. It is highly effective in enhancing
performance in the workplace.
The important implication of this finding for the management of Malaysian organisations is to
develop a workplace program integrating policies which will help employees in enhancing their
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consultative-cooperative level. For example, organisations can design appropriate in-job-training

for employees as an ongoing process to increase their consultative-cooperative level so that they
are more confident in transforming this work value into their work assignments. The organisation
can also integrate this value into their leadership style and train the managers to establish a
consultative-cooperative style of leadership, especially when dealing with subordinates,
colleagues or clients. This will enhance their organisational reputation and increase employees’
morale as well as their employees-organisational commitment.
The significant implication of this finding for employees is to consult their superiors and
subordinates and to work cooperatively with them in all activities related to performing their
jobs. This will help in reducing the management costs of poor performance and training and can
also improve the employees-employers relationship. The specific implication for Muslim
employees in Malaysian organisations is to instil a brotherhood style of working in their
organisational culture where every employee is treated as a family member. With encouragement
from their organisations on the practice of consultative-cooperative among employees and the
consultative-cooperative style of leadership from their management, employees can work as a
team to consult and to cooperatively achieve increased effectiveness of work performance.
10.7.6. Continuous Self-Criticism. Continuous self-criticism is the third strongest predictor of

setting-related (activities indirectly related to performing core jobs) work values affecting
contextual (non-task) performance. It is a self-evaluating effort on the action and intention to
improve one’s performance. Self-criticism relates to the individuals’ locus of control and self
autonomy. Continuous self-criticism is an important value driving employee performance.
Employees who are strong in continuous self-criticism have a powerful internal locus of control.
Many studies have found that individuals with a strong internal locus of control and with high
self autonomy are better performers. Employees possessing this value tend to believe that they
are actually in charge of their jobs and are likely to take their own initiative to perfect their skills
and experience in achieving goals. This finding makes sense because it is through continuous
self-criticism that employees evaluate their own performance and continuously improve their
performance.
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The implication of this finding for the management of Malaysian organisations would be to
integrate continuous self-criticism into their policies in re-examining and re-evaluating their
organisational strengths and weaknesses. More specifically, in order for organisations to increase
their performance and profitability, they have to know their strengths and weaknesses relative to
their competitors and/or market demands. In so doing, they have to perform an act of
management self-criticism and to look at their organisations from the perspective of competitors
and/or consumers (clients). The organisation then can implement strategies to overcome the
weaknesses and enhance their organisational potency. They can also outsource the job of
management self-criticism to other entities outside the organisation in improving the
effectiveness of their organisational performance. More specifically, management self-criticism
can provide a mechanism or can act as an internal auditor to evaluate the organisational stability
and performance. This will open a variety of opportunities for organisations to grow in their
target market.
This finding has an important implication for employees to take the initiative in improving their
level of work performance. Performing continuous self-criticism can help employees in
providing input concerning their level of progress. It also acts as a corrective measure to alert
employees who are not performing their work as planned. This will enhance their level of self-
confidence and their performance level will increase. The specific implication for Muslim
employees is to continuously practise self-criticism in their lives either in performing their
religious duty or in performing their workplace responsibility. A Muslim must realize that
performing continuous self-criticism will open more opportunities for receiving guidance from
God in improving their lives either at work or in their religious duty. For Muslim employees,
performing self-criticism will open the door for repentance and to ask God for forgiveness. As a
consequence, they will feel more contented with their life and will become more religious. The
more religious they become, the higher will be their level of gratitude. This will increase their
morale and many studies have found that an increment in employees’ morale can have
significant effect on their workplace performance.
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10.7.7. Piety. Piety is a very fundamental religious value in Islam. It relates to an act of
unconditional commitment to Islam by adhering to all its teachings. Piety is said to sit in
people’s heart but its manifestation appears in people’s behaviour. Piety appears when a Muslim
practises the teachings of Islam in entirety. More specifically, the practice of piety can translate
people’s attitudes and actions into working consistently with their values. Piety proves that it has
a profound impact on Muslim employees in Malaysian organisations. Piety exerts great influence
on other IWVs such as responsibility, perfectionism, benevolence and consultative-cooperative
in generating greater performance from the employees. This finding makes sense because the
strongest predictors of IWVs affecting job performance in this study are responsibility,
perfectionism, benevolence and consultative-cooperative, which were found to link closely with
the value of piety.
This finding has important implication for the management of organisations especially for those
expecting a high level of performance from their employees. First and foremost, it is important
for the management to recognize and appreciate the values of their employees. It will be very
risky for any organisation to incorporate foreign values into organisational values and to expect
the employees to follow those values towards the achievement of the organisational goals. The
organisation must design strategies to assimilate the congruency between employees’ and
organisational values into their organisational goals. More specifically, the organisation can
employ this finding in aligning the employees’ values with their assigned responsibility towards
encouraging individual values to the advantage of performing their jobs. The specific implication
of this finding for the management of a Malaysian organisation would be to treat and apply piety
to the organisation as a broader issue and not just as a religious value. Malaysian organisations
should also work with educational institutions towards the integration of this value into the
academic curriculum on Islamic management, to train Muslim employees on the Islamic work
values that are crucial for better performance and continuous growth of the organisations.
Another specific implication of this finding is for the Malaysian management to educate their
employees through training/seminars that piety is not only related to religious duties but also to
the act of commitment to perform as well as to the individuality of the employees themselves.
Thus, piety can play a pivotal role in the functioning of an organisation in terms of boosting
282
organisational performance. Another implication for the Malaysian organisations is to design the
performance appraisal in assessing employees’ task and contextual (non-task) performance in
such a way that piety is integrated into the performance evaluation of employees. In this sense,
the Malaysian management can explain to Muslim employees when providing feedback on their
performance evaluation that piety is measured based on two criteria: fulfilment of religious duty
and reflecting this value in job performance. This is important because the current study has
found that piety can greatly influence other IWVs, which is crucial for the employees’ job
performance. If piety is practised in its entirety, the impact of this value would obviously be very
significant on the performance of employees as well as on the organisations.
This finding has a huge implication for the employees in the Malaysian organisation. The
employees are first and foremost to prove to the management that there is a correspondence
between their values and the organisation by communicating and/or demonstrating to the
management that there are congruencies in their values with those of the organisation. Another
implication is for the employees to inform the management when there is a disagreement
between their values and those of the organisation. For example, when Muslim employees were
given job responsibilities involving activities related to compound interest (riba) and/or
gambling, employees have to inform their management that it is incongruent with fundamental
values such as piety. This is because values can enhance employees’ job performance
significantly only when their values are in alignment with the organisational values. If a
dissonance exists between the values, it will bring a clash which will have a detrimental effect on
employees’ as well as organisational performance. The specific implication for Muslim
employees is to search for jobs that have a correspondence with their fundamental values in
organisations which recognize their employees’ values. Another implication for Muslim
employees in Malaysian organisations is to recognize this fact in the workplace; Islam does not
only look at how pious the Muslims are in their religious observance but also at how well their
quality of performance on the job is maintained. Muslim employees can take the implication of
this finding further by proving to themselves and to the organisation that piety and quality are
aligned and they are willing to use piety to boost their performance at work, thereby helping the
organisation to increase its productivity.
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10.7.8. The gender issue: The study reveals that female employees perform better at work than
males. This perhaps is attributed to their higher level of commitment to practise responsibility as
a work value as compared with males. Males on the other hand, are strongest on perfectionism as
a work value. This finding supports the role of the responsibility work value as the most vital to
practise in order to influence employees’ performance. This finding also supports other findings
in the current study showing that perfectionism is also crucial in inducing the impact on
employees’ work performance.
There are huge implications of this finding for the management of organisations in a Muslim
dominated country like Malaysia. While Islam treats men and women with equal dignity and
respect, this is often grossly misunderstood in the West. In the dawn of Islam, newborn girl
babies used to be buried alive under the sands in Arabia. Islam provided protection for those
babies which resulted in more respect and dignity for girls in the Islamic world. The specific
implications for management in Malaysia would be to pay additional attention to female
employees in terms of treating them equally with men in training, promotion, rewards and in
providing them with highly responsible senior positions in the organisation. The implication for
better perfectionism in men is understandable given the differing physical abilities of men in
performing certain types of jobs. The implication of this finding is that men are to be assigned
with jobs where physical attributes play a greater role in achieving a higher level of performance
of that job.
This finding has a significant implication for employees in Malaysian organisations and
elsewhere. The specific implication for male employees is to use this finding as a stepping stone
to excel into various female work value domains so that they would not be treated on gender
only but also on meritocracy performance. Likewise, the specific implication for female
employees would be to take this finding as a motivation to venture into different areas that are
dominated by men and to bring their own successful values to increasing their level of quality
and productivity. This will inform the organisation that the job responsibility should be assigned
based on the capability, skills, knowledge and experience as well as on values adherence. This
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finding does not dispute that certain responsibilities should be given priority, depending on
biological differences and the gender based capability of the employees. This makes sense
because some responsibilities which require highly physical strength may be more appropriate
for a certain gender which needs to be looked into for maintaining equity as well. Another direct
implication of this finding for male employees is to search for jobs requiring higher levels of
perfectionism and for female employees to look for jobs involving higher levels of responsibility
because these are the significant IWVs that may affect employees’ job performance.
10.7.9. The tenure issue: The study also found that employees with a longer tenure are better in
performing their jobs than employees with a shorter tenure of employment. The high
performance of longer tenure employees is attributed to their practice of the responsibility,
perfectionism and benevolence work values more consistently than their counterparts. These
work values offer added advantages to them in achieving higher performance. This finding
makes sense as the longer the employees work for the organisation the more experience they
accumulate and the more advantage they have to successfully perform their jobs. With their track
record, long tenure employees are likely to develop a greater sense of responsiveness in
perfecting their jobs.
The possible implications of this finding is that the management should pay a greater level of
attention to senior staff within an organisation in terms of providing adequate support and
incentives so that they can make significant contributions towards the overall performance of the
organisation. At the same time, due attention should also be paid to relatively younger employees
as eventually they will also attain seniority in their ranks and make a contribution to the
organisational performance as well.
The implication of this finding for employees is to realize that the higher work performance of
longer tenure employees is attributed to their increased practice of the responsibility,
perfectionism and benevolence work values and not because of their seniority in the
organisation. This will prevent any feeling of discrimination and neglect by concerned
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employees. As a result, a relationship based on trust would exist between employees and the
organisation. The morale of employees will increase when they realize that their contributions
are as important as other employees. This makes sense as in many organisations especially in
Malaysia promotion is based not only on merit but also on the seniority status. As a result,
employees with shorter tenure will not feel alienated from the organisation regarding themselves
as mistreated by their employers.
10.7.10. Physical maturity issue: This study also found that an older group of employees tends
to perform better at work than their younger counterparts. This finding also supports the previous
findings of the current study that job performance is enhanced by the strong practice of
responsibility, perfectionism and benevolence work values. In this case, the older group is in an
advantageous position as with maturity and job experience, their adoption of the above three
work values is stronger than their younger colleagues.
This finding has important implications for recruitment policies of the Malaysian organisations.
The management can develop a HR strategy to consider employing people in the higher age
brackets as people in that age group are likely to perform better. However, this finding is a bit
unusual given the fact that in general it is not easy for elderly employees with no prior work
experience to get jobs especially when they seek new jobs. This also equally applies to
government jobs. This finding is understandable because in the absence of prior work experience
elderly people as well as younger employees may need ongoing employment training to perform
their jobs well. The organisation may be willing to invest more on younger employees, as they in
return can provide longer service to the organisation. Elderly employees also may take longer to
be trained as their cognitive and physical ability may decrease with time.
The important implication of this finding for employees is to take this finding as evidence that
age is not a barrier to performing well and excelling in one’s job. It can also make an employee
wiser and more experienced because they can learn from mistakes and try to make improvements
in the future based on their experience. This can motivate employees to be competitive and
286
cooperative in performing their jobs. Younger employees can take the implication of this finding
to learn from older employees the secret of their high level of work performance and the older
employees can also encourage younger employees by sharing their experience with them to
enhance their performance level.
10.7.11. The interaction between task performance and contextual (non-task) performance.
The interactions as revealed in the study between the two fundamental variables of performance
suggest that both task and contextual (non-task) performance are equally important in the
effectiveness of employees’ total job performance. Most importantly, contextual (non-task)
performance was found to actively interact with task performance more than vice versa. This
finding proves the extant theory that effectiveness of employees’ performance can be enhanced
through contextual (non-task) performance. This finding also proves that good task performance
does not significantly affect contextual (non-task) performance. More specifically, the task
performance of employees can be enhanced through contextual (non-task) performance if the
employees are weak in performing their core task responsibilities. However, when they are good
in performing their main task responsibilities, contextual (non-task) performance would not
greatly influence their overall job performance level.
This finding has significant implication for the management of Malaysian organisations in
Malaysia and elsewhere. The implication for the management of the Malaysian organisation is to
design strategies in managing performance effectiveness by emphasizing the importance of
contextual (non-task) performance as one of the primary measures to counter balance any
weakness in employees’ task performance. At the same time due attention should also be paid to
providing on-job-training to increase employees’ skills, knowledge and capability in order for
employees to excel in performing their task performance. Furthermore, training to increase soft
skills such as communication, human relations and positive attitudes should also be provided as
this type of training is also crucial for employees to increase their contextual (non-task)
performance. The management must understand that the overall employees’ job performance in
the workplace is achieved through contextual (non-task) performance. Without contextual (non-
task) performance, the quality of low performers remains unimproved. This is because as proven
287
in the current study that contextual (non-task) performance not only mediates the impact of
IWVs on task performance but also interacts with task performance to improve as a result.
The implication of this finding for employees is that they should be aware of the fact that both
contextual (non-task) performance and task performance are important as they can equally
impact on their workplace performance. However, employees demonstrating a low level of task
performance need to perform better in contextual performance in order to improve their overall
performance at work. It is through contextual (non-task) performance that employees can
improve the effectiveness of their task performance. More specifically, contextual (non-task)
performance provides a medium for which task performance can be improved.
10.8 Area for Further Research
The findings of this research will be helpful to managers, employers and policy makers in terms
of deepening their understanding of the IWVs and their impact on employee’s job performance.
Perhaps with the extension that is suggested below, the current knowledge and understanding
about this topic could be further broadened and enhanced in future research. It would also be
useful for future researchers to consider other potential moderating effects in addition to
demographic variables. Depending on the structure of the data, future studies could opt for other
statistical techniques in explaining the analysis and findings, instead of or in addition to using
independent t-tests or common regression techniques. Future research could also use this study
as a guideline to start with and move up to the more complex inclusion of other variables to
examine their effect on the relationship. Furthermore, future research could replicate this study in
diverse cultural or religious settings in a number of Muslim countries in Asia and beyond which
would help generalize the findings across borders.
Future study could also investigate the employee personality variables such as locus of control or
type A and type B behaviours in influencing their practices of Islamic work values. This will
extend the scope of future research. Beyond this study’s contribution to the domain of IWVs and
job performance, it also yields findings that can inform a number of other content domains. By
288
providing the background study of the relationship between IWVs and job performance, this
study contributes to the growing literature aimed at understanding the construct of IWVs and job
performance in general. With information now available on the magnitude of different types of
IWV constructs and job performance variables, the use of this information would depend on the
needs of a particular researcher or practitioner, the nature of the question being asked and the
characteristics of the data, the performance rating used and the methodology adopted.
Additionally, it is acknowledged that the use of proxy measures may not be as perfect as a direct
measure, (the use of proxy measures is treated as one of limitations and can be found in Section
8.8.). The use of proxy measures is not alien to many studies, since the use of proxy measures
has been found to show some credibility in affecting performance. The fact that this study found
significant interactions using proxy measures of performance, could provide a constructive
replication in future studies which have the same problems with supervisory ratings.
The understanding of IWVs and job performance could also be widened to other area if broad
based samples can be drawn from a number of countries, religious groups and industries. In
particular, future research should broaden the scope of the study by revisiting the Islamic work
value constructs which were not found valid and reliable in this study. These IWV constructs
could be re-tested on different samples and on different types of industries in Malaysia and
beyond. This could strengthen the findings and might lead to the development of a number of
constructs in the area of work values towards further referring and establishing the constructs in
the literature.
10.9 Conclusion
Research on IWVs is scarce and the study of work values has lagged behind and evolved around
the values of employee and organisational values but few studies have attempted to find a
relationship with job performance, especially with regard to employees’ task performance and
contextual performance. This thesis has set the ground for IWVs to be studied further and
advanced. An understanding of employee Islamic work values and their impacts on job
performance is critical to allow such investigation to continue. The findings of this thesis on
Islamic work values and job performance (task performance and contextual performance) should
289
help future researchers interpret and understand the findings in relation to the employees’
practice of Islamic work values and its effect on job performance. In general, the findings from
this study indicate that the higher the practice of Islamic work values, the stronger the job
performance. To sum up, this study goes beyond simply supporting the idea that Islamic work
values are worthy to be practised since in fact they can influence employee’s job performance.
The findings from this study contribute to the literature on work values in general and IWVs in
particular. Also, it provides deeper insight into the nature of employees’ task performance as
well as contextual performance in the Malaysia context in particular and in an Islamic setting in
general. In this sense, this study can be regarded as a seminal research endeavour which has not
been undertaken in the past.
290
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APPENDIX 1
THE TERMINOLOGY AND THE TAXONOMY OF

ISLAMIC WORK VALUES (IWVs)
A1.0 Introduction
The aim of this appendix is to present the taxonomical content of the 25 Islamic work
values (IWVs) identified as a result of the qualitative research in Chapter 5. The
determination of what constitutes these 25 IWVs would become the basis for the
development of the survey’s questionnaires. Taxonomy is the classification of the
constructs based on their unique attributes which makes them different from one
another. However, in constructing the questionnaires of latent variable such as work
values, it is very difficult to measure the construct to exact accuracy. Like any other
latent or hypothetical characteristic, work values can only be inferred from external
and observable cues. These cues are either the individual’s behaviour, verbal or non
verbal, or the context in which the behaviour occurs (Heider, 1958; Jones and Davis,
1965; Kelley, 1971). Thus, the items to measure the IWVs were developed based not
only on their taxonomical content but also were designed to take into consideration
the respondents’ actual behaviour, their perceptions regarding the values, their
opinions and their attitudes given the case scenario in the workplace environment.
A1.1 Work Values in Islam
Islamic teaching never separates a worldly affair such as business, work or the
economy from religion. In Islam, business activities are considered as religious
obligation (Uddin, 2003). Thus, the determination of the Islamic work values’
terminologies and classifications or taxonomies below was put forward on the basis of
what Islam perceived it to be.
A1.1.1 Patience (Sabr)
Although often translated as “patience”. The Arabic word sabr has a broader and
deeper meaning than the English equivalent. Sabr is an Arabic word for patience,
which comes from a root meaning to detain, refrain and stop. Factually, sabr means to
hold on in different situations (Al-Asfahani, 1997; Al-Khattab, 1997). According to
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Ibn Qayyim Al-Jawziyyah (1292-1350 CE), patience spiritually means to stop people
from despairing and panicking, to stop the hands from striking the face and tearing the
clothes at times of grief and stress (Al-Khattab, 1997). Depending on the context,
sabr may mean fortitude, patience, equanimity, forbearance or endurance. According
to Amr Ibn Uthman Al-Makki, sabr means to keep close to God (Allah) and to accept
calmly the trials He sends without complaining or feeling sad. While, according to Ali
bin Abi Talib, the fourth Caliph sabr means to seek God’s (Allah) help. Another
Muslim scholar by the name of Abu Muhammad Al-Hariri defined sabr as not to see
any differences between a time of ease and a time of hardship and being content at all
times (Al-Khattab, 1997).
Shaare (1995), based on various verses and sayings of the Prophet Muhammad
(p.b.u.h), simplified the concept of sabr into three categories. First, sabr in carrying
out commandments and acts of worship to God (Allah), sabr from disobedience and
forbidden actions and lastly sabr in God’s (Allah) trials and tribulations. Therefore, in
order to measure the value of patience among individuals, the questionnaires were
designed to tap the attributes or the traits of patience based on the Islamic’ principles
from the above discussion.
1. When perplexed by a difficulty, I am able to keep my patience easily

2. Fear of punishment causes me to stay on the right track
3. I would prefer a correct solution although it is more difficult than a simple but
wrong solution
4. I’ll remind myself to be patient whenever I face a problem
5. I believe time will ease away the problems if we are patient
A1.1.2 Sincerity (Ikhlas)
Ikhlas is an Arabic word for sincerity. It has been interpreted as being upright, sincere
and pure. Ikhlas also is defined as the quality of being sincere, honest of mind and
intention, freedom from simulation, hierocracy, disguise or false pretence. Generally,
it was understood to be truth in word and act. The concept of ikhlas (sincerity) is very
important in Islam because it is the ‘criterion’ used by God (Allah) to decide whether
to accept deeds performed by His servant. Thus, the application of ikhlas (sincerity)
in Islam must first and foremost be done for the sake of God (Shaare, 1995).
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Thus, in applying the concept of ikhlas (sincerity) into the workplace, the study has
adopted several existing questionnaires and has also modified some of the established
questionnaires to suit the concept of ikhlas (sincerity) from the perspective of Islam.
1. Generally speaking, I won’t work hard unless we are forced to do so (R*)

2. I am not really honest for a desirable reasons, we’re just afraid of getting caught (R*)
3. I would do good things just for the sake of God
4. I feel bad if I put my personal interest before my duty as an employee
R* = Reverse Question
A1.1.3 Good intention (Niyyat)
Niyyat is an Arabic word for intention. Lexically, it means purpose, aim or meaning
(qasad). It refers to what one intends to do or achieve. That the importance of
"intention" is paramount in Islamic observances is clear from the very first Hadith of
the compilation "Sahih of Bukhari" which states that "definitely all actions are
(based) on intentions". Every worshipping act (ibadah) in Islam is based on intention
(niyyat), something that cannot be seen but can be rendered. The emphasis on
intention (niyyat) strengthens the idea of resolution or determination with the
commitment to achieve the desired goal. The concept of niyyat includes the
inclination for an object or action, the will to achieve it, the effort and courage to bear
the hardship that comes with it and the ability, drive or ambition to actually carry out
that particular action. Without these five elements it is just a wish but not niyyat
(Mazhar, 2007). According to Sherif (1975) niyyat was an unshakeable resolution to
finish the work.
In Islam, work with the right intention is considered a worship and Allah’s rewards
are based on the intentions as well as the outcomes (Mohsen, 2007). The Prophet
Muhammad has stated, “God does not look at your matter (shapes or forms) and
wealth, rather God examines your intentions and actions”. This hadith (the collection
of sayings, approval and action of the prophet) indicates that the intention is a
yardstick for making one’s action sound. Only insofar as the intention is correct, is the
action correct, and insofar as the intention is wrong, the action is wrong. Sincerity
(ikhlas) is normally used interchangeably with good intentions. Good intentions need
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sincerity in order to be well-functioned. Thus, the questions to measure the value of

good intentions are:
1. Every action should start with a good intention

2. It is always necessary to start my work with a good intention
3. A good intention is necessary to help me not to go astray
4. Whatever the difficulties, I stick to my original intentions
5. I believe the means justify the ends and not otherwise
6. The value of work is derived from the accompanying intention, rather than its results
A1.1.4 Gratitude (Syukr)
Syukr is an Arabic word for gratitude. The root word of syukr is “shakara” which
means “to thank, to be thankful or to be grateful”. Thus, syukr means “thankfulness,
gratefulness and gratitude”. Praise and acknowledgement for the favours given by
others, either spiritually, physically or materially comes under the category of
gratitude. The teaching of Islam requires Muslims to be grateful to God (Allah). God
(Allah) says, “So eat the lawful and good food which Allah provided for you. And be
grateful for the favours of God (Allah), if it is He who you worship” (16:114). From
this verse, it was understood to be three ways of thanking God (Allah); by way of
heart, tongue and action. Thanking God with the heart is by glorifying Him,
appreciating and praising Him on His blessings and bounties.
By the way of tongue means praising Him by saying Alhamdullilah (praise to God),
Subhanallah (God the most gracious), Allahuakhbar (God is great) etc. and say
Bismillah (in the name of God) before starting doing something and say
Alhamdullilah (thank you God) after finishing it. Lastly, thanking God (Allah) with
actions means taking care of His bounties, not wasting or misusing His bounties and
sharing the bounties with others, either in form of alms (sadaqah) or religious
contribution/tax (zakat). Other than that, gratitude also means not to be boastful with
power or position in society or with money and wealth owned, but always to be kind
and humble to others. Thus, the study measures the value of gratitude in the question
form below:
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1. It is necessary to give credit to those who deserve it

2. I always praise God for the good things happening to me
3. I contribute to charity as an appreciation for the bounties from God
4. I would work harder subject to my employer’s appreciation of my contribution
5. The blessings that I receive in my life encourage me to perform better
6. I remind myself to be humble and not to show off my achievement
7. My believe in the might of God makes me humble and kind to other people
8. It would energize me after I realized how lucky I am
A1.1.5 Honesty
The Arabic word for honesty can be sidq, amanah or istiqamah. Literally, sidq means
truthfulness, while amanah means trustworthiness and istiqamah is normally defined
as being straight and steadfast. Generally, it means the quality of being honest and the
opposite of lying, bluffing, hypocrisy, favouritism or deceit. A famous example in
Islamic history on honesty was the story of Jarir. Jarir always pointed out to
customers the flaws in his goods. When told that his business was bound to collapse if
he kept doing it, he replied, “We promised to the Prophet to deal honestly” (Al-
Ukhuwa, 1938).
The holy Quran says which means “O ye who believe! Fear God and always speak
words straight to the point” (33:70). Thus, honesty in Islam implies telling the truth
in all cases and under any conditions, fulfilling promises whether written or given
orally in text and spirit, giving advice to one who ask for it, doing work as sincerely
and as perfectly as possible, carrying out duties as fully as possible whether the
person is supervised or not, giving the person his due rights without his asking for
them, objectivity in judgement, in evaluation and in decisions of all types; it also
implies the right selection of personnel and the right promotion of personnel ( i.e. by
merit and not by favouritism or a personal relationship).
Since the value of honesty can encompass the values of trustworthiness, integrity,
promise keeping, truthfulness and justice which will be discussed later in this
appendix, this study has only selected the questionnaires that measure the literal or
general meaning of honesty as opposed to dishonest or deceitful.
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1. Taking merchandise/cash at work is against my principles

2. I would step on someone’s head to get to the top (R*)
3. I would cheat on my income tax, if I could get away with it (R*)
4. I tell the truth, even when I know I would be better off by lying
5. It is never appropriate to take something that does not belong to you
6. If you were sent an extra item with an order, would you send it back
7. If you were late, would you ask someone to clock in for you (R*)
8. I believe stealing is alright as long as I don’t get caught (R*)
A1.1.6 God-Consciousness/Piety (Taqwa)
Taqwa is an Arabic word. The root word of taqwa is “waqy” which means to guard
oneself against the negative influences of one’s own deeds. Technically, it means to
observe the divine commandment, conscientiously, scrupulously and to avoid all
forbidden, wicked and shameful things, believing wholly and firmly in the great
requital of the last day, fearing God and His wrath and punishment as a burnt child is
supposed to dread the fire.
Taqwa (piety) is not something that man can ultimately judge from outside. It is a
state of mind and heart. It emanates from remembering God (Allah) and being
conscious of Him. That is why the term taqwa is expressed in English as God-
Consciousness. Taqwa (piety) is one of the fundamental principles in Islam. It is
usually translated as fear of God (Allah), piety, righteousness or being conscious of
God (Allah) and aware of His Attributes, His Might and Power. It also implies self-
restraint and guarding oneself from all sin, wrong deeds and injustice.
According to Mohsen (2007), a person who is doing his best and producing quality of
work is an indication of a high level of taqwa (piety). The effects of taqwa (piety) on
people are interesting to explore. Beekun and Badawi (1999) mentioned that a
person’s taqwa (piety) would lead him to be proactive. Al-Muttaqin, or those who
have taqwa (piety) were reported to posses the qualities of integrity, justice and
spending for the ways of God (Allah) through alms (sadaqah) or religious
contribution/tax (zakat) (Mohsen, 2007).
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Although, taqwa (piety) is hard to measure definitely and can only be ultimately
judged by the Creator, several elements of taqwa (piety) are clearly apparent for those
who have taqwa (al-muttaqin). The questions below try to capture the value element
of taqwa (piety) in the employees.
1. My religious beliefs and practices are important to me

2. To what extent do you practice your religion?
3. I always follow what my religion requires at work
4. I observe my religious practice continuously
5. I am always God-conscious when doing my work
6. I am very strict about following my religious belief
7. Failure to work hard when you have a chance almost amounts to impiety
8. I would feel guilty if I was engaged in activities that were forbidden by my religion
9. When busy doing your job, do you still perform your religious obligations appropriately?
10. I am influenced by my consciousness about God when doing my work
A1.1.7 Trustworthiness (Amanah)
Amanah is a very important value in Islam. Amanah as prescribed in the Qur’an and
the Sunnah denotes performing all obligations and responsibilities. The Prophet
Muhammad (p.b.u.h.) has stated, “An office is a trust. It is a humiliation, except for
those who rise equal to the task” (Scholar Professional, 2000). Thus, being
trustworthy implies being honest, fair in dealing and punctual (in term of both
regularity and timeliness) as well as honouring trusts and keeping promises and
commitments. Trustworthy and honesty are slightly different. Honesty implies a lack
of deceit while trustworthiness entails honouring and fulfilling commitment,
promises, trusts and covenants. It covers moral, social, legal and religious obligations.
Amanah or trustworthiness is parallel with the concept of accountability (Asri and

Fahmi, 2004). In the accounting practice, amanah is interpreted as accountability in
the sense that trustees should be responsible for the shareholders, stakeholders,
society and God. Amanah (trustworthiness) is even more important in employment,
business or administration and management. In relation to the role of amanah
(trustworthiness) in business and partnership for instance, the Qur’an said “Do not
devour one another’s property by false and illegal means” (2:188). The false and
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illegal in this verse means not to substitute the partner’s superior possessions with
something inferior. In the work setting, this imperatively means that every employee
has to fulfil the trust (amanah) that the employer has bestowed on him that he does
his best (ihsan).
Islamically, amanah also relates to the halal (religiously permissible) business. The
halal businesses are the businesses that are exclusive of riba (accumulated interest),
alcoholic drinks, pork products or gambling. Should a firm engage in areas of
business which are prohibited by Islam such as alcoholic drink, prostitution etc, then a
shareholder should withdraw his/her investment from that company and invest in
permissible (halal) areas of business and so should the employee. The workers are
responsible for working hard and safeguarding the investment of the shareholders
because of the amanah (trust) principle enjoined on them when they sign for the
positions. In Islam, the employment is a binding trust (amanah) between the
employee, employer and God. The worker should not steal time or deceive the
employer. Islam disapproves of the practice of stealing one’s competitors’ patented
technology or know-how by hiring its key employees, even though it is a common
practice in business nowadays. The Prophet said, “Whoever deceives is not one of
us”.
Thus, in tapping the construct of trustworthiness (amanah), several questions were

proposed and shown below;
1. It is important for me to work in a permissible (halal) area

2. I would work in any organisation which offers the best benefit of employment (R*)
3. I would take items from work if I felt I was not getting paid enough (R*)
4. Do you feel more relaxed when your boss is not around? (R*)
5. Do you feel uneasy when there is little work to do?
6. Do you do your job effortlessly when you are not being watched?
7. I would give priority to myself whenever my personal interest is in conflict with my
responsibility as an employee (R*)
8. I would feel guilty if I were to be paid for not doing my job well
9. For me, every position/job comes with responsibility upon our shoulders
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A1.1.8 Timekeeping or Punctuality
Islam gives due attention to time in general, at both the personal and the work levels.
The encouragement for utilizing time productively has been succinctly phrased by
the Prophet (p.b.u.h.) which means “Grab five things before five others: your youth
before your decrepitude, your health before your illness, your wealth before your
poverty, your leisure before your work, and your life before your death” (Al-Haakim,
1990). The significance of time in Islamic teaching is fundamental since most of the
acts of worship are fixed at specific times. Prayers for instance have to be performed
within specific times (Al-Qurtubi, 2000).
The proper utilization of time usually determines the difference between success and
failure. In relation to this the Prophet Muhammad has said “health and leisure time
are two blessing on which a lot of people are cheated” (Sahih al-Bukhari). The
Prophet also mentioned the utilization of time in relation to success, in which he said
as reported by Aisha “Rise early to earn your living and do your affairs, for it brings
about blessing and success” (Attabraani, 1994). According to Al-Jeraisy (n.d),
effective time management can result in better utilization and more achievements.
Thus, in order to apply the value of timekeeping to the workplace, the study has used
the following questions:
1. I constantly look for ways to use my time productively

2. I schedule my day in advance to avoid wasting time
3. I always come to work on time
4. I would stay late to compensate for coming in late to work.
5. I am able to prioritize my duties efficiently in my personal timetables.
6. A successful person is one who meets deadlines at work.
7. I like to plan things carefully ahead of time.
8. It is the duty of each person to stick to the time.
9. Would you consider it important to turn in your assignment on time even if is not
perfect? (R)
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A1.1.9 Truthfulness (Sidq)
Sidq is the Arabic word for truthful. Sidq is an attribute of a servant of God. It means
equality in private and public practice. In Islam, truthfulness is the conformity of the
outer with the inner, the action with the intention, the speech with the beliefs and the
practice with the preaching. It is also a quality of being honest in presenting the facts.
The holy Qur’an and the Hadith have repeatedly mentioned the value of truthfulness
(3:95, 33:73, 9:19).
The value of truthful is far and above the value of ikhlas (sincerity), ikhlas needs
truthfulness, whereas truthfulness needs nothing. Although real sincerity (ikhlas) is to
seek God (Allah) Almighty through obedience, one might seek God by praying and
yet be heedless and absent in the heart while praying. According to Al-Muhasibi
(1360-1436 CE), every truthful (sadiq) person is sincere (mukhlis), while not every
sincere one is truthful (Haddad, 1996).
Hence, in order to assess the value of truthfulness in management or the business

environment, the following questions have been developed;
1. I would tell the truth under any circumstances
2. It is alright not to practice what you preach as long as you do not get caught (R*)
3. It would be very wrong if I do not do what I preach
5. I do not lie, therefore I do not like people who lie
6. I would tell a lie if I could gain by it (R*)
A1.1.10 Promise Keeping

Being truthful also means fulfilling promises. It is part of truthfulness that when a
promise is made, it should be kept. It is a religious duty for every Muslim to keep
their promises. In fact the holy Qur’an in many places emphasized the fulfilment of
commitment and promises. The value of keeping promises is essential in Islam; in
fact breaking a promise is considered tantamount to hypocrisy. The Prophet
Muhammad (p.b.u.h.) said which narrated by Abdullah bin ‘Amr in Sahih Bukhari (Hadith
No.33) means “The signs of a hypocrite are three: when he speaks, he tells a lie, when
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he makes a promise, he breaks it and when he is entrusted with something, he shows

distrust”.
1. I feel very bad when I fail to fulfil what I promise to do

2. Do you fulfil others’ expectations of you?
3. Do you follow through on your promises?
4.
R* =ItReverse
is okayQuestion
to break a promise if it would not get me into trouble by doing so. (R*)
A1.1.11 Responsibility (Mas‘uliyyah)
Mas‘uliyyah is Arabic terminology for responsibility. It comes from the root word
“sa’ala” which means to ask or to inquire. Thus, mas‘uliyyah is a state of being asked
to be responsible. The concept of responsibility, accountability and trustworthiness,
although quite similar, have different interpretations. Specifically, mas‘uliyyah is
based on the concept of trust (amanah), equity, balance (‘adl) and fairness (qist),
benevolence and excellence (ihsan). Being responsible is also understood to include
being held accountable.
The value of mas‘uliyyah (responsibility) is based on the Hadith in which the Prophet
Muhammad said, “every one of you is a leader, and you will be held responsible for
your own leadership” (Sahih Al-Bukhari and Muslim). In Islamic management,
accountability has two dimensions: a manager or worker is accountable to his
immediate boss to whom he has to report and also he is obliged to feel responsible to
God after leaving this world (life after death). In Islam, everyone is ultimately
accountable to God and this accountability encompasses one’s accountability to
society (Maliah, 2005).
1. As an employee, I am aware of the responsibility entrusted to me by my employer
2. I am aware that my employer relies on me to do my job at my best
3. I perform my job properly and efficiently as I always feel accountable to God
4. I work hard because that is what every employee is employed for
5. I feel guilty if I do not do my job as entrusted by my employer
6. I take the responsibility entrusted to me seriously
7. I do my job to the best because of my sense of accountability to my God
8. When surrounded with “quick money”, I would remind myself that God is watching me.
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A1.1.12 Transparency
Another term that relates to amanah is transparency or syaffaf in Arabic. Literally,

syaffaf means can see through. Technically, transparency means to put things into
writing and keeping witnesses. Syaffaf is not used in the holy Quran to refer to the
value of transparency per se. Instead the Qur’an refers to being transparent by putting
transactions into writing and keeping witnesses. The concept of transparency has been
revealed by God (Allah) in the following verse, “O ye who believe, when you deal
with each other, in transactions involving future obligations in a fixed period of time,
reduce them to writing. Let a scribe write down faithfully as between the parties….
(2:282).
The Prophet also said, “Those who declare frankly will not lead to each other’s
destruction”. This hadith (the collection of sayings, deeds, and actions of the prophet)
underlines the evidence of transparency in any businesses and transactions. Hence, it
is closely related to the value of trustworthiness (amanah) in which the business must
show not only the good sides but also the bad side of the products or services so that
the customers would not be deceived. Accounting wise, the value of transparency
includes disclosing information regarding company’s policies, activities undertaken,
contributions to the community and the use of resources and the protection of the
environment (Haniffa, 2002; Asri and Fahmi, 2004). In review, the values of honesty,
sincerity, keeping promises, responsibility, truthfulness or trustworthiness (amanah)
are very closely related. They are all very important in carrying out the tasks at hand.
1. Those who declare thing frankly, will not lead to each other’s destruction
2. It is important for me to put my work-related transactions into writing
3. It is necessary to show both the positive and the negative side about my company’s
product/service
4. When asked about your company’s product/service, would you tell the good and the
bad side of it?
5. I only follow the rules if they make sense to me
6. It is never appropriate to conceal faults in the product
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A1.1.13 Integrity
The value of transparency is also very close to the value of integrity. They are
sometimes used interchangeably. Integrity is derived from the Latin “integer” which
means “untouched” and implies moral “incorruptibility to a degree that one is
incapable of being false to a trust, responsibility or pledge” (Merriam-Webster’s
Collegiate Dictionary). Thus, integrity is understood as upholding the rules and
regulations.
Integrity is similar to the concept of amanah (trustworthiness), but for the purpose of
this study, they have been separated and were not considered as one variable. This
was done in order to narrow down the scope of amanah (trustworthiness) to exclude
integrity. Instead, the study has confined the value of integrity to be related to the acts
or practice adjoined by the law. Integrity values are universally understandable and
because of that, the questions are as followed;
1. I have always followed every one of my employers’ rules

2. Do you act with integrity?
3. Do you consider yourself a reliable person?
4. It is acceptable to make local phone calls from work but not long distance calls. (R*)
5. A person who takes stationery or small disposable items from work without
permission should lose their annual bonus.
6. I sometimes need to ignore minor rules in order to get my job done. (R*)
A1.1.14 Justice (‘Adl and Qist)
There are two words described by the Qur’an to mean justice: ‘adl and qist. This was
based on the Qur’anic verse, “Be fair, for God loves those who are fair (‘adl) and just
(qist)” (49:9). ‘Adl comes from the root word “adal” which literally means to
establish equality and fairness (Al-Asfahani, 1997). The value of ‘adl is related to the
concept of equality and balance. Although the differences between the two are
microscopic, it is necessary to give further elaboration on each of them.
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a) ‘Adl
The value of ‘adl that relates to equality is based on the Qur’anic verse in which God
(Allah) said, “When you judge between man and man see that you judge with justice”
(4:58). Justice in this verse is referring to the quality of being impartial. By being
impartial, it implies giving others equal treatments.
‘Adl also relates to the concept of balance and equilibrium, doing things in a
proportionate manner and avoiding extremes. According to Al-Qurtubi (1966) taken
from Sufian Ibn ‘Oyaynah, ‘adl means that “the person’s inner intention and feeling
should be consistent with her/his declared words and actions”. The word ‘adl also
denotes placing something in its rightful place. In relation to this, the Qur’an said,
“Truly the best of men for thee to employ is the man who is strong and trustworthy”
(28:26). In this verse, the holy Qur’an set the principle of justice in selection, and
recruitment. The word “strong” in this verse refers to the qualification and expertise
that the job requires and the power to execute them. While, “trustworthy” in this verse
refers to the sense of responsibility, piety and commitment to the welfare of the
organisation. Merit and competency become the just standard for selection and hiring
employee in Islam.
b) Qist
Another word that is used in the holy Qur’an to mean justice is qist. Literally, it
means share, portion, measurement, allotment or amount. Siddiqi (2000), Beekun and
Badawi (2005) describe the word qist to mean giving everyone and everything their
proper due.
The principle of justice applies in the work setting as well. The manager should
exercise fair and equal treatment to all workers regardless of gender, race, physical
differences or religious or political beliefs. Favouritism and cronyism is totally
rejected by Islam as it will lead to injustice in hiring and promoting employees.
Treating people equally is a prerequisite of fairness and justice. According to Akhtar
(1992), justice can be evidenced in different forms such as not to burden a subordinate
with unnecessary labour or an exhausting load. Miskawayh (1968) differentiates fair
play from just dealing. According to him, fair play is to give and take in business
according to the interests of all concerned, while just dealing is a virtue which causes
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one to be fair to oneself and others by refraining from giving more of the useful things
to himself and less to others, and more of the harmful to others and less to himself.
Another concept that relates to the value of justice is “ensaf” which means fairness in
English. Fairness is emphasized especially when talking about the meritocracy in
employment. The Prophet Muhammad said, “Whoever delegates a position to
someone, whereas he sees someone else more competent (for that position), verily he
has cheated God and His Apostle and all the Muslim” (Taymiyyah, 1966). The only
basis for superiority in the holy Qur’an is piety and righteousness, not gender or
anything else (49:13).
1. I treat people with fairness and respect

2. I prefer a fair solution to an unfair one although I know that I will be disliked by
people for my fair decision
3. Do you give less to yourself when you are asked to divide a task of equal importance
among your colleagues? (R*)
4. If you knew that your friend had been wrong and the stranger was right, when asked
to tell the truth, would you be impartial?
5. When asked to recommend “someone” for promotion, would your recommendation
be purely based on merit?
6. Do you treat others equally?
7. Are you influenced by favouritism when treating others? (R*)
8. Everyone should have an equal chance and equal say
9. A group of people that are nearly equal will work a lot better than one where people
have bosses and ranks over one another.
10. It would be wrong to give an equal treatment to our enemies as we should to our
friends (R*)
11. We should always do what is right and just
12. I prefer an uncomplicated solution although it might be wrong (R)
A1.1.15 Self-Discipline (Riyada al-nafs)
Riyada is the Arabic word which means “training” or “discipline”. Riyada al-nafs or
self-discipline thus is referring to the disciplining of the soul or training the ego.
Riyada al-nafs was not mentioned in the holy Qur’an to mean self-discipline but the
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term was used by Imam Al-Ghazali in the section of his book of Ihya entitle “Kitab
Riyada Al-Nafs wa tahdhib al-akhlaq wa mu’alaja amrul al-qalb” which means Book
of the training the ego, disciplining the manner and healing of the heart’s diseases.
The first step of training the ego or disciplining the soul is acknowledging the
shortcomings. Acknowledging the shortcomings, means that the person realizes that
he needs to change for the betterment and improvement of his situation. The holy
Qur’an said, “Verily, Allah will not change the condition of the people as long as they
do not change their state themselves” (13:11). Another verse that relates to self-
discipline is verse (42:15) in which the Qur’an said, “Be as steadfast (in pursuing
your sacred purpose) as you have been commanded to be and do not follow the
desires of the people”. These two verses encourage people to make changes to
improve themselves and to be steadfast in doing it. Steadfast here can be understood
as having self discipline or having the soul trained.
The holy Qur’an exhorts Prophet Muhammad (p.b.u.h.) that in order to achieve
success, he should not flag in his steadfastness at any stage and that he should resist
subversive elements. One of the essential and useful principles that contributes
effectively to man’s progress and development is discipline and the quality of his
activity. In the work setting, self-discipline relates to being organised and knowing
work priorities. A good worker is the one that has work ethics, has organised plans
and works with professionalism. The absence of discipline will make an organised
plan disorderly and will prevent any remarkable progress despites years of toil. Thus,
the questions for self-discipline are as follows:
1. I know my priorities at work

2. I have an organized plan to accomplish my priorities
3. It is important for me to work according to my plan and priorities
4. I have an organized and effective way of working
5. I value time hence use it efficiently
6. It is important for me to be ethical
7. It is important for me to work with professionalism
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A1.1.16 Perfectionism (Itqan)
Itqan is the Arabic word for perfectionism. Literally, it means to arrange and dispose
of things in a scientific and artistic way in order to obtain the most perfect result. It is
considered as an Islamic work value based on the Hadith narrated by Imam Tabrani in
which the Prophet Muhammad said, “Indeed Allah loves one who does work, he does
it with itqan”. Itqan (perfection) here means the attitude of being careful, meticulous,
hardworking and excellent in carrying out responsibilities and tasks.
The concept of itqan (perfectionism) emphasizes quality rather than quantity. Less
output but excellent is preferable and given more value than lots but lacking quality.
As the Qur’an said, “Kind words and forgiveness are better than charity followed
with evil means. For God is the most forbearing” (2:263). Efficiency, clear targets
and an effective working style are the quality of itqan (perfection). Working with
itqan (perfectionism) includes being efficient in timing and well-organized in
performing the task, which means not to be too hasty, or tedious, but it has to be done
in effective ways and with exact accuracy.
The value of itqan (perfectionism) also requires the worker to achieve the ideal
standard of working technically. This means they have to learn and have an optimum
level of skills and knowledge. Learning to sharpen the knowledge and practice to
master the skills are Muslim responsibilities required by Islam. As such, itqan
(perfectionism) was also known as knowledgeable and skilful, conscientiousness and
knowledgeable in all endeavours. The opposite of itqan (perfectionism) is the attitude
of mediocrity or taking things for granted. Success cannot be achieved without hard
work and determination. Doing anything half-heartedly or just praying to God, cannot
guarantee success. In an attempt to measure itqan (perfectionism), the study has used
1. I would work on my assigned task with a systematic and well-organized plan

2. I find myself constantly striving to be knowledgeable in all endeavours
3. Even if I were competent, I would not stop looking for ways to improve myself
4. I would see myself as always striving to be knowledgeable and skilful
5. I enjoy constantly learning new skills which can help me to cope with changing work
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demands
6. Although I am happy with my present performance, I persist in finding ways to
improve myself
7. I would prefer to turn in my work with a little less but perfect than lots more but
worthless
8. I do not like to see my work as an average performance
9. It is always necessary to set goals for myself
10. Once I set my goals, I am committed to carrying them out
11. I want to know how am I progressing as I complete tasks
12. I develop myself continuously and learn new things
13. I always think of plans to improve my own performance
14. I am able to work efficiently with many tasks simultaneously and reach good results
A1.1.17 Competence
Itqan (perfectionism) is also synonymous with “ihkam”, the Arabic word for doing
something with wisdom. By wisdom, it means having knowledge, skills and the
ability to carry out the task at hand. Thus, the value of itqan (perfection) is very
closely related to the value of competency. Competence is not easy to define and yet
it plays a major role in job effectiveness. Beauchamp and Childress (2001) define
competence as ‘the ability to perform a task’. The ability can either be knowledge,
skills or capability. Capability needs emotional maturity, psychological stability and
mental soundness in carrying out tasks. Competence received close attention in Islam
as in many instances, competence was regarded as one of the basic elements for
employments. Thus, in seeking the essence of competence, the study has employed
1. I am very effective in my work

2. Do you consider yourself qualified for your current job?
3. Do you have the skills to carry out your task at hand?
4. I have the skills necessary for my job.
5. I have good competencies for my job.
6. I am self-assured about my capabilities to perform my work activities.
7. I am confident about my ability to do my job.
8. I have the knowledge necessary for my job.
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A1.1.18 Al-Mujahadah (hard work and optimal effort)
Al-Mujahadah as defined by Islamic scholars means to use all ours energies and
capabilities in realizing and bringing about a good action (‘amal soleh). It involves
hard working, mobilizing as well as optimizing the energy resources. The spirit of
mujahadah requires not only patience and job commitment but also demands high
levels of patience and perseverance, which could exceed the patience of the
competitors. Al-mujahadah comes from the root word of “jahada” which means to
strive or do the utmost. Jihad also comes from the root word “jahada”. Jihad (or
struggle) in Islamic interpretation is not just limited to war or battle but also relates to
a bigger sphere of life such as in the economy, in working or in fighting bad
behaviour.
The spirit of mujahadah at the work place requires individuals to discard the feelings
of laziness and slackness; instead they are required to be professional and careful with
time management. The value of mujahadah needs the value of “tawakkul” and
“tafwid” as well, that is giving final hope and letting (tafwid) God decides on the end
means after all the efforts have been made and all the energy has been utilised and
used to the optimum. The concept of “tawwakkal” or God-reliance will only come
after all the effort and hard work has been used. The concept of tawakkal (God-
reliance) states that every individual has to persistently pursue what he/she desires
and at the same time, put their trust in God for God will help those who work hard for
their success. God says in (3:159) “then, when you have taken a decision, put your
trust in God”.
It is believed that the value of mujahada (hard work and optimal effort) is able to
improve the spirit of performance, without it, Muslims are just a people with good
ritual but inferior to others. Below are the questions used in tapping the construct of
al-mujahadah (hard work and optimal effort).
1. I would apply all my energies, resources and abilities to accomplish my task

2. I would leave it to God to decide on the end result of my task after I have used all
my abilities to accomplish it
3. I would not dare to dream that I will achieve a desirable result unless I use all my
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abilities as best I can

4. I would keep my effort to the minimum if I did not find my work interesting (R*)
5. When given a difficult task, I would not give up until it was done even when others
have given up
6. I would consider myself very committed and very serious in achieving my goals
7. I always strive to be the best in whatever I do
8. I will make sure my task is accomplished as well as possible
9. I am known as a hard and steady worker
10. I am willing to work on a job/project until it is completed, even if it means coming
in earlier or staying later than normal
A1.1.19 Continuous Self-Criticism /Self-Examination (Muhasabah al-nafs)
Muhasabah al-nafs is an Arabic word for continuous self-criticism, self-examination

or self-introspection. Muhasabah comes from the root word ‘hasaba” which means to
be introspective. According to Hasan Al-Basri (1221-1307 CE) as quoted from the
Encyclopaedia Britannica (1995) and Ritter (1970), muhasabah al-nafs is a practice
of religious self-examination which leads to avoiding evil and doing good. Self-
examination is enjoined by Islam to be carried out throughout the year, month, day,
hour or even minute and second. Muhasabah al-nafs in Islam is greatly encouraged
for the purpose of checking on progress in following the commands of God and the
Prophet. If individuals have not fulfilled the injunctions commanded by the Shari’ah
(Islamic Law) the practice of muhasabah al-nafs will make them aware of the fault
and the inadequacy in their worship and overcome it with repentance to God and seek
His forgiveness.
It is considered a tool by which all kinds of abnormal phenomena are examined and
expunged. Muhasabah al-nafs is required both for someone in authority and for
ordinary people in order to look back and think about their shortcomings and
achievements. Muhasabah al-nafs will occur when someone starts to criticise
him/herself about what should be done and contemplate how to achieve it. The period
of self-criticism and self-appraisal are counted as moments of progress, when an
individual impartially sits as a judge over himself and reviews his yearnings and
inclinations, instincts and motivations. Muhasabah al-nafs is applicable in other fields
382
as well. In an organisation for instance, the practice of muhasabah al-nafs will make
the workers or the managers aware of their downward or forward progression.
Exercising self-criticism is hard especially when individuals cannot find fault in
themselves but always think there is nothing wrong with them. If the individuals are
honest in evaluating themselves and willing to be their own judges in reviewing their
weak points, muhasabah al-nafs will lead them to the correct course of action.
In current management, self-appraisal is being used by nearly all the organisations in

the world to review their staff progression and performance, as does the practice of
muhasabah al-nafs. Muhasabah al-nafs was originally an individuals’ religious self-
examination, encouraged by Islam to pinpoint the Muslim’s shortcomings and check
on their progress in avoiding evil and doing good. It is in fact applicable to be
practised outside the religious sphere by any individual for any purpose as well. The
Qur’an said, “O you who believe! Take care of your own selves” (5:105). In relation
to this according to Al-Qardawi, (2000), the great Caliph, Umar Ibn Khattab used to
say, “Take account of your deeds before they will be accounted for you (by
God/Allah) and weight them out before they were weighted for you. Be in fear of the
day when you will be displayed in front of God”.
These two evidences (dalil) indicate the important of continuous self-examination for
Muslims to always check on their deeds to make sure they are on the right track and
progressing. The questions below were designed to achieve a better understanding
about the effectiveness versus the ineffectiveness of muhasabah’s (continuous self-
criticism) practices among employees on their performance.
1. I regularly self-evaluate my own action for self-improvement

2. I would regularly practice self-criticism to ensure I am on the right track
3. It is important for me to continuously practice self-evaluation to check on my progress
4. It is important for me to regularly practice self-criticism and self-appraisal
5. I find self-criticism and self appraisal useful to bring me back on track
A1.1.20 Cleanliness/purification (nazofah, taharah and tazkiyyah)

383
Nazofah is an Arabic word which means cleanliness. Originally, nazofah comes from
the root word “nazofa” which mean to clean. There are other words used by the holy
Qur’an, to mean cleanliness such as taharah and tazkiyyah.
Toharah is an Arabic word. Lexically, it means to be clean, pure and purity. The holy
Qur’an used toharah sometimes in relation to nazofah which is related to physical
cleanliness or purification. The holy Qur’an said, “Be clean, as Islam is clean”.
Toharah is normally used for Shari’ah purposes such as when the Qur’an mentions an
injunction either to make one’s ablutions (wudu’) in purifying oneself before praying
or to cleanse the impurities (najasat) such as menstruation (haid), filth, urine and so
on. In referring to cleaning impurity after menstruation, the Qur’an uses the word
“tathoharna” which come from the root word “tohara” (2:222). These two examples
indicate that cleanliness is referring to physical cleanliness.
“Tazkiyyah” on the other hand is normally used by the holy Qur’an and the Sunnah
to refer to a spiritual purification or cleanliness. According to Shaare (1995),
tazkiyyah is referring to cleanliness of thought, purification of the heart from vices
and is also referring to moral cleanliness that is free from corruption or from the abuse
of power. The cleanliness that is enforced by Islam to the believer encompasses a
physical, spiritual and moral cleanliness. In other word, it is understood that spiritual
or moral cleanliness is more of inward and physical cleanliness is more of outward
appearance. Inwardly, man must acquire and practise all the noble qualities of ethical
values such as honesty, sincerity, benevolence etc. while, outwardly, man must
project an appropriate image in terms of attitude, manner or behaviour, dress, speech
etc; thus, cleanliness in Islam encompass both taharah (physical cleanliness) and
tazkiyyah (purification of the soul).
In relation to the above discussion, two types of cleanliness measures are manifested,
physical and moral or spiritual cleanliness. Thus, the questions developed to measure
the essence of cleanliness are as follows;
1. I always like to keep my things neat and tidy and in good order
384
2. Cleanliness in the work place makes it easy for me to work

3. I do not like to see people carelessly dressed
4. A pure heart helps in making impartial decisions
5. A good heart is a shield against committing vices
6. A pure heart can be acquired through practising good values
A1.1.21 Benevolence (Ihsan)
Ihsan or benevolence is defined as “an act which benefits persons other than those
from whom the act proceeds without any obligation” (Umar-ud-din, 1991). Ihsan
(benevolence) originally comes from the root word “hasana” which means to do
right, to improve, to be in a desirable condition or in a proper state, to decorate or
embellish, to treat with kindness. According to Siddiqui (1997), “hasana” means
suitable, beautiful, or proper and fitting.
In discussing the value of ihsan (benevolence), Al-Qurtubi (1966) explains the

concept of ihsan (benevolence) in the Qur’anic verse, “Lo! God enjoins justice and
ihsan” (16:90), to suggest that while ‘adl (justice) is mandatory, ihsan (benevolence)
is what is above and beyond the mandatory. Islam stresses not only productivity but
also excellence. A committed Muslim employee at any organisational level should
perform his/her work for love of God and with the realization that God is watching
his/her behaviour even when the boss is not around. According to Al-Habshi (1998),
the practice of ihsan (benevolence) surely means to excel because one cannot imagine
doing something sloppy in front of someone in control of them, when one knows and
is aware that God is there to see them at all times. In reviewing the value of ihsan
(benevolence), it is proper to mention about quality. There are two qualities of ihsan
(benevolence). First, ihsan (benevolence) is doing the best that one can do. This
quality part of ihsan (benevolence) is similar to the quality of itqan (perfectionism).
The message conveyed was for Muslim to be committed to doing their best in
whatever they were doing. Ihsan (benevolence) though is different from itqan
(perfectionism) in its second quality. In this quality, ihsan (benevolence) is doing
better than what one can did best previously in terms of performance and quality. The
second quality of ihsan (benevolence) denotes building up the achievement of
performance and quality as knowledge, experience, time and other resources increase.
385
Thus, to illustrate the value of ihsan (benevolence), the study has used the following
questions:
1. I would feel bad if I was not doing my job any better than I did previously
2. Even though my performance is good, I always strive to perform better
3. I commit myself to continuously improve my performance
4. I find my performance on a new task is significantly better than it was previously
5. I work hard to perform my duties because I know that God is constantly watching me
6. I always try to find better, faster and more efficient ways to do things
7. I develop myself continuously in my profession
8. Even if I am competent, I will not stop looking for ways to improve myself
9. I often put in extra effort in my work
A1.1.22 Cooperation (Ta’awun)
Cooperation in Arabic is “ta’awun” which means working together with somebody

else to achieve something. According to Shaare (1995), cooperation is an act of
helping others in difficulties, enjoining good and forbidding wrongdoing, working
collectively and seeking advice or ideas concerning a difficult task.
In its Inculcation of Islamic Values Policy 1981, the Malaysian government has
elaborated the criteria for cooperation to be mutually helpful to each other in
performing tasks, voluntarily participating in organisational activities as a way of
showing a cooperative spirit, giving priority to the interests of teamwork (in the
organisation) rather than self-interest, supporting each other in a matter related to
mutual interest and avoiding having conflicting interests by sacrificing personal
interest in favour of the interest of religion, the organisation, the nation or country.
Cooperation is encouraged by Islam based on the verses (5:2) and (9:71). In these
verses, God encourages men and women to help each other in doing good and in
righteousness. Man should only cooperate for the sake of goodness and should not
cooperate in doing evil that could harm others. In the organisation, cooperation is
highly important in making the task easier and getting the job done. Two hands are
better than one. In order to instil cooperation among the workers, the employer uses
the word “teamwork”. It is universally accepted that for an organisation to perform
386
well, it requires every individual to work as a team to share all their potential towards
achieving the clear objectives spelt out by the leadership.
Based on the above discussion, the questions which were developed to measure
cooperation (ta’awun) are as follows:
1. I enjoy working with others more than working alone

2. Cooperation is a virtue in work
3. I am willing to sacrifice my personal interest for the benefit of my co-workers
4. Do you cooperate well with your colleagues at work?
5. Work with others is better than working alone
6. I always try to help others
7. I always help out when someone in the group asks me
8. I am always ready to help those around me
A1.1.23 Competitiveness (Tanafus)
The contemporary meaning for competitiveness (tanafus) is the ability to provide

products or services more effectively and efficiently than relevant competitors. Islam
also prescribes the values of competitiveness but not at the cost of merely being
competitive, it must be done in such as way as not to inflict any intentional damage on
others (Ali, 2005). The Qur’an said (49:13), “the noblest of you in the sight of God is
the best of you in conduct”.
The value of competitiveness (tanafus) is always used in conjunction with

cooperation (ta’awun). In Islam, one should acquire competitive edge not by
exploiting others, but by assisting others to emerge from a situation of backwardness
to improve the quality of their performance (Nik Mustapha, 2003). The Quranic verse
(83:26) uses the word munafasah to refer to healthy competition in sealing a deal.
Struggles for individual self-interest with utter disregard for other’s failures are the
rule of the jungle and cannot be tolerated if the organisation wants to develop. An
organisation’s overall performance will rather have to be achieved through upgrading
its quality performance and the willingness of all individuals to cooperate within the
organisation. Therefore, the questions are as follows:
387
1. I try harder when other people perform better than I do

2. I enjoy working in situations involving competition with others
3. I try harder when I am in competition with other people
4. I compete fairly.
5. It is important for me to perform better than others.
6. Competition to improve quality should be encouraged and rewarded.
7. Effort and competition have to be conducted in such a way as not to inflict any
intentional damage on others.
A1.1.24 Consultation (Shura)
Consultation is called shura in Islam. Lexically, it means to discuss something or to

consult a book to get information or advice. Consultation or shura in Islam has been
practised by the Prophet Muhammad and his friends (sahabah). The principle of
consultation (shura) is prescribed by Islam based on the verse (42:38), in which God
said, “And they consult their affairs by mutual consultation”. Thus, consultation
(shura) is encouraged to be practiced in all level of decision making (Tayeb, 1997;
Budhwar and Fadzil, 2000).
Muslim writers stress the practice of consultation (shura) in all matter of affairs. For
example Al-Buraey as cited in Beekun and Badawi (1999) points out that a critical
role is played by consultation (shura) in administration and management, particularly
with regard to decision making; a leader’s administrative power and authority is
restrained by consultation (shura). Therefore, the study has used the following
questions to tap the value of consultation among the employees.
1. Do you consult others (e.g. your bosses, teammate etc) when making a decision?
2. Consultation allows me to overcome obstacles and avoid mistakes
3. It is necessary to practice consultation when making a big decision
4. The practice of consultation makes me feel I am important to my company
5. I only consult others for something that is important (R*)
A1.1.25 Forgiveness (‘Afw)

388
Forgiveness in Arabic is called ‘afw. Literally, ‘afw means to release, to heal, to

restore or to remit. ‘Afw (forgiveness) was mentioned in the holy Qur’an five times.
In relation to this, Islam speaks about two aspects of forgiveness, God’s (Allah)
forgiveness and human forgiveness. Humans need both aspects of forgiveness
because they are never free from making mistakes either in relation to each other or
with God. Thus, ‘afw is an attribute of humans to seek forgiveness from God and
fellow human beings and to forgive other fellow humans.
Islam encourages Muslims to manifest the value of forgiveness in their relationships

and transactions with others and also to turn to God (Allah) in seeking forgiveness for
shortcomings and sin (Shaare, 1995). According to Surty (n.d) as cited in Shaare
(1995), the practice of forgiveness makes a person kind, sympathetic, considerate,
polite and far-sighted. Forgiveness is not an easy thing to do if it is involved with
something of paramount importance and thus needs strong determination either to
seek or grant forgiveness. The Qur’an (42:43) acknowledges in this verse which says
“And he who shows patience and forgives that would truly be a matter of strong
determination”.
In order to relate to the value of forgiveness in the workplace, the study has employed
the following questions;
1. It would be very hard for me to forgive those who have been nasty to me (R*)
2. Do you return bad deeds with forgiveness?
3. Do you accept an apology from a person at fault if she/he sincerely asks for it?
4. Do you feel bad if you have done a bad thing to others and still they treat you kindly?
5. Do you work harder if you are forgiven for your own mistake at work?
6. Would you perform better if you were forgiven for your carelessness at work?
A1.2 Conclusion
389
The twenty-five Islamic work values identified in Chapter 5 have been discussed in
this appendix. Each of the 25 IWVs was briefly discussed to give a brief overview
from the perspective of Islam, behind the questionnaire formulated and developed for
the survey. Prolonged and profound detail on all of the 25 of the identified IWVs
however was definitely needed to achieve complete elucidation. However, it would be
beyond the scope of this study to focus on each one of them in such detail.
APPENDIX 2: The Results of the Three Categories of IWVs 390
Obligatory Requirement Others
Patience (sabr) Resolve Nobility

Self-Discipline Cooperation Diligence/
(riyada al-nafs) (ta’awun) Efficiency
Good appearance Gratefulness Capability
Abstinence Strength Flexibility
(wara’) Moderation
Sincerity (iqtisod)
(ikhlas) Kindness
Trustworthiness Smart
(amanah) Continuous improvement
Servitude Hardworking/
Trust passion for excellence
Truthfulness (al-falah)
(sidq) Intelligence
Responsibility Sternness
(mas’uliyyah) Competency
Dedication Integrity
Cleanliness/Purity Transparency
(tazkiyah/nazofah/taharah) (syaffaf)
Good conduct Work creativity
Gratitude Fairness
(syukr) Consultation
Honesty (shura)
(amin) Work quality excellence and
Perfectionism quality of work (itqan)
(itqan) Forgiveness
Accountability (‘afw)
(taklif) Hard work & optimal effort
Equality (mujahadah)
(musawat) Competitive
Justice (tanafus)
(‘adl)
Generosity and justice
Benevolence
(ihsan)
Reliability
Continuous self-
criticism/examination
(muhasabah al-nafs)
Forever mindful of the almighty/
God-consciousness/ piety
(taqwa)
Promise keeping
Consistency
391
(istiqomah)
Contentedness
(redha)
Equity and justice
(qist)
Respect
Timeliness/Punctuality
(nazm)
Good & beneficial
(as-shalah)
392
APPENDIX 3: The References for Employee’s Questionnaires
ITEM (QUESTION) CONSTRUCT SOURCES/ REFERENCES
1. Even if I am competent, I will not stop looking Benevolence This item was modified from the original version of
for ways to improve myself Miller, Woehr & Hudspeth (2001); Watkins and
Mauer (1994); Elci (2007) to correspond to the
content validity of benevolence in Appendix 1
2. Even though my performance is good, I Benevolence This item was modified from the original version of
always strive to perform better Watkins and Mauer (1994) to correspond to the
3. I find my performance on a new task is Benevolence This item was modified from the original version of
significantly better than it was previously Watkins and Mauer (1994) to correspond to the
4. I often put in extra effort in my work Benevolence This item was modified from the original version of
Van Dick et al., (2006) to correspond to the content
validity of benevolence in Appendix 1
5. I work hard to perform my duties because I Benevolence This item was developed by the author based on the
know that God is constantly watching me content validity of benevolence found in Appendix
1
6. I would feel bad if I am not doing my job any Benevolence This item was modified from the original version of
better than I was previously “testing system” available at
http://www.hiresuccess.com/reports/indext.html
25/8/08 to correspond to the content validity of
benevolence indicated in Appendix 1
7. I commit myself to continuously improve my Benevolence This item was modified from the original version of
performance Elci (2007) to correspond to the content validity of
benevolence indicated in Appendix 1
8. I always try to find better, faster and more Benevolence This item was taken from Sydanmaanlakka (2003)
efficient ways to do things
9. I develop myself continuously in my Benevolence This item was modified from the original version of
profession Sydanmaanlakka (2003) to correspond to the
content validity of benevolence indicated in
Appendix 1
10. A pure heart helps in making impartial Cleanliness This item was developed by the author based on the
decisions content validity of cleanliness indicated in
Appendix 1
11. A good heart is a shield against committing Cleanliness This item was developed by the author based on the
vices content validity of cleanliness indicated in
Appendix 1
12. A pure heart can be acquired through Cleanliness This item was developed by the author based on the
practising good values content validity of cleanliness indicated in
Appendix 1
13. I always like to keep my things neat and tidy Cleanliness This item was taken from Webster, Sandford and
and in good order Freeman (1955)
14. Cleanliness in the work place makes it easy for Cleanliness This item was developed by the author based on the
me to work content validity of cleanliness indicated in
Appendix 1
15. I do not like to see people carelessly dressed Cleanliness This item was taken from Webster, Sandford &
Freeman (1955)
16. I am confident about my ability to do my job Competence This item is taken from Spreitzer (1995)
17. I have the knowledge necessary for my job Competence This item was modified from the original version of
modified from Spreitzer (1995)
18. I am self-assured about my capabilities to Competence This item was modified from the original version of
perform my work activities Spreitzer (1995) to correspond to the content
validity of competence indicated in Appendix 1
19. I have the skills necessary for my job Competence This item was taken from Spreitzer (1995)
20. Do you consider yourself qualified for your Competence This item was modified from the original version of
current job? Spreitzer (1995) to correspond to the content
validity of competence indicated in Appendix 1
21. I am very effective in my work Competence This item was modified from the original version of
Sydanmaanlakka (2003) to correspond to the
393
content validity of competence indicated in

Appendix 1
22. Do you have the skills to carry out your task at Competence This item was taken from Spreitzer (1995)
hand?
23. I have good competencies for my job Competence This item was taken from Sydanmaanlakka (2003)
24. I compete fairly Competitiveness This item was modified from the original version of
Webster, Standford & Freeman (1955) and Ali
(2005) to correspond to the content validity of
competitiveness indicated in Appendix 1
25. I try harder when other people perform better Competitiveness This item was taken from Watkin & Maueur (1994)
than I do
26. I try harder when I am in competition with Competitiveness This item was taken from Watkin & Maueur (1994)
other people
27. I enjoy working in situations involving Competitiveness This item was taken from Watkin & Maueur (1994)
competition with others
28. Effort and competition have to be conducted in Competitiveness This item was developed by the author based on the
such a way as not to inflict any intentional content validity of competitiveness found in
damage on others Appendix 1
29. Competition to improve quality should be Competitiveness This item was taken from Ali (2005)
encouraged and rewarded
30. It is important for me to perform better than Competitiveness This item was taken from Watkin & Mauer (1994)
others
31. Consultation allows me to overcome obstacle Consultation This item has been taken from Yousef (2000)
and avoid mistakes
32. Do you consult others (e.g. your bosses, Consultation This item was developed by the author based on the
teammate etc) when making a decision content validity of consultation indicated in
Appendix 1
33. It is necessary to practise consultation when Consultation This item was developed by the author based on the
making a big decision content validity of consultation indicated in
Appendix 1
34. The practice of consultation makes me feel I Consultation This item was developed by the author based on the
am important to my company content validity of consultation indicated in
Appendix 1
35. I only consult others for something important Consultation This item was developed by the author based on the
(R) content validity of consultation indicated in
Appendix 1
36. It is important for me to continuously practise Continuous Self- This item was developed by the author based on the
self-evaluation to check on my progress Criticism content validity of continuous self-examination
indicated in Appendix 1
37. I find self-criticism and self appraisal useful to Continuous Self- This item was developed by the author based on the
bring me back on track Criticism content validity of continuous self-criticism
38. It is important for me to regularly practise self- Continuous Self- This item was developed by the author based on the
criticism and self-appraisal Criticism content validity of continuous self-criticism
39. I would regularly practise self-criticism to Continuous Self- This item was developed by the author based on the
ensure I am on the right track Criticism content validity of continuous self-criticism
found in Appendix 1
40. I regularly self-evaluate my own action for Continuous Self- This item was developed by the author based on the
self-improvement Criticism content validity of continuous self-criticism
41. Cooperation is a virtue in work Cooperation This item was taken from Yousef (2000)
42. Working with others is better than working Cooperation This item was modified from the original version of
alone Triandis et al, (1986 and 1988) to correspond to the
content validity of cooperation indicated in
Appendix 1
43. I enjoy working with others more than Cooperation This was taken from Elci (2007)
working alone
394
44. I willing to sacrifice my personal interest for Cooperation This item was developed by the author based on the
the benefit of my co-workers content validity of cooperation indicated in
Appendix 1. It is also specifically referred to the
content from the PM Office available at
(http://vlib.unitarkljl.edu.my/html/nilai.html)
45. I always try to help others Cooperation This was taken from Johnson, Messe & Crano,
(1984)
46. Do you cooperate well with your colleagues at Cooperation This item was modified from the original version of
work Williams and Anderson (1991) to correspond to the
content validity of cooperation indicated in
Appendix 1
47. I always help out when someone in the group Cooperation This item was taken from Lantz & Friedrich (2003)
asks me to do so
48. I am always ready to help those around me Cooperation This item was taken from Tjosvold, Hui, Ding &
Hu (2003)
49. Whatever the difficulties, I stick to my Good Intention This item was taken from Browne & Howarth
original intentions (1977)
50. I believe the means justify the ends and not Good Intention This item was developed by the author based on the
otherwise content validity of good intention indicated in
Appendix 1
51. The values of work is derived from the Good Intention This item was taken from Ali (2001)
accompanying intention, rather than its results
52. It is always necessary to start our work with a Good Intention This item was developed by the author based on the
good intention content validity of good intention indicated in
Appendix 1. It is also specifically designed based
on the content available at
53. A good intention is necessary to help me not to Good Intention This item was developed by the author based on the
go astray content validity of good intention indicated in
Appendix 1
54. Every action should start with a good Good Intention This item was modified from the original version of
intention Ali (2005) to correspond to the content validity of
good intention indicated in Appendix 1
55. I contribute to charity as an appreciation for Gratitude This item was modified from the original version of
the bounties from God Johnson, Messe & Crano (1984); Ibn Qayyim in
Arabic (translated by Al-Khattab, 1997) to
correspond to the content validity of gratitude
56. I would work harder if my employer’s Gratitude This item was developed by the author based on the
appreciates my contribution content validity of good intention found in
Appendix 1, which is specifically from Ibn Qayyim
(translated version by Al-Khattab, 1997)
57. I always praise God for the good things Gratitude This item was developed by the author based on the
happening to me content validity of good intention found in
Appendix 1, which is specifically from Ibn Qayyim
(translated version by Al-Khattab, 1997). The same
item was also found in Adler & Fagley (2005)
58. I remind myself to be humble and not to show Gratitude This item was developed by the author based on the
off my achievement content validity of gratitude indicated in Appendix
1. It is also specifically designed based on the
content available at
59. My believe in the might of God makes me Gratitude This item was developed by the author based on the
humble and kind to other people content validity of gratitude indicated in Appendix
1 which is specifically from Ibn Qayyim (translated
by Al-Khattab, 1997)
60. It is necessary to give credits to those who Gratitude This item was modified from the original version of
deserve it Adler & Fagley (2005) to correspond to the content
validity of gratitude indicated in Appendix 1
61. It would energize me after I realized how Gratitude This item was developed by the author based on the
lucky I am content validity of gratitude indicated in Appendix
395
1, which is specifically from Ibn Qayyim

(translated by Al-Khattab, 1997)
62. The blessings that I receive in my life Gratitude This item was developed by the author based on the
encourage me to perform better content validity of gratitude indicated in Appendix
1, which is specifically from Ibn Qayyim
(translated by Al-Khattab, 1997)
63. I am known as a hard and steady worker Hardworking and This item was taken from Webster, Standford &
Optimal Effort Freeman (1955)
64. I would keep my effort to the minimum if I did Hardworking and This item was taken from CCC (1987) & Fan
not find my work interesting (R) Optimal Effort (2000)
65. I would apply all my energies, resources and Hardworking and This item was modified from the original version
abilities to accomplish my task Optimal Effort of Pelled & Hill (1997) to correspond to the
content validity of hardworking and optimal effort
66. I would leave it to God to decide on the end Hardworking and This item was developed by the author based on the
result of my task after I have used all my Optimal Effort content validity of hardworking and optimal effort
abilities to accomplish it indicated in Appendix 1
67. I would not dare to dream that I will achieve a Hardworking and This item was modified from the original version
desirable result unless I use all my abilities as Optimal Effort of Ali ( 2001), Miller, Woehr and Hudspeth (2002)
best I can and Berkowitz and Lutterman (1968) to correspond
to the content validity of hardworking and optimal
effort indicated in Appendix 1
68. I always strive to be the best in whatever I do Hardworking and This item was modified from the original version of
Optimal Effort Miller, Woehr & Hudspeth (2001) to correspond to
the content validity of hardworking and optimal
69. I will make sure my task is accomplished as Hardworking and This item was modified from the original version of
well as possible Optimal Effort Wanek, Sackett and Ones (2003) to correspond to
the content validity of hardworking and optimal
70. When given a difficult task, I would not give Hardworking and This item was modified from the original version of
up until it was done even when other has given Optimal Effort Browne and Howarth (1977) and Tjosvold, Hui,
up Ding & Hu (2003) to correspond to the content
validity of hardworking and optimal effort
71. I would consider myself very committed and Hardworking and This item was modified from the original version of
very serious in achieving my goals Optimal Effort from Miller, Woehr & Hudspeth (2002) to
correspond to the content validity of hardworking
and optimal effort indicated in Appendix 1
72. I am willing to work on a task until it is Hardworking and This item was taken from Tjosvold, Hui, Ding &
completed, even if it means coming in earlier Optimal Effort Hu (2003)
or staying later than normal
73. I would step on someone’s head to get to the Honesty This item was taken from Christie (1956)
top (R)
74. I tell the truth, even when I know I would be Honesty This item was taken from Wrightsman (1964)
better off by lying
75. Taking merchandise or cash at work is against Honesty This item was taken from Tonglet (2002)
my principles
76. I would cheat on my income tax, if could get Honesty This item was taken from Wrightsman (1964)
away with it (R)
78. If you were sent an extra item with an order, Honesty This item was taken from Wanek, Sackett & Ones
would you send it back (2003)
79. If you were late, would you ask someone to Honesty This item was modified from the original version of
clock in for you Wanek, Sackett & Ones (2003) to correspond to the
content validity of honesty indicated in Appendix
1
80. It is never appropriate to take something that Honesty This item was taken from Miller, Woehr &
does not belong to you Hudspeth (2001)
81. I believe stealing is alright as long as I don’t Honesty This item was taken from Miller, Woehr &
get caught Hudspeth (2001)
396
82. It would be very hard for me to forgive those Forgiveness This item was developed by the author based on the
who have been nasty to me (R) content validity of forgiveness indicated in
Appendix 1
83. Do you return bad deed with forgiveness? Forgiveness This item was developed by the author based on the
content validity of forgiveness found in Appendix 1
84. Do you accept an apology from a person at Forgiveness This item was developed by the author based on the
fault if she/he sincerely asks for it? content validity of hardworking and optimal effort
found in Appendix 1
85. Do you feel bad if you have done a bad thing Forgiveness This item was developed by the author based on the
to others and still they treat you kindly? content validity of forgiveness indicated in
Appendix 1
86. Do you work harder if you are forgiven for Forgiveness This item was developed by the author based on the
your own mistake at work? content validity of forgiveness indicated in
Appendix 1
87. Would you perform better if you were Forgiveness This item was modified from the original version of
forgiven for your carelessness at work? Wanek, Sackett & Ones (2003) to correspond to the
content validity of forgiveness indicated in
Appendix 1
88. Do you give less to yourself when you are Justice/equality This item was developed by the author based on the
asked to divide a task of equal importance content validity of justice/equality
among your colleagues? (R) found in Appendix 1, which is specifically from
Ibn Qayyim (translated by Al-Khattab, 1997)
89. Are you influenced by favouritism when Justice/equality This item was modified from the original version of
treating others? (R) Bales and Couch (1969); Wanek, Sackett & Ones
justice/equality indicated in Appendix 1
90. Do you treat others equally? Justice/equality This item was taken from Wanek, Sackett & Ones
(2003)
91. If you knew that your friend had been wrong Justice/equality This item was developed by the author based on the
and the stranger was right, when asked to tell content validity of justice/equality
the truth, would you be impartial? indicated in Appendix 1
92. When asked to recommend someone for Justice/equality This item was developed by the author based on the
promotion, would your recommendation be content validity of justice/equality
purely based on merit? indicated in Appendix 1
93. Everyone should have an equal chance and Justice/equality This item was taken from Bales & Couch (1969)
equal say
94. A group of people that are nearly equal will Justice/equality This item was taken from Withey (1965)
work a lot better than one where people have
bosses and ranks over one another.
95. It would be wrong to give an equal treatment Justice/equality This item was modified from the original version of
to our enemies as we should to our friends (R) Miller, Woehr & Hudspeth (2001) to correspond to
the content validity of justice/equality indicated in
Appendix 1
96. We should always do what is right and just Justice/equality This item was modified from the original version of
Withey (1961), Bales and Couch (1969) and Miller,
Woehr & Hudspeth (2001) to correspond to the
content validity of justice/equality indicated in
Appendix 1
97. I treat people with fairness and respect Justice/equality This item was taken from Sydanmaanlakka (2003)
98. I prefer a fair solution to an unfair one Justice/equality This item was developed by the author based on the
although I know that I would be disliked by content validity of justice/equality
people for my fair solution indicated in Appendix 1
99. I prefer an uncomplicated solution although it Justice/equality This item was developed by the author based on the
might be wrong (R) content validity of justice/equality
100. It is acceptable to make local phone calls from Integrity This item was taken from the test bank available at
work but not long distance calls (R) http://www.careers.unsw.edu.au/careerEd/jobAppli
cations/interviews/psychTestOther.aspx
101. A person who takes stationery or small Integrity This item was taken from the test bank available at
disposable items from work without http://www.careers.unsw.edu.au/careerEd/jobAppli
permission should lose their annual bonus cations/interviews/psychTestOther.aspx
397
102. I sometimes need to ignore minor rules in Integrity This item was taken from the test bank available at
order to get my job done (R) http://www.careers.unsw.edu.au/careerEd/jobAppli
cations/interviews/psychTestOther.aspx
103. I have always followed every one of my Integrity This item was taken from Posthuma & Maertz
employers’ rules (2003)
104. Do you act with integrity? Integrity This item was modified from the original version of
Covey (1989) to correspond to the content validity
of integrity indicated in Appendix 1
105. Do you consider yourself a reliable person? Integrity This item was modified from the original version of
of integrity indicated in Appendix 1
106. When perplexed by a difficulty, I am able to Patience This item was modified from the original version of
keep my patience easily Browne & Howarth (1977) to correspond to the
content validity of patient indicated in Appendix 1
107. Fear of punishment causes me to stay on the Patience This item was developed by the author based on the
right track content validity of patient indicated in Appendix 1,
which is specifically from Ibn Qayyim (translated
108. I would you prefer a correct solution although Patience This item was developed by the author based on the
it is more difficult than a simple but wrong content validity of patient indicated in Appendix 1
solution
109. I’ll remind myself to be patient whenever I Patience This item was developed by the author based on the
face a problem content validity of patient indicated in Appendix 1,
110. I believe time will ease away the problems if Patience This item was developed by the author based on the
we are patient content validity of patient indicated in Appendix 1,
111. I am able to work efficiently with many tasks Perfectionism This item was taken from Sydanmaanlakka (2003)
simultaneously and reach good results
112. I would work on my assigned task with a Perfectionism This item was modified from the original version of
systematic and well-organized plan Webster, Sandford and Freeman, (1955) to
correspond to the content validity of perfectionism
113. I am a systematic person Perfectionism This item was modified from the original version of
Sydanmaanlakka (2003) to correspond to the
content validity of perfectionism indicated in
Appendix 1
114. I find myself constantly striving to be Perfectionism This item was modified from the original version of
knowledgeable in all endeavours CCC (1987) and Fan ( 2000) to correspond to the
Appendix 1
115. I want to know how am I progressing as I Perfectionism This item was taken from Elci ( 2007)
complete tasks
116. I would prefer to turn in my work with a little Perfectionism This item was modified from the original version of
less but perfect than lots more but worthless testing system available at
http://www.hiresuccess.com/reports/indext.html
25/8/08 to correspond to the content validity of
perfectionism indicated in Appendix 1
117. I would see myself as always striving to be Perfectionism This item was developed by the author based on the
knowledgeable and skilful content validity of perfectionism indicated in
Appendix 1
118. I do not like to see my work as an average Perfectionism This item was modified from the original version of
performance Renn and Fedor (2001) to correspond to the
Appendix 1
119. Although I am happy with my present Perfectionism This item was taken from Watkin & Maueur (1994)
performance, I persist in finding ways to
improve myself
120. I always think of plans to improve my own Perfectionism This item was taken from Watkin & Maueur (1994)
398
performance
121. It is always necessary to set goals for myself Perfectionism This item was taken from Watkin & Maueur (1994)
122. Once I set my goals, I am committed in Perfectionism This item was modified from the original version of
carrying those out Watkin & Maueur (1994) to correspond to the
Appendix 1
123. I enjoy learning new tasks that help me to cope Perfectionism This item was modified from the original version of
with changing work demands Watkin & Maueur (1994) to correspond to the
Appendix 1
124. I would not accept laziness/ sluggishness at Perfectionism This item was developed by the author based on the
work content validity of perfectionism
indicated in Appendix 1, which is specifically from
(http:www.amanaproductiobs.com)
125. I am always God-conscious when doing my Piety This item was modified from the original version of
work Ali (2005), Yousef (2000) and Webster, Sandford
and Freeman (1955) to correspond to the content
validity of piety indicated in Appendix 1
126. To what extent do you practice your religion? Piety This item was taken from Elci (2007)
127. My religious beliefs and practices are Piety This item was modified from the original version of
important to me Elci (2007) to correspond to the content validity of
piety indicated in Appendix 1
128. I observe my religious practices continuously Piety This item was taken from Sidani & Gardner (2000)
129. I am very strict about following my religious Piety This item was modified from the original version of
belief Elci (2007); Webster, Sandford and Freeman
(1955) ) to correspond to the content validity of
piety indicated in Appendix 1
130. I always follow what my religion requires at Piety This item was modified from the original version of
work Ali (2005) and Elci (2007) ) to correspond to the
content validity of piety indicated in Appendix 1
131. Failure to work hard when you have a chance Piety This item was modified from the original version of
almost amounts to impiety Ali (2005); Yousef (2000) to correspond to the
132. I would feel guilty if I was engaged in Piety This item was developed by the author based on the
activities that were forbidden by my religion content validity of piety indicated in Appendix 1,
133. When busy doing your job, do you still Piety This item was developed by the author based on the
perform your religious obligations content validity of piety indicated in Appendix 1,
appropriately? which is specifically from Ibn Qayyim (translated
134. I am influenced by my consciousness about Piety This item was modified from the original version of
God when doing my work Sidani & Gardner (2000) to correspond to the
135. I feel very bad when I fail to fulfil what I Promise keeping This item was taken from Berkowitz & Lutterman
promise to do (1986)
136. It is okay to break a promise if it would not get Promise keeping This item was modified from the original version of
me into trouble by doing so (R) Wrightsman (1964) to correspond to the content
validity of promise keeping indicated in Appendix
1
137. Do you fulfil others’ expectations of you? Promise keeping This item was modified from the original version of
of promise keeping indicated in Appendix 1
138. Do you follow through on your promises? Promise keeping This item was modified from the original version of
of promise keeping indicated in Appendix 1
139. Would you consider it important to turn in Punctuality This item has been taken from
your assignment on time even if is not perfect? http://www.hiresuccess.com/reports/index.html
(R)
399
140. A successful person is one who meets Punctuality This item was taken from Ali (2005)
deadlines at work
141. I schedule my day in advance to avoid wasting Punctuality This item was taken from Miller, Woehr &
time Hudspeth (2002)
142. I constantly look for ways to use my time Punctuality This item was taken from Miller, Woehr &
productively Hudspeth (2002)
143. I would stay late to compensate for coming in Punctuality This item was developed by the author based on the
late to work content validity of punctuality indicated in
Appendix 1
144. It is the duty of each person to stick to the time Punctuality This item was modified from the original version of
Miller, Woehr & Hudspeth (2001) to correspond to
the content validity of punctuality indicated in
Appendix 1
145. I like to plan things carefully ahead of time Punctuality This item was taken from Wanek, Sackett & Ones
(2003)
146. I always come to work on time Punctuality This item was developed by the author based on the
content validity of punctuality indicated in
Appendix 1
147. I am able to prioritize my duties efficiently in Punctuality This item was taken Sydanmaanlakka (2003)
my personal timetables
148. I take the responsibility entrusted to me Responsibility This item was modified from the original version of
seriously Miller, Woehr & Hudspeth (2001) to correspond to
the content validity of responsibility indicated in
Appendix 1
149. I do my work to the best that I can because of Responsibility This item was developed by the author based on the
my sense of accountability as an employee content validity of responsibility indicated in
Appendix 1 which can also be found at
150. When surrounded with “quick money”, I Responsibility This item was developed by the author based on the
would remind myself that God is watching me content validity of responsibility indicated in
Appendix 1
151. I feel guilty if I do not do my job as entrusted Responsibility This item was developed by the author based on the
by my employer content validity of responsibility indicated in
Appendix 1, which can also be found at
152. As an employee, I am aware of the Responsibility This item was developed by the author based on the
responsibility entrusted to me by my employer content validity of responsibility indicated in
153. I am aware that my employer relies on me to Responsibility This item was developed by the author based on the
do my job at my best content validity of responsibility indicated in
154. I work hard because that is what every Responsibility This item was modified from the original version of
employee is employed for Berkowitz and Lutterman (1968) to correspond to
the content validity of responsibility indicated in
Appendix 1
155. I perform my job properly and efficiently as I Responsibility This item was developed by the author based on the
always feel accountable to God content validity of responsibility indicated in
Appendix 1
156. I know my priorities at work Self-Discipline This item was developed by the author based on the
content validity of responsibility indicated in
157. I have an organized plan to accomplish my Self-Discipline This item was developed by the author based on the
priorities content validity of responsibility indicated in
158. I have an effective way of working Self-Discipline This item was developed by the author based on the
400
159. I value time therefore I use it efficiently Self-Discipline This item has been taken from Miller, Woehr &
Hidspeth (2002)
160. It is important for me to work according to my Self-Discipline This item was developed by the author based on the
plan and priorities content validity of responsibility indicated in
161. It is important for me to be ethical Self-Discipline This item was developed by the author based on the
162. It is important for me to work with Self-Discipline This item was developed by the author based on the
professionalism content validity of responsibility indicated in
163. I would do good things just for the sake of Sincerity This item was developed by the author based on the
God content validity of responsibility indicated in
164. I feel bad if I put my personal interest before Sincerity This item was developed by the author based on the
my duty as an employee content validity of responsibility indicated in
165. Generally speaking, I won’t work hard unless I Sincerity This item has been taken from Christie (1956);
am forced to do so (R) Banta (1961)
166. I am not really honest for a desirable reasons, Sincerity This item was taken from Wrightsman 1964
we’re just afraid of getting caught (R)
167. When asked about your company’s Transparent This item was taken from Haniffa (2002) and Asri
product/service, would you tell the good and & Fahmi (2004)
the bad side of it?
168. It is important for me to put my work-related Transparent This item was developed by the author based on the
transactions into writing content validity of responsibility indicated in
169. Those who declare thing frankly, will not lead Transparent This item was developed by the author based on the
to each other’s destruction content validity of transparent indicated in
Appendix 1
170. It is necessary to show both the positive and Transparent This item was modified from the original version of
the negative side about my company’s Haniffa (2002), and Asri & Fahmi (2004) to
product/service correspond to the content validity of transparent
171. I only follow the rules if they make sense to Transparent This item was taken from Posthuma & Maertz
me (R) (2003)
172. It is never appropriate to conceal faults in the Transparent This item was modified from the original version of
product Haniffa (2002) and Asri & Fahmi (2004) to
correspond to the content validity of transparent
173. It is important for me to work in a permissible Trustworthiness This item was developed by the author based on the
(halal) area content validity of trustworthiness indicated in
Appendix 1
174. I would work in any organisation which offers Trustworthiness This item was developed by the author based on the
the best benefit of employment (R) content validity of trustworthiness indicated in
Appendix 1
175. I would give priority to myself whenever my Trustworthiness This item was developed by the author based on the
personal interest is in conflict with my content validity of trustworthiness indicated in
responsibility as an employee (R) Appendix 1
176. For me, every position/job comes with the Trustworthiness This item was developed by the author based on the
responsibility upon our shoulder content validity of trustworthiness indicated in
Appendix 1
177. Do you feel more relax when your boss is not Trustworthiness This item was modified from the original version of
around (R) Wanek, Sackett and Ones (2003) to correspond to
401
the content validity of trustworthiness indicated in

Appendix 1
178. Do you feel uneasy when there is little work to Trustworthiness This item was taken from Miller, Woehr &
do? Hudspeth (2002) & Arslan (2001)
179. Do you do your job effortlessly when you are Trustworthiness This item was modified from the original version of
not being watched? Miller, Woehr & Hudspeth (2001) to correspond to
the content validity of trustworthiness indicated in
Appendix 1
180. I would take items from work if I felt I was not Trustworthiness This item was taken from Miller, Woehr &
getting paid enough (R) Hudspeth (2001)
181. I would feel guilty if I were to be paid for not Trustworthiness This item was developed by the author based on the
doing my job well content validity of trustworthiness indicated in
Appendix 1
182. I would tell a lie if I could gain by it Truthfulness This item was taken from Wrightsman (1964)
183. I would tell the truth under any circumstances Truthfulness This item was modified from the original version of
Wanek, Sackett & Ones (2003) and Wrightsman
truthfulness indicated in Appendix 1
184. It would be very wrong if I do not do what I Truthfulness This item was developed by the author based on the
preach content validity of truthfulness indicated in
Appendix 1
185. It is all right not to practice what you preach as Truthfulness This item was developed by the author based on the
long as you do not get caught (R) content validity of truthfulness indicated in
Appendix 1
186. I do not lie, therefore I do not like people who Truthfulness This item was modified from the original version of
lie Wrightsman (1964) to correspond to the content
validity of truthfulness indicated in Appendix 1
403
APPENDIX 4: The References for Supervisor’s Questionnaires
a) Contextual (non-task) Performance
ITEM (QUESTION) REFERENCE
1. This employee suggests revisions in work to achieve Tsui et al., (1997)

organizational/departmental objectives
2. This employee takes the initiative to orient new Tsui et al., (1997)
employees even though it is not part of his/her job
description
3. This employee helps others in their work when they Tsui et al., (1997)
have been absent even when he/she is not required to
do so
4. This employee maintains positive attitudes in dealing Van Scotter & Motowidlo (1996)
with different people
5. This employee is mindful of how his/her behaviour Alge et al., (2004)
affects other people’s job
6. This employee takes steps to try to prevent problems Alge et al., (2004)
with other co-workers
7. This employee helps other who have many workloads Alge et al., (2004)
8. This employee willingly helps others who have work- Alge et al., (2004)
related problems
b) Task Performance
ITEM (QUESTION) REFERENCE
1. This employee’s quantity of work is higher than Tsui et al., (1997)

average
2. This employee strives for higher quality work than Tsui et al., (1997)
required
3. This employee is very competent Heilman et al., (1992)
4. This employee gets his/her work done very Heilman et al., (1992)
effectively
5. This employee performs his/her job well Heilman et al., (1992)
6. This employee is personally committed to meeting Van Scotter & Motowidlo
high performance standards (1996)
7. This employee exhibits creativity on the job when Van Scotter & Motowidlo
given the opportunity (1996)
8. This employee comes up with creative solution to Van Scotter & Motowidlo
problems (1996)
418
APPENDIX 7: The Calculations of Construct Validity and the Average Variance Extracted
(AVE)
COMPUTATION OF RELIABILITY MEASURES

The formulae are as follows:
a) Construct Reliability, ρ η 
 λi 2
 λi 2  i
 i2
b) The Variance Extracted Estimate, ρ vc ( ) 
 i2    i
Where,
λi= standardized loading
 i = Error variance, (1-SMC)
Note: The Cronbach’s Alpha (α), Squared Multiple Correlations (SMC) and Error Variance (  )
are generated automatically by SPSS and/or AMOS output, thus their calculations are not shown here.
INDEPENDENT VARIABLES
1) Competence Work Value
a) Construct Reliability
(0.580+ 0.818+ 0.888+ 0.790)2
=
(0.580+ 0.818+ 0.888+ 0.790)2 +0.375+ 0.212+ 0.331+ 0.664
3.0762
= 3.0762 + 1.582
= 9.461776
11.04378
= 0.86
b) The Variance Extracted Estimate

= 0.5802+0.8182+0.8882+0.7902
0.5802+0.8182+0.8882+0.7902+ 0.375+0.212+.331+.664
= 2.418168
2.418168+1.582
= 0.60
419
2. Responsibility (mas’uliyyah) Work Value

= (0.733+0.846+0.744+0.827+0.765)2
(0.733+0.846+0.744+0.827+0.765)2 + 0.415+0.316+0.447+0.285+0.463
= 3.9152
3.9152 +1.926
= 15.32723
17.25323
= 0.89

= 0.7332+0.8462+0.7442+0.8272+0.7652
0.7332+0.8462+0.7442+0.8272+0.7652 + 0.415+0.316+0.447+0.285+0.463
= 3.075696
3.075696+1.926
= 0.61
3. Gratitude (syukr) Work Value
= (.622+.680+.752+.715+.754)2
(.622+.680+.752+.715+.754)2 + .431+.489+.435+.538+.613
= 3.5232
3.5232 +2.506
= 12.41153
14.91753
= 0.83

= .6222+.6802+.7522+.7152+.7542
.6222+.6802+.7522+.7152+.7542 +.431+.489+.435+.538+.613
= 2.494529
2.494529 +2.506
= 0.50
420
4. Benevolence (ihsan) Work Value
= (.684+.550+.812+.797)2
(.684+.550+.812+.797)2 + .697+.532+.340+.365
= 2.8432
2.8432 +1.934
= 8.082649
10.01665
= 0.81

= .6842+.5502+.8122+.7972
.6842+.5502+.8122+.7972 +.697+.532+.340+.365
= 2.064909
2.064909 +1.934
= 0.52
5. Perfection (itqan) Work Value

= (.813+.793+.780+.747+.719)2
(.813+.793+.780+.747+.719)2 + .483+.442+.392+.372+.339
= 3.8522
3.8522 + 2.028
= 14.8379
14.8379+2.028
= 0.88
b) The Variance Extracted estimate

= .8132+.7932+.7802+.7472+.7192
.8132+.7932+.7802+.7472+.7192 +.483+.442+.392+.372+.339
= 2.973188
2.973188+2.028
= 0.60
421
6. Self-Discipline (riyada al-nafs) Work Value

= (.808+.833+.712+.612)2
(.808+.833+.712+.612)2 + .626+.493+.305+.347
= 2.9652
2.9652 + 1.771
= 8.791225
8.791225 + 1.771
= 0.83

= .8082+.8332+.7122+.6122
.8082+.8332+.7122+.6122 +.626+.493+.305+.347
= 2.228241
2.228241 +1.771
= 0.56
7. Hardworking and Optimal Effort (mujahadah) Work Value.

= (.746+.789+.663+.712+.712) 2
(.746+.789+.663+.712+.712) 2 + .494+.560+.493+.378+.444
= 3.6222
3.6222 +2.369
= 13.11888
15.48788
= 0.85

= .746 2 +.789 2 +.663 2 +.712 2+.712 2
.746 2 +.789 2 +.663 2 +.712 2+.712 2 +.494+.560+.493+.378+.444
= 2.632494
2.632494 +2.369
422
= 0.53
8. Piety (taqwa) Work Value.

= (.660+.714+.651+.846+.785)2
(.660+.714+.651+.846+.785)2 + .284+.384+.491+.564+.576
= 3.6562
3.6562 +2.299
= 13.36634
15.66534
= 0.85

= .6602+.7142+.6512+.8462+.7852
.6602+.7142+.6512+.8462+.7852 +.284+.384+.491+.564+.576
= 2.701138
2.701138 +2.299
= 0.54
9. Continuous Self-Criticism (muhasabah al-nafs) Work Value

= (.849+.849+.658+.559+.495)2
(.849+.849+.658+.559+.495)2 + .755+.688+.567+.279+.280
= 3.4102
3.4102 +2.569
= 11.6281
14.1971
= 0.82

= .8492+.8492+.6582+.5592+.4952
.8492+.8492+.6582+.5592+.4952 + .755+.688+.567+.279+.280
= 2.432072
2.432072 +2.569
423
= 0.49
10. Consultative-Cooperative (shura-ta’awun) Work Value

= (.801+.699+.983+.568+.699)2
(.801+.699+.983+.568+.699)2 + .511+.033+.358+.511+.678
= 3.752
3.752 +2.091
= 14.0625
16.1535
= 0.87

= .8012+.6992+.9832+.5682+.6992
.8012+.6992+.9832+.5682+.6992 + .511+.033+.358+.511+.678
= 2.907716
2.907716+2.091
= 0.58
11. Competitive-Cooperative (tanafus-ta’awun) Work Value

= (.739+.881+.555+.839+.601 +.864)2
(.739+.881+.555+.839+.601 +.864)2 + .254+.454+.223+.692+.297+.638
= 4.4792
4.4792 +2.558
= 20.06144
22.61944
= 0.89

= .7392 +.8812 +.5552 +.8392 +.6012 +.8642
.7392 +.8812 +.5552 +.8392 +.6012 +.8642 + .254+.454+.223+.692+.297+.638
= 3.441925
3.441925+2.558
= 0.57
424
12. Patience-Perseverance (sabr-mujahadah) Work Value

= (.588+.883+.518+.799+.608 +.631)2
(.588+.883+.518+.799+.608 +.631)2 + .362+.602+.630+.731+.220+.654
= 4.0272
4.0272 +3.199
= 16.21673
19.41573
= 0.84

= .5882+.8832+.5182+.7992+.6082 +.6312
.5882+.8832+.5182+.7992+.6082 +.6312 + .362+.602+.630+.731+.220+.654
= 2.799983
2.799983+3.199
= 0.47
13. Trustworthy-Consultative (amanah-shura) Work Value

= (.892+.520+.792+.852+.879)2
(.892+.520+.792+.852+.879)2 + .228+.373+.730+.274+.205
= 3.9352
3.9352 +1.81
= 15.48423
17.29423
= 0.90

= .8922 +.5202 +.7922 +.8522 +.8792
.8922 +.5202 +.7922 +.8522 +.8792 + .228+.373+.730+.274+.205
= 3.191873
3.191873+1.81
= 0.64
425
DEPENDENT VARIABLES
1. Task Performance
= (.820+.970+.855+.782)2
(.820+.970+.855+.782)2 + .389+.269+.059+.328
= 3.4272
3.4272 +1.045
= 11.74433
12.78933
= 0.92

= .8202 +.9702 +.8552 +.7822
.8202 +.9702 +.8552 +.7822 + .389+.269+.059+.328
= 2.955849
2.955849+1.045
= 0.74
2. Contextual Performance
= (.781+.780+.876+.922+.795)2
(.781+.780+.876+.922+.795)2 + .368+.150+.232+.391+.390
= 4.1542
4.1542 +1.531
= 17.25572
18.78672
= 0.92

= .7812 +.7802+.8762+.9222+.7952
.7812 +.7802+.8762+.9222+.7952 + .368+.150+.232+.391+.390
426
= 3.467846
3.467846+1.531
= 0.69
3. Job Performance
= (.823+.956+.870+.889+.909+.798)2
(.823+.956+.870+.889+.909+.798)2 + .363+.174+.209+.244+.086+.323
= 5.2452
5.2452 +1.399
= 27.51003
28.90903
= 0.95

= .8232 +.9562 +.8702 +.8892 +.9092 +.7982
. 8232 +.9562 +.8702 +.8892 +.9092 +.7982 + .363+.174+.209+.244+.086+.323
= 4.601571
4.601571+1.399
= 0.77
427
APPENDIX 8: Test for Non-Response Bias – Chi-square and Independent Sample t-test
i) Test for Non-response Bias (Chi-square Test)
a) Gender (Employees)
Gender (employee) Total

Male Female
Non-Response Initial 50 23 27 50
Bias Last 50 22 28 50
Total 45 55 100
Asymp. Sig. Exact Sig. Exact Sig.

Value df (2-sided) (2-sided) (1-sided)
Pearson Chi-Square .040(b) 1 .841
Continuity Correction(a) .000 1 1.000
Likelihood Ratio .040 1 .841
Fisher's Exact Test 1.000 .500
Linear-by-Linear
Association .040 1 .841
N of Valid Cases 100
a Computed only for a 2x2 table
b 0 cells (.0%) have expected count less than 5. The minimum expected count is 22.50.
b) Gender (supervisor)
Gender (Supervisor) Total

Male Female
Non Response First 50 18 13 31
Bias Last 50 12 6 18
Total 30 19 49
Asymp. Sig. Exact Sig. Exact Sig.

Value df (2-sided) (2-sided) (1-sided)
Pearson Chi-Square .355(b) 1 .551
Continuity Correction(a) .085 1 .771
Likelihood Ratio .358 1 .549
Fisher's Exact Test .762 .388
Linear-by-Linear
Association .348 1 .555
N of Valid Cases 49
a Computed only for a 2x2 table
b 0 cells (.0%) have expected count less than 5. The minimum expected count is 6.98.
428
ii) Test for Non-response Bias (Independent Sample T-test)

a) Independent T-test
Levene's Test for
Equality of Variances t-test for Equality of Means
Sig. Mean Std. Error
F Sig. t df (2-tailed) Difference Difference
GRATITUDE 2.580 .111 -1.446 98 .151 -.16000 .11066
COMPETENCE 1.321 .253 -.343 98 .732 -.06000 .17475
RESPONSIBILITY .192 .662 -2.085 98 .040 -.26000 .12470
BENEVOLENCE .087 .769 -.332 98 .740 -.04000 .12041
PERFECTIONISM 3.599 .061 -1.827 98 .071 -.22000 .12044
SELF-DISCIPLINE .506 .478 -.163 98 .871 -.02000 .12272
HARDWORKING &
OPTIMAL EFFORT .447 .505 -1.755 98 .082 -.24000 .13673
PIETY .632 .428 -1.021 98 .310 -.14000 .13705
CONSULTATIVE-
COOPERATIVE 1.323 .253 -.949 98 .345 -.12000 .12649
CONTINUOUS
SELF-CRITICISM .305 .582 -2.133 98 .035 -.28000 .13124
COMPETITIVE-
COOPERATIVE .583 .447 -1.120 98 .265 -.14000 .12497
PATIENCE-
PERSEVERANCE .158 .692 .000 98 1.000 .00000 .12545
b) Test of Homogeneity of Variances
Levene
Statistic df1 df2 Sig.
GRATITUDE 2.580 1 98 .111
COMPETENCE 1.321 1 98 .253
RESPONSIBILITY .192 1 98 .662
BENEVOLENCE .087 1 98 .769
PERFECTIONISM 3.599 1 98 .061
SELF-DISCIPLINE .506 1 98 .478
HARDWORKING &
OPTIMAL EFFORT .447 1 98 .505
PIETY .632 1 98 .428
CONSULTATIVE-
COOPERATIVE 1.323 1 98 .253
CONTINUOUS SELF-
CRITICISM .305 1 98 .582
COMPETITIVE-
COOPERATIVE .583 1 98 .447
PATIENCE-
PERSEVERANCE .158 1 98 .692
429
APPENDIX 9: The Calculations of Discriminant Validity

The formula is as follows: Where,
rxy rxy= is the correlation between x and y
rxx*ryy rxx = is the reliability (α) of x
ryy= is the reliability(α) of y
Note: Below are the correlation coefficient generated by SPSS. The Cronbach’s alpha (α) of each IWV constructs can be found in
Table 28 of Chapter 8 (Part 1).
Correlations
SELF- HARD SELF- CON CO TRU

COM RESP GRAT BENE PERFE DISC WORK PIETY CRITIC COOP COMP PATPER CON
COM 1 .441 .322 .383 .497 .376 .561 .366 .331 .486 .398 .420 .329
RESP .441 1 .717 .708 .724 .567 .664 .381 .485 .422 .667 .493 .453
GRAT .322 .717 1 .674 .613 .475 .561 .469 .465 .407 .629 .496 .491
BENEV .383 .708 .674 1 .691 .593 .626 .405 .515 .474 .590 .444 .501
PERFEC .497 .724 .613 .691 1 .622 .666 .425 .504 .488 .667 .499 .450
SELF-
.376 .567 .475 .593 .622 1 .482 .321 .342 .313 .482 .406 .268
DISC
HARD
.561 .664 .561 .626 .666 .482 1 .483 .622 .644 .611 .651 .610
WORK
PIETY .366 .381 .469 .405 .425 .321 .483 1 .459 .549 .395 .446 .534
SELF-
.331 .485 .465 .515 .504 .342 .622 .459 1 .549 .563 .565 .599
CRITIC
CON
.486 .422 .407 .474 .488 .313 .644 .549 .549 1 .485 .515 .735
COOP
CO
.398 .667 .629 .590 .667 .482 .611 .395 .563 .485 1 .522 .521
COMP
PATPER .420 .493 .496 .444 .499 .406 .651 .446 .565 .515 .522 1 .526
TRUCON .329 .453 .491 .501 .450 .268 .610 .534 .599 .735 .521 .526 1
429
i) Competence Work Value
1) Competence * Responsibility
= .441
√.84 *.89
= 0.51
2) Competence * Gratitude
= .322
√.84 *.83
= 0.39
3) Competence * Benevolence
= .383
√.84 *.80
= 0.47
4) Competence * Perfectionism
= .497
√.84 *.88
= 0.58
5) Competence * Self-Discipline
= .376
√.84 *.84
= 0.45
6) Competence * Hardworking and Optimal Effort
= .561
√.84 *.86
= 0.66
7) Competence * Piety
= .366
√.84 *.81
= 0.44
8) Gratitude * Consultative-Cooperative
= .486
√.84 *.83
= 0.58
430
9) Competence * Self-Criticism
= .331
√.84 *.81
= 0.40
10) Competence * Competitive-Cooperative
= .398
√.84 *.82
= 0.48
11) Competence * Patience-perseverance
= .420
√.84 *.81
= 0.51
12) Competence *Trustworthiness-Consultation

= .329
√.84 *.84
= 0.39
ii) Responsibility Work Value
13) Responsibility *Gratitude
= .717
√.89 *.83
= 0.83
14) Responsibility * Benevolence
= .708
√89*.80
= 0.84
15) Responsibility * Perfectionism
= .724
√.89 *.88
= 0.82
16) Responsibility * Self-Discipline
= .567
√.89 *.84
= 0.66
17) Responsibility * Hardworking and Optimal Effort
= .664
√.89 *.86
= 0.76
431
18) Responsibility * Piety

= .381
√.89 *.81
= 0.45
19) Responsibility * Self-Criticism
= .485
√.89 *.81
= 0.57
20) Responsibility * Consultative-Cooperative
= .422
√.89 *.83
= 0.49
21) Responsibility * Competitive-Cooperative
= .667
√.89 *.82
= 0.78
22) Responsibility * Patience-perseverance
= .493
√.89 *.73
= 0.61
23) Responsibility * Trustworthiness-Consultation
= .453
√.89 *.84
= 0.52
iii) Gratitude Work Value

24) Gratitude * Benevolence
= .674
√.83 *.80
= 0.83
25) Gratitude * Perfectionism
= .613
√.83 *.88
= 0.72
432
26) Gratitude * Self-Discipline

= .475
√.83 *.84
= 0.57
27) Gratitude * Hardworking and Optimal Effort

= .561
√.83 *.86
= 0.66
28) Gratitude * Piety

= .469
√.83 *.81
= 0.57
29) Gratitude * Consultative-Cooperative
= .407
√.83 *.83
= 0.49
30) Gratitude * Self-Criticism

= .465
√.83 *.81
= 0.57
31) Gratitude * Competitive-Cooperative
= .629
√.83 *.82
= 0.76
32) Gratitude * Patience-perseverance
= .496
√.83 *.73
= 0.64
33) Gratitude * Trustworthiness-Consultation
= .491
√.83 *.84
= 0.59
433
iv) Benevolence Work Value

34) Benevolence * Perfectionism
= .691
√.80 *.88
= 0.82
35) Benevolence * Self-Discipline

= .593
√.80 *.84
= 0.72
36) Benevolence * Hardworking and Optimal Effort
= .626
√. 80*.86
= 0.75
37) Benevolence * Piety
= .469
√.80 *.81
= 0.58
38) Benevolence * Self-Criticism
= .515
√.80 *.81
= 0.64
39) Benevolence * Consultative-Cooperative
= .474
√.80 *.83
= 0.58
40) Benevolence * Competitive-Cooperative
= .590
√.80 *.82
= 0.73
41) Benevolence * Patience-perseverance
= .444
√.80 *.73
= 0.58
434
42) Benevolence * Trustworthiness-Consultation

= .491
√.80 *.84
= 0.60
v) Perfectionism Work Value
43) Perfectionism * Self-Discipline
= .622
√.88 *.84
= 0.72
44) Perfectionism * Hardworking and Optimal Effort
= .666
√. 88*.86
= 0.77
45) Perfectionism * Piety

= .425
√.88 *.81
= 0.50
46) Perfectionism * Self-Criticism
= .504
√.88 *.81
= 0.60
47) Perfectionism * Consultative-Cooperative
= .488
√.88 *.83
= 0.57
48) Perfectionism * Competitive-Cooperative
= .667
√.88 *.82
= 0.79
49) Perfectionism * Patience-perseverance
= .499
√.88 *.73
= 0.62
435
50) Perfectionism * Trustworthiness-Consultation

= .450
√.88 *.84
= 0.52
vi) Self-Discipline Work Value

51) Self-Discipline * Hardworking and Optimal Effort
= .482
√. 84*.86
= 0.57
52) Self-Discipline * Piety

= .321
√.84 *.81
= 0.39
53) Self-Discipline * Self-Criticism
= .342
√.84 *.81
= 0.41
54) Self-Discipline * Consultative-Cooperative
= .313
√.84 *.83
= 0.37
55) Self-Discipline * Competitive-Cooperative
= .482
√.84 *.82
= 0.58
56) Self-Discipline * Patience-perseverance
= .406
√.84 *.73
= 0.52
57) Self-Discipline * Trustworthiness-Consultation
= .268
√.84 *.84
= 0.32
436
vii) Hardworking and Optimal Effort (Mujahadah) Work Value

58) Hardworking and Optimal Effort * Piety
= .483
√.86 *.81
= 0.58
59) Hardworking and Optimal Effort * Self-Criticism
= .622
√.86 *.81
= 0.75
60) Hardworking and Optimal Effort * Consultative-Cooperative
= .644
√.86 *.83
= 0.76
61) Hardworking and Optimal Effort * Competitive-Cooperative
= .611
√.86 *.82
= 0.73
62) Hardworking and Optimal Effort * Patience-perseverance

= .651
√.86 *.73
= 0.82
63) Hardworking and Optimal Effort * Trustworthiness-Consultation
= .610
√.86 *.84
= 0.72
viii) Piety (Taqwa) Work Value

64) Piety * Self-Criticism
= .459
√.81 *.81
= 0.57
65) Piety * Consultative-Cooperative

= .549
√.81 *.83
= 0.67
437
66) Piety * Competitive-Cooperative

= .395
√.81 *.82
= 0.48
67) Piety * Patience-perseverance
= .446
√.81 *.73
= 0.58
68) Piety * Trustworthiness-Consultation
= .534
√.81 *.84
= 0.65
x) Continuous Self-Criticism Work Value
69) Continuous Self-Criticism * Consultative-Cooperative

= .549
√.81 *.83
= 0.67
70) Continuous Self-Criticism * Competitive-Cooperative

= .563
√.81 *.82
= 0.69
71) Continuous Self-Criticism * Patience-perseverance
= .565
√.81 *.73
= 0.73
72) Continuous Self-Criticism * Trustworthiness-Consultation
= .599
√.81 *.84
= 0.73
xi) Consultative-Cooperative Work Value
73) Consultative-Cooperative * Competitive-Cooperative

= .485
√.83 *.82
= 0.59
438
74) Consultative-Cooperative * Patience-perseverance

= .515
√.83 *.73
= 0.66
75) Consultative-Cooperative * Trustworthiness-Consultation

= .735
√.83 *.84
= 0.88
xii) Cooperative-Competitive Work Value
76) Competitive-Cooperative * Patience-perseverance
= .522
√.82 *.73
= 0.67
77) Competitive-Cooperative * Trustworthiness-Consultation

= .521
√.82 *.84
= 0.63
xiii) Patience-Perseverance Work Value
77) Patience-perseverance * Trustworthiness-Consultation

= .526
√.73 *.84
= 0.67
Note: the results of all discriminant validity of IWV constructs are plotted in Table below.
439
No. Model 1 2 3 4 5 6 7 8 9 10 11 12
1 Competence -
2 Responsibility .51 -
(mas’uliyyah)
3 Gratitude (syukr) .39 .83 -
4 Benevolence (ihsan) .47 .84 .83 -
5 Perfection. (itqan) .58 .82 .72 .82 -
6 Self-Discipline (riyada Nafs) .45 .66 .57 .72 .72 -
7 Hardworking & optimal effort -
(mujahadah) .66 .76 .66 .75 .77 .57
8 God-conscious/piety .44 .45 .57 .58 .50 .39 .58 -
(taqwa)
9 Continuous Self-criticism .40 .57 .57 .64 .60 .41 .75 .57 -
(muhasabah al-nafs)
10 Consultative-cooperative -
(shura-ta’awun) .58 .49 .49 .58 .57 .37 .76 .67 .67
11 Competitive-cooperative .48 .78 .76 .73 .79 .58 .73 .48 .69 .59 -
(tanafus-ta’awun)
12 Patience-perseverance (sabr- .51 .61 .64 .58 .62 .52 .82 .58 .73 .66 .67 -
mujahadah)
13 Trustworthy-consultative .39 .52 .59 .60 .52 .32 .72 .65 .73 .88 .63 .67
(amanah-shura)
APPENDIX 10: One Factor Congeneric and Two-Factor Measurement Models
APPENDIX 10: One Factor Congeneric and Two-Factor Measurement Models
INDEPENDENT VARIABLES
The Measurement Model using One Factor Congeneric Models
Figure 1: Competence Work Value Competence Work Value Items/Indicators
.62
1
1.00 .56 q75 e4 Q75 Do you have the skills to carry out your
.24 task at hand?
COMPE .69 1 Q153 I have the skills necessary for my job.
q153 e5
TENCE
.71 .14 Q158 I have good competencies for my job.
1
q158 e6
.58 Q172 I have the knowledge necessary for my
job.
.20
1
q172 e9
Figure 2: Responsibility Work Value

Responsibility Work Value Items/Indicators
.24
Q5
1
e1
q5 I work hard because that is what every
employee is employed for.
q27 I take the responsibility entrusted to me
.53 seriously
.14 q44 I perform my job properly and efficiently as
1
Q27 e3 I always feel accountable to God
.60
1.00 .26 q46 As an employee, I am aware of the
.57 1 responsibility entrusted to me by my
Q44 e4
RESPOND
employer
.13
.53
1
q48 I do my work to the best that I can because
Q46 e5 of my sense of responsibility as an
.59
.25 employee
1
Q48 e6
Figure 3: Gratitude Work Value

Gratitude Work Value Items/Indicators
.59
1 q15 The blessings that I receive in my life
q39 e5
.61 .34
encourage me to perform better
1.00 1 q19 I contribute to charity as an appreciation for
.54 q19 e4 the bounties from the God
.20
GRATITUDE .51 1
q26 I always praise God for the good things
q49 e3 happening to me
.52 .26 q39 I remind myself to be humble and not to
.53 1
q26 e2 show off my achievement
.22 .07 q49 My belief in the mighty God makes me
1 humble and kind to other people
q15 e1
Figure 4: Benevolence Work Value Benevolence Work Value Items/Indicators
.30
1
q173 e4 q7 I work hard to perform my tasks because I
1.00.36 .17 know that God is constantly watching me
.55 1 q10 Even though my performance is good, I always
Q20 e3 strive to perform better
IHSAN .19 q20 I commit myself to continuously improve my
.60
1 performance
.57 Q10 e2 q173 I always try to find better, faster and more
.37 efficient ways to do things.
1
Q7 e1
Figure 5: Perfectionism Work Value Perfectionism Work Value Items/Indicators

.21
1
q22 I find myself constantly striving to be
q43 e1 knowledgeable in all endeavours
.23
q23 I would work on my assigned task with a
.64 1
systematic and well-organized plan
q22 e2 q38 Although I am happy with my present
.62
.28 performance, I persist in finding ways to
1.00
.66
1 improve myself
q60 e3
q43 Once I set my goals, I am committed in carrying
itqan .25 out my goals
.56
q23
1
e4
q60 I would see myself as always striving to be
knowledgeable and skilful
.50 .23
1
q38 e5
Figure 6: Self-Discipline Work Value

Self-Discipline Work Value Items/Indicators
.19 q1 I know my priorities at work
1
q4 e4 q2 I have organized plans to accomplish my
.60 .14 priorities
1.00 .56 1
q3 e3 q3 I have an effective way of working
SELF-DISCIPLINE .27 q4 I value time therefore I use it efficiently
.53
1
.48 q2 e2
.38
.11
1
q1 e1
Figure 7: Hardworking and Optimal Hardworking and Optimal Effort
Effort (Mujahadah) Work Value
(Mujahadah) Work Value Items/Indicators
.28
1 37 I will make sure my task is accomplished as
q163 e10 good as possible
.23
.54 1 45 I always strive to be the best in whatever I
e9 do
.54 q162 .27 149 I would consider myself very committed and
.67 1 very serious in achieving my goals.
q149 e8 162 I would apply all my energies, resources and
1.00 MUJAHADAH .53 .27 abilities together to accomplish my task.
1 163 I would leave to God to decide on the end
q45 e3 result of my task only after using all my
.28 abilities to accomplish it.
1 .12
.47 q37 e2
Figure 8: Piety (Taqwa) Work Value Piety (Taqwa) Work Value Items/Indicators
.38 q29 I am very strict about following my

1
Q29 e2 religious belief
q89 To what extent do you practise your
.38 .09 religion?
1 q107 I am always God-conscious when
.53 .54 Q89 e4
doing my work.
TAQ .22 q159 I always follow what my religion
.47
1 requires at work.
Q107 e7
1.00 .57 q170 I observe my religious practices
.20 continuously.
.62 1
Q159 e9
.15
1
Q170 e10
Figure 9: Self-criticism (Muhasabah) Self-Criticism (Muhasabah) Work Value

Work Value Items/Indicators
.16
1 q30 I regularly self-evaluate my own action for
Q140 e5 self-improvement
.64 .14
1 q108 It is important for me to regularly practice
1.00 Q139 e4 self-criticism and self-appraisal.
.50 q128 I would regularly practice self-criticism to
.60 1 ensure that I am on the right track.
MUHASABAH Q128 e3
.62 .30 q139 It is important for me to continuously
.06 practice self-evaluation to check on my
1
.37 Q108 e2 progress.
.45
q140 I find self-criticism and self-appraisal useful
1
.38 Q30 e1 to bring me back on track.
Two-Factor Measurement Models
Figure 10: Consultative-Cooperative Consultative-Cooperative (Shura-Ta’awun)

Work Value Items/Indicators
(Shura-Ta’awun) Work Value
q143 Consultation allows me to overcome obstacles
.81
1.00 and avoid mistakes.

1.00
q150 It is necessary to consult when making a big

Shu Coop
decision.
.53 .42
.54 .71 .49 q67 Do you cooperate well with your colleagues at
work?
q143 q150 q127 q101 q67
1 1 1 1 1
.38
q101 I am always ready to help those around me.
.31 .02 .15 .25
e9 e10 e6 e5 e3 q127 Cooperation is a virtue in work.
.06
Figure 11: Competitive-Cooperative Consultative-Cooperative (Tanafus-Ta’awun)

(Tanafus-Ta’awun) Work Value Work Value Items/Indicators
.21 q31 I try harder when other people

1 perform better than I do
.10 q31 e1 q33 I enjoy working in situations
1 .78 .70 involving competition with others
e15 q62 1 q52 I try harder when I am in
.60 .63 q33 e2 competition with other people
.22
.72 1 q110 It is important for me to perform
COMPETIV q52 e3 better than others.
Coope 35 I always try to help others
.21 .50 62 I always help out when someone
1 .47 in the group asks me to do so
e8 1.00 .49
q35 1.00 1
.65 q110 e5
Figure 12: Patience-Perseverance Patience-Perseverance (Sabr-Mujahadah)
(Sabr-Mujahadah) Work Value Work Value Items/Indicators
.42
1 q97 When perplexed by a difficulty, I am able
.54 to keep my patience easily.
e9 Q59
1 q98 I’ll remind myself to be patient whenever I
.62 q97 e1 face a problem.
.53
1 .53
q99 I believe time will ease away problems if
e10 Q147 .60 .12 we are patient.
.66 1 59 I am willing to work on a task until it is
q98 e2 completed, even if it means coming in
MUJ pati earlier or staying later than normal
.19 .58
1 .55 .81 147 When given a difficult task, I would not
e11 q162 1 give up until it is done, even if others have
1.00 1.00 q99 e3
.53 given up.
162 I would pull all my energies, resources and
abilities together to accomplish my task.
DEPENDENT VARIABLES
One Factor Congeneric Models

Figure 1: Task Performance Task Performance Items/Indicators
.27 q195 This employee is very competent.
1
Q195 e3
q196 This employee gets his/her work done
.75 .05
1
very effectively.
.87 Q196 e4
.17
q197 This employee performs his/her job well.
TaskPer .68 1
Q197 e5 q198 This employee is personally committed to
.73 .34 .06 meeting high performance standards.
1.00
1
Q198 e6
Figure 2: Contextual Performance Contextual Performance Items/Indicators
.36
1
q202 This employee helps others in their work
q202 e2 when they have been absent even when
he/she is not required to do so.
.75 q205 This employee takes steps to prevent
problems with other co-workers.
.12 q206 This employee helps others who have high
.29
.67 1
workloads.
non task q205 e5 q207 This employee willingly helps others who
.79 .19
1 have work-related problems.
1.00
.78 q206 e6 q208 This employee takes the initiative to orient
.11
.71
1 new employees even though it is not part of
q207 e7 his/her job description.
.30
1
q208 e8
Two-Factor Measurement Models
Figure 3: Job Performance Job Performance Items/Indicators
.27 q195 This employee is very competent.

1 q196 This employee gets his/her work done
.17 Q195 e3 very effectively.
1 .75
e14 q206 .81 .07 q197 This employee performs his/her job well.
1 q206 This employee helps others who have
.12 .85
1 .77 Q196 e4 high workloads.
e15 q207 Non task TaskPer .16
q207 This employee willingly helps others who
.70 have work-related problems.
.29 .72 1
1 q208 This employee takes the initiative to
Q197 e5 orient new employees even though it is
e16 q208 1.00 1.00
.68 not part of his/her job description.

The Impact of Islamic Work Values On Employees

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The Impact of Islamic Work Values on Employees’ Job

Mastura Ab. Wahab

This thesis is submitted in fulfilment of the requirements for the degree of

A mixed-method design was chosen consisting of a qualitative, followed by a quantitative

consultative-cooperative, continuous self-criticism and piety contribute to the effectiveness of

ABBREVIATIONS AND ACRONYMS

AGFI Adjusted Goodness-of-fit Index

ABBREVIATIONS AND ACRONYMS

JPA Jabatan Perkhidmatan Awam (Public Services Department of Malaysia)

Kufr Means disbelief or ingratitude

Sunnah The collection of the sayings, deeds and approvals

LIST OF DIAGRAMS Pages

LIST OF FIGURES Pages

LIST OF TABLES Pages

LIST OF TABLES Pages

Chapter 2: LITERATURE REVIEW

Chapter 3: Literature Review (continued)

Chapter 4: RESEARCH METHODOLOGY

Chapter 5: STAGE ONE (QUALITATIVE STUDY)

Chapter 6: STAGE TWO (QUANTITATIVE STUDY)

6.10 Missing Values 113

Chapter 7: SURVEY ANALYSIS (PRELIMINARY PROCESS OF DATA ANALYSIS)

Chapter 8: RESULTS ANALYSIS AND FINDINGS

Chapter 8: RESULTS ANALYSIS AND FINDINGS

Chapter 9: DISCUSSION OF THE FINDINGS

9.1.3.3 Hypothesis Three (H3) 232

Chapter 10: IMPLICATIONS AND CONCLUSION

1.1 Why Work Values? : A Brief Overview

1.2 The Study of Work Values – Does it Matter?

1.3 Background to the Study

1.4 Malaysian Context

1.5 Motivation for the Study

1.6 Work Values in Islam

1.7 The Effect of Work Values on Performance

1.8 Problem Statement

In recapitulate, the current study is undertaken because of the following considerations:

1.9 Purpose of the Research

1.10 Research Objectives

1. Identify what Islamic work values are

1.11 Significance of the Research

1.11.1 Theoretical significance

1.11.2. Practical significance

1.1.11.3 Methodological significance

1.12 Outline of the Thesis

Chapter 8: Chapter 8 consists of two parts.

CHAPTER 2: LITERATURE REVIEW

2.1 Definition of Work Values

2.2 The Effect of Work Values on Work Outcomes

2.3 The Influence of Perspectives on the Studies of Work Values

Table 1: Consistency Theory (Ajzen, 1988)

Table 2: Theory of Cognitive Dissonance/ inconsistency theory (Festinger, 1957)

Table 3: Spearman Brown Theory

Values Attitudes Behavior Occasions

2.3.4 Cross-Cultural Perspective. Since values are influenced by culture, it is worthwhile to

2.4 Work Values and Religiosity

2.5 Values and Performance

2.6 Studies on Performance

CHAPTER 3: LITERATURE REVIEW