International Journal of Ethics and Systems: Volume 34 Issue 1

From metal to paper: validating paper money from Islamic perspective

Imtiaz Mohammad Sifat, Azhar Mohamad

The purpose of this paper is to provide a critical, historical, and legal account and analysis of how money, an inexorable lubricant of all economies, evolved from metallic…

Transmitting leadership based civic responsibility: insights from service learning

Miftachul Huda, Kamarul Shukri Mat Teh, Nasrul Hisyam Nor Muhamad, Badlihisham Mohd Nasir

As a fundamental notion of transmitting civic responsibility with leadership, preparing service learning into the transformative experiential education aims to link classroom and…

Determinants of financial reporting fraud intention among accounting practitioners in the banking sector: Malaysian evidence

Yunita Awang, Suhaiza Ismail

This study aims to examine the influence of attitude, subjective norm and ethical judgement on unethical financial reporting intention among Malaysian accounting practitioners in…

Corporate social responsibility disclosure index of Malaysian Shariah – compliant companies

Roshima Said, Khairunnisa Abd Samad, Noor Zahirah Mohd Sidek, Nurul Fatihah Ilias, Noorain Omar

The purpose of this paper is to examine the extent of Maqasid Al-Shariah corporate social responsibility (CSR) disclosure of public listed companies of Shariah-compliant companies…

Gaining recognition of Islamic spiritual intelligence for organisational sustainability

Sohail Akhtar, Mohd Anuar Arshad, Arshad Mahmood, Adeel Ahmed

This paper aims to explore the unavoidable role of Islamic spiritual intelligence in organisational sustainability. In the past two decades, increased unethical practices in…

Employees’ attitude towards Islamic banking: measurement development and validation

Syed Ahmad Ali, Arif Hassan, Nurita Juhdi, Siti Salwani Razali

Despite widespread acceptance and exponential growth of Islamic banking across many countries, research indicates some critical issues that can potentially downturn this industry…

The role of corporate governance in intellectual capital disclosure

Mishari M. Alfraih

This paper aims to examine the influence of corporate governance mechanisms on the extent of intellectual capital (IC) disclosure among companies listed on the Kuwait Stock…

Fiscal decentralization and citizen’s satisfaction from local public service delivery in Pakistan

Faiz ur Rahim, Nasim Shah Shirazi

The main purpose of this study is to evaluate the performance of local governments in Pakistan through citizen’s satisfaction with local public service delivery in the context of…