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This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

The sustainable development goals (SDGs) devised by the United Nations (UN) call on countries – whether rich or poor – to solve global issues, improve lives and save the planet for future generations. However, the UN predicts that between $5 and $7tn will need to be spent annually between now and 2030 to accomplish these goals, posing a major financial hurdle. Islamic social finance, if used ethically, seeks to realise SDGs through fairness, justice and equity. Thus, this study aims to determine how Islamic social finance instruments such as Zakat, Waqf, Sadaqat and Qard-hasan contribute to realising SDGs.

This study used a preferred reporting items for systematic reviews and meta-analyses-based systematic literature review. Scopus and Google Scholar were chosen for the qualitative and meta-analysis of studies. The topic was reviewed in 178 academic papers from 2000 to 2022. The required articles were analysed after careful review.

Islamic social financing mechanisms have the capacity to solve many social issues and create better welfare conditions by ensuring economic, social and environmental sustainability in line with the SDGs. Indonesia and Malaysia lead Islamic social finance research, the survey found. The review revealed that Islamic social funding can achieve 11 out of 17 SDGs. Islamic commercial finance can be used for the remaining goals. The paper highlights Islamic social funding research limitations and opportunities.

The review study shows that Islamic social finance can fill the SDG funding gap, especially considering the post-pandemic financial crisis that has increased global income inequality and social disparities.

To the best of the authors’ knowledge, this article is the first of its kind to review the potential of Islamic social financing instruments to help achieve the SDGs.

This paper looks at mainstream lesbian, gay, bisexual, transgender, queer, intersex and asexual (LGBTQIA+) support services in Aotearoa New Zealand, which predominantly center white queer voices and services and fail to account for the intersectional identities of young ethnic queers.

This exploratory, qualitative study investigated the social and professional support experienced and responded to by 43 young ethnic queers living in Aotearoa New Zealand, who were between 18 and 35 years of age. Participants identified as queer, non-binary, gay, pansexual, demisexual, gender fluid, non-binary and trans among others and held ethnic heritage from Africa, Asia, the Middle East and the Americas. Persadie and Narain's Mash Up methodological approach (2022) was used to analyze the data. Mash Up allowed us to understand the intersectional spaces of queer ethnic lives in white-dominated spaces, the ways in which young ethnic queers resisted the marginalization of their racialized being and took agency to counter actions and decisions that negated their presence and intersectional identities.

The findings from the study showed that young ethnic queers responded to the lack of adequate support services by establishing their own voluntary organizations and support networks. The study revealed that ethnic queer young people were critical of the white-dominated LGBTQIA+ support organizations; they created their own transformative spaces where they found “family” and community where they could be open about their queerness without the fear of rejection and stigma, while still advocating for equitable resources and an intersectional approach in queer mainstream services.

This paper provides valuable information on the lack of support for queer ethnic young people in Aotearoa New Zealand. The absence of information on the needs of this group poses a challenge to government departments, which rely on data to inform policy and allocate resources. The limited research and knowledge of this community make them less visible and, consequently, less likely to be given resources. It also means that harmful practices and behaviors toward queer ethnic young people by families and communities are more likely to go unnoticed and unaddressed. The paper also shows that the agency of young ethnic queers to create their own transformative spaces and to challenge the white-centric spaces, which have failed to consider their intersectional identities, has been instrumental to their well-being.

A key meta-narrative of Employment Relations in the UK over recent decades has been that of labour market deregulation. However, governments have simultaneously introduced workplace rights legislation that juridified individual employment relationships. Within this process, employers and their representatives, Employers’ Organizations (EOs), are generally depicted as opposing the introduction of employment law or attempting to weaken its application. Contrary to this belief, our research identified a range of other responses to ask: how and why have EO responses varied?

This article draws on primary qualitative and quantitative data from three projects; one examined the totality of EOs in the UK while the others examined topic-specific behaviour of EOs and other actors. The main source is the first project and its 98 interviews with representatives of EOs and related organisations between 2013 and 2017.

We demonstrate that opposition is not the only EO response to individual employment law by identifying three others: compliance, advocating for law and going beyond legally stipulated requirements by promoting voluntary standards/best practice. The article argues that there are two explanations for this pattern. One is that individual EOs possess different sets of member interests, the other relates to differences in their organizational characteristics.

The article makes two contributions to the literature. One is that our identification of varying responses challenges more unitary accounts emphasising neoliberal and deregulatory patterns. The other lies in our identification of causal forces not previously identified. Both combine to illustrate how the neo-liberal order is not characterised by employer consensus as to regulation.

Agricultural extension has played a central role in building the capacity of smallholders for decades. In efforts to improve extension outcomes, demand-driven approaches have emerged to better align extension content with smallholder context. The aim of this paper is to explore the challenges facing demand-driven extension in Papua New Guinea.

Exploratory case study methodology was used to explore the challenges facing demand-driven extension from the perspectives of 11 practitioners experienced in community engagement in Papua New Guinea.

Although there is great potential for demand-driven extension, this research found extension services in Papua New Guinea are ill-equipped to introduce and sustain a resource-intensive approach like demand-driven extension. It further found that rural farmers who extension organisations have long neglected lack the necessary skills and trust to gain from these services.

A limitation of this research is that it only reflects the opinions of practitioners working in Papua New Guinea. Further research featuring a broader sample of value chain actors connected to extension would provide a more complete understanding of the potential challenges to demand-driven engagement in this context.

With a growing interest among development projects to utilise demand-driven engagement with farmers, this research is the first study to explore the challenge facing this promising approach in Papua New Guinea.

This study aims to investigate the mediating roles of servant leadership and employee vitality in the relationship between psychological ownership and employee creativity among healthcare workers in Ghana.

A sample of 736 public and private healthcare respondents was selected using a convenience sampling technique. Data collected using a self-reported questionnaire was analyzed via partial least square structural equation modeling.

The findings reveal that psychological ownership directly improves employee creativity, while servant leadership and employee vitality mediate the relationship between psychological ownership and employee creativity separately and complementarily.

The research used self-reported data, increasing the potential for common method variance. However, sufficient care was taken to minimize these limitations.

This research makes valuable contributions to the field of healthcare practice literature. The findings suggest that management of health care entities should focus on creating a workplace culture that cultivates psychological ownership among employees and policies that enhance employee vitality and promote servant behavior to foster employee creativity.

This study represents one of the earliest attempts to examine a theoretical framework that connects servant leadership, employee vitality, employee creativity and psychological ownership within the context of the health service industry.

The purpose of this study is twofold: first, to draw insights from the rich literature on humanitarian operations efforts to combat human trafficking; second, to inspire humanitarian operations researchers to work more on human anti-trafficking.

This is a conceptual paper inspired by recent relevant reports, the academic literature and the authors’ years of involvement in both humanitarian operations and anti-trafficking.

Humanitarian supply chains and human trafficking supply chains very often operate in the same environments and hence face similar challenges. The paper highlights the overlaps between the two domains and demonstrates how two decades of learnings from humanitarian supply chain literature can help improve the understanding of the more recent academic field of human trafficking supply chains significantly.

This study is conceptual and illuminates numerous opportunities for research in anti-trafficking.

By inspiring more research on anti-trafficking, this paper hopes to facilitate enhancements to human trafficking operation to prevent more cases and protect victims.

There is an opportunity to increase the effectiveness of anti-trafficking activities, disrupt human trafficking and enlarge the “humanitarian space.”

To the best of the authors’ knowledge, this is the first paper to discuss human trafficking operations in relation to humanitarian supply chains.

This paper aims to narrate the descriptions of accountability by which a pioneering Malaysian Islamic bank has come to be known and has become a specific model in many countries.

This study is based on a four-year ethnographic work from 2002 to 2006, as accessed and analysed by the researcher. The philosophy underpinning this ethnography is from Geertz’s “Common sense as a cultural system” (1975) and The Interpretation of Cultures (1973).

This study finds the religious metaphors of “Halal and Haram is not Only on Food” and “Bank for All” are the anticipated conception that envisages the institution of Bank Islam Malaysia Berhad (BIMB), especially the perspective of the Shariah Supervisory Council and the struggles of the assistant managers.

The paper aligns with the concerns of McPhail et al. (2004) and calls for engagement in research projects on accounting and accountability related to theology but with an attempt to theorise the “engagement” within the components of human limitation and intelligence which require a narrative from the social and collective dimensions of the present and in the past.

By using various objects as symbol, metaphor and memory, such as “counter”, “branch”, “advertising” and “food”, the paper encourages readers to understand the objects as temporalities brought into being by a common sense consciousness and within a historical Malay context; one in which Malaysia is a Muslim society and a by-product of colonialism. This interpretation allows the issues raised by BIMB to represent an authentic Malaysian voice rather than to be read merely as an adjunct to western accounting history.

The paper explores the translations of concepts that the self probes and attempts to describe accountability, as well as how these translate into common sense.

This study aims to determine research performance in Islamic business ethics and explore future research directions from leading articles and scholars.

This paper used bibliometric and content analysis to analyze 250 articles from reputable Scopus and Web of Sciences journals.

To date, the normative style still dominates Islamic business ethics research. Asian countries such as Malaysia and Indonesia are the center of discussion on Islamic business ethics. This study also suggests that researchers and academics study aspects of the economy that Islamic values have not touched, such as the theme of art, artificial intelligence for labor relations, workers' rights and language.

This research aims to contribute knowledge to Muslims as a reference guide for ethical business behavior. Non-Muslim managers can use this paper as a guide in forming a global company that is pluralistic and respectful of religious communities.

This research makes a scholarly contribution by providing a comprehensive exploration and detailed future research directions in each subtheme of Islamic business ethics.

The paper seeks to investigate the impacts of government's incentives and internal aspects (i.e. firms' ethics and firms' attitudes) on the implementation of sustainability-oriented technology (SOT) among small and medium-sized enterprises (SMEs) in Tonga. Those aspects are imperative to examine as numerous enterprises in developing nations possess insufficient assets that suspend applying innovations, specifically SOT incorporated with enterprise management. Thus, it is unavoidable for an intermediary to intervene in technology implementation, and developing the more effective implementation process is reckoned. Meanwhile, governments possess the assets and authority to motivate the SOT implementation extensively. Therefore, this paper assesses governmental factors as influencing drivers for realizing cost-effective and well-organized implementation.

The paper employs the partial least squares structural equation modeling (PLS-SEM) technique to assess the information collected from 266 Tongan SMEs.

The outcomes indicate that government's policy and subsidies positively and significantly shape firms' ethics and attitudes regarding SOT implementation in Tonga.

The research analyzes the SOT implementation in a single country of Tonga; thus, the findings cannot be generalized to other emerging countries. Besides, this study selects SMEs as the sample; hence, it cannot be used to explain the behaviors of large companies.

The research is the first attempt to assess such impacts in the SMEs of a South Pacific nation.