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The emergence of the Halal food market as one of the largest consumer food markets has encouraged firms to implement Halal food certification. However, the theoretical gap in Halal studies and the unequal focus of Halal food certification research prove the deficiency of theoretical development and understanding. Hence, this paper aims to ascertain the theoretical background of Halal food certificate implementation.

The paper reviews and synthesises literature focusing on Halal certification, food certification and the Institutional Theory factors that could potentially explain the impetus of Halal food certificate implementation.

The Institutional Theory offers a suitable explanation that grounds the motivation to implement Halal food certification. The highly institutionalised Halal industry comprising government regulations, Muslim demands for Halal foods and intense industry competition instigate Halal food certificate implementation. Three propositions are presented and a conceptual model is developed.

The notions of this paper are based on the institutional perspective, i.e. the external motivation factors. An alternative view on a management theory that explains the internal motivation factors would provide a more comprehensive interpretation of reasons to implement Halal food certification. Nevertheless, the Institutional Theory offers strong understandings behind the motivation to implement Halal food certification.

Discussions and propositions from this paper could contribute to theory formation that is unique to Halal or Muslim food certification. This paper could also provide a sense of direction for researchers in mapping out future research undertakings.

The paper presents a valuable understanding of the dynamic of the Institutional Theory in the field of Halal food certification. It is the first attempt that considers the institutional isomorphism of government decree, consumer demand and inter-firm competition as motivation factors of Halal food certificate implementation.

The purpose of this study is to understand the reasons behind the different patterns of Sharīʿah non-compliant income (SNCI) disclosures amongst Islamic banks and, in particular, the extent to which Islamic banks make SNCI disclosures. The process involved in gaining and maintaining moral legitimacy forms the framework for this study.

Interviews were conducted with managers of Islamic banks involved in the reporting of SNCI in company annual reports.

The interview findings show that Islamic banks prefer to use procedures to gain and enhance moral legitimacy amongst their customers, business partners and staff. The constraints and challenges that Islamic banks face in SNCI reporting make this a popular means of securing moral legitimacy. However, these practices may not lead to enhanced and more communicative SNCI disclosures by Islamic banks.

To the best of the authors’ knowledge, this is the first study that explains the motivations behind SNCI reporting by Islamic banks and frames these motivations under the moral legitimacy framework.

Considering the popularity of the premium savings certificate (PSC) of the National Savings Bank of Malaysia (Bank Simpanan Nasional (BSN)) the paper aims to justify the Shari'ah compliancy of this product by analyzing its underlying contracts and to propose a Shari'ah compliant savings certificate, if the current practice is invalid in the Shari'ah.

Inductive methodology is first used to obtain a basic understanding of this product and the characteristics of Shari'ah approved contracts as well as the views of the jurists. Interviewing method is also used to acquire first‐hand information when the inductive method is not sufficient. Afterwards, an analytical approach is adopted to justify the validity of this contract with the Shari'ah principles. Finally, an innovative methodology is used to propose a Shari'ah compliant savings certificate.

The paper argues that the underlying contract used in PSC violates the conditions of wadi'ah contract, as in wadi'ah, the bank is not allowed to spend the money for investment, but in practice, BSN uses the money for investment. Therefore, the underlying contract in PSC turns into qard (loan) contract. Since the scholars unanimously declare that giving any kind of benefit like prizes to the creditor is riba, then PSC is considered as invalid according to the Shari'ah. On the other hand, although PSC might seem like gambling, it is different from gambling as the prizes given to PSC are from a third party. The paper proposes implementing mudarabah contract in PSC where the bank is allowed to invest according to its interest and the depositors share the profit and loss but the huge fluctuation of profit and loss could be shrunk by a special fund method.

In particular, it attracts the attention of BSN management to change their product's features. In general, it discovers a non‐Shari'ah compliant feature of savings certificates and outlines the feature of a Shari'ah compliant saving certificate for the practitioners of Islamic banking all over the world.

Entrepreneurial learning is an important area of enquiry which is not well understood in either the academic study of entrepreneurship or the practical development of new entrepreneurs. The article aims to explore two questions: first, how do people learn to work in entrepreneurial ways – are there significant processes and experiences in their learning, which can be related to existing learning theories? Second, can a useful framework to understand entrepreneurial learning be developed and applied both in entrepreneurial practice and conceptually by educators?

The article includes a brief critical review of the theoretical literature in the areas of entrepreneurship and learning. Thematic discourse analysis is used to interpret the life story narratives of three entrepreneurs in the creative industries. Material from their learning experiences is used to support the development of a conceptual model. This demonstrates connections between the emergence of entrepreneurial identity, learning as a social process, opportunity recognition, and venture formation as a negotiated activity.

The principal finding is to propose a conceptual framework of entrepreneurial learning as a triadic model, including major themes of personal and social emergence, contextual learning, the negotiated enterprise, and a group of 11 related sub‐themes.

Applications of the model in entrepreneurship education, work‐based learning and practice, are proposed, within and beyond the context of the creative media industry.

The paper develops an original and distinctive conceptual understanding of entrepreneurial learning through analysis of entrepreneurs' experiences, based on a social learning and constructionist perspective.

The existence of internal control for Sharīʿah-compliance promotes reasonable assurance that the Islamic financial institution’s (IFI’s) objectives are achieved in the following categories, namely, the effectiveness and efficiency of operations, the reliability of financial reporting and the level of compliance with applicable laws and regulations, as well as accounting and auditing standards. Sharīʿah non-compliant income (SNCI) is an important issue in IFIs’ operations. Thus, the purpose of this paper is to identify issues related to governance and internal control of SNCI in selected IFIs in Malaysia.

This research uses a case study approach to gather data on the measures of governance and risk management in relation to the internal control for SNCI in IFIs. Interviews were conducted with officers of the Sharīʿah and internal audit departments on internal control practices regarding SNCI.

Regulator’s guidelines on SNCI are simple and brief, lacking rigour in terms of governance, risk management and audit procedures. The section on SNCI is only a brief statement within the Bank Negara Malaysia’s Guidelines on Financial Reporting for Islamic Banking Institutions and also in the Operational Risk Integrated Online Network system operated by IFIs. Most of the respondents in the interviews suggested that there should be a proper guideline in determining the classification of SNCI. Second, although IFIs have established the purification account to manage SNCI, the real practice varies from one IFI to another. Third, although there are supposedly documented procedures established in relation to management and administration of SNCI, the following events still occur in practice, namely, no authorisation from the Sharīʿah Committee (SC) on various types of income channelled to the SNCI account; unauthorised use of SNCI for other purposes; SNCI not being reported in the annual financial reports; and distribution of SNCI prior to obtaining the SC’s consent. Fourth, there is an absence of Sharīʿah risk assessment conducted on operational risk by IFIs to identify any potential Sharīʿah non-compliant event.

This research contributes to the importance of Islamic corporate governance theory and Sharīʿah risk management, as well as strengthening the case for reporting SNCI to shareholders. It also contributes to the body of knowledge on the capability of the management in managing the internal control system of IFIs’ SNCI.

A new internal control assessment matrix is proposed for Sharīʿah-compliance in IFIs.

Much has been written about the importance of external integration for the integrity of food products. To achieve food integrity, all actors along the supply chain have to be fully integrated and comply with an assurance system or process. The more complex the supply chain operations are, the greater will be the need for integration. This research paper investigates the impact of external integration on compliance with halal standards, as an example of product integrity within the food industry.

A survey of 1,000 food manufacturers was conducted. Partial least squares structural equation modelling was used to test the effect of external integration on compliance with halal standards.

The results showed that there were links between halal assurance system and external integration. Nevertheless, it was discovered that only customer integration mediated the relationship between the halal assurance system and product quality and production cost.

The practical implications of the findings extend to managers in the food industry who might pursue supply chain integration as a structure to achieve excellence. The findings suggested that the deployment of a halal assurance system has a positive effect on operational performance. Furthermore, the results show that managers who wish to implement the halal assurance system should carefully invest in an external integration strategy, depending upon the operational performance improvement intended.

This research is one of the first studies to investigate the effects of external integration on halal food in general and is the first empirical investigation of the effect of safeguarding halal integrity on operational performance.

This study aims to consider factors that play an important role in adopting the halal food standard (HFS) among food manufacturers in Pakistan and to investigate the role of the traceability system in the compliance of the halal assurance system (HAS).

Present study included data from a survey by 134 professionals/food technologists from the food industry, and partial least square-structural equation modeling was applied.

The results indicate that consumer pressure, industry competition, marketing functions, operational improvement and the organization’s commitment have a significant impact on HFS adoption, while government regulations have an insignificant impact. The results also indicate that the HFS’s adoption and lack of a traceability system significantly impact HAS.

The current study’s findings are inconclusive. Hence, future researchers are suggested to further explore the studied phenomena, especially in other research settings.

For policymakers, the findings of this study offer valuable information as it not only benefits the industry but will also assist in providing better and safer halal food products to consumers.

This study highlights the importance of the adoption of HFS and compliance with HAS in a scenario where demand for Halal is increasing globally. Moreover, the findings of this study offer valuable information in motivating firms to implement HFS.

A new concept of 3D‐electronic packaging is presented: Si‐on‐Si multi‐chip module flip‐chip technology with arrays of fine etched and filled vertical electrical interconnections (vias). Arrays of vias with a high number of interconnections, and not only peripheral interconnections are used. A 3D Si‐on‐Si stack package demonstrator has been realized consisting of four Si‐substrates each representing a system level and containing four thinned and flip‐chip assembled chips. The chips are flip‐chip mounted on the flat side of the Si‐substrates. When interconnecting the Si‐substrates by bump technology the chips submerge into cavities on the rear side of the adjacent Si‐substrate. The chips also test the technology and quality of the electronic packaging, and therefore contain a set of thin film heaters, junctions for temperature measuring, Al‐meanders for stress and strain measuring and daisy chains for conduction path monitoring.

This study aims to investigate the extent of Shariah compliance in wakalah sukuk and Shariah non-compliant risk disclosure in the sukuk documents and to analyse the risk management techniques associated with the disclosed risks.

This study uses qualitative document analysis as both data collection and analysis methods. The document analysis acts as a data collection method for 23 wakalah sukuk documents selected from 32 issuances of wakalah sukuk from 2017 to 2021. These sukuk documents were selected based on their availability from relevant websites. Document analysis, both content analysis and thematic analysis, were used to analyse the data. Codes were grounded from that data through keywords search of Shariah noncompliant risk and its risk management. Besides these, interviews were also conducted with four active industry players, i.e. two legal advisors of wakalah sukuk, a wakalah sukuk trustee and a sukuk institutional issuer. These interview data were analysed based on categorical themes, on the aspects of the extent of Shariah compliance in sukuk, and the participant’s views on the risk management techniques associated with the risks or used in the sukuk documents.

Overall, the findings reveal three types of Shariah non-compliant risks disclosed in the sukuk documents and seven risk management techniques associated with them. However, the disclosure and the risk management techniques can be considered minimal in contrast to the extent of Shariah compliance in a sukuk, i.e. Shariah compliance at the pre-issuance stage, ongoing stage and post-issuance stage. On top of these, it was also found from the interviews that not all risk management techniques are workable to manage Shariah non-compliant risk in sukuk. As a result, these findings suggest rigorous reviews of the existing Shariah non-compliance risk (SNCR) disclosures and risk management techniques by the relevant parties.

Sukuk documents used in the study are limited to corporate wakalah sukuk issued in Malaysia. Out of 32 issuances from 2015 to 2021, only 23 documents are available in relevant website. Thus, Shariah non-compliant risk disclosure and its risk management techniques analysed in this study are only limited in those documents.

The findings of this study suggest rigorous reviews on the existing Shariah non-compliance disclosures and risk management techniques. Other than these, future research in relation to uncommon risk management clauses, i.e. assurance, Shariah waiver and transfer of risk, are needed.

The insights presented in the analysis are of importance to sukuk issuers and the sukuk due diligence working group in enhancing the sukuk Shariah compliance and Shariah non-compliant risks disclosure and towards sukuk investors, in capturing and assessing Shariah non-compliant risks in a sukuk and to assist them to make informed investment decisions. More importantly, this study has found few areas of future study in relation to SNCR disclosures and SNCR risk management techniques.