International Journal of Resistive Economics

International Journal of Resistive Economics

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

Document Type : Original Article

Authors
Department of Economics, NT.C, Islamic Azad University, Tehran, Iran.
Abstract
The aim of the present study is to investigate the structural role of Sharia acceptance on organizational flexibility with respect to the mediating role of corporate risk management quality. In terms of purpose, the research is applied and in terms of method, it is a descriptive-correlational survey. The statistical population consisted of 150 managers and senior experts of manufacturing, financial, investment, export and import companies and knowledge-based companies, who were selected by simple random sampling. Data were collected with a researcher-made questionnaire consisting of 15 items and its validity and reliability were confirmed. Data analysis was performed using the structural equation modeling method and the partial least squares approach in Smart-PLS software. The findings showed that Sharia acceptance has a positive and significant effect on risk management quality (path coefficient: 0.686, t-statistic: 8.626, p<0.01) and its direct effect on organizational flexibility is also positive and significant (path coefficient: 0.239, t-statistic: 2.607, p<0.01). Risk management quality significantly enhances organizational resilience (path coefficient: 0.534, t-statistic: 5.448, p<0.01). The mediating role of risk management quality in the relationship between Sharia adoption and resilience was also confirmed (indirect coefficient: 0.366, t-statistic: 4.823, p<0.01). The model fit indices including GOF equal to 0.610 and SRMR equal to 0.067 indicate a favorable fit of the model. The results of the study indicate that the adoption of Sharia principles is not only an institutional requirement, but also a strategic asset for enhancing the ability of organizations to recover and adapt.
Keywords

Volume 14, Issue 1
Winter 2026
Pages 61-79

  • Receive Date 14 December 2025
  • Revise Date 08 January 2026
  • Accept Date 27 January 2026