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This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.

The study's objective was to address the factors impacting the employability attributes of fresh graduates in the Kingdom of Bahrain while considering the various challenges. This study used a quantitative approach which employed the questionnaire tool, and data were collected by using a convenience sampling method. The study sample comprised n = 385 respondents from different industries, including manufacturing, banking and finance, hospitality, healthcare, oil and gas, and real estate sectors of Bahrain. Data gathered from questionnaire were analyzed using Statistical Package for the Social Sciences (SPSS), where descriptive and inferential statistics was used to analyze the data. The results of the study showed for the major Hypothesis 1 that the demographic variables have no significant statistical impact on employment attributes of the new fresh graduates. Moreover, findings suggest that null hypothesis for major Hypothesis 2 has been rejected as applied academic skills and critical thinking skills have no significant impact on employability attribute of fresh graduates in the Kingdom of Bahrain. Null hypothesis for major Hypothesis 3 has been accepted as findings suggest that technology use skills (β ₁ = 0.080), system thinking skills (β ₂ = 0.210), communication skills (β ₃ = 0.402), and information skills (β ₄ = −0.100) which are an antecedent of workplace skills, have significant statistical impact on employability attribute of fresh graduates in Kingdom of Bahrain. Lastly, null hypothesis for major Hypothesis 4 has been accepted as findings suggest that interpersonal skills (β ₅ = 0.229) which are an antecedent of effective relationship have significant statistical impact on employability attribute of fresh graduates in the Kingdom of Bahrain.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.

Introduction: Why companies pay dividends and the determinants of dividend policy are considered an unresolved dividend puzzle. To reach a consensus over the puzzle, researchers must investigate the factors affecting dividend policy by incorporating all the determinants into a single research effort.

Purpose: We examine the dividend policy determinants of Sri Lankan firms, explicitly focusing on the banking, finance, and insurance (BFI) sectors.

Methodology: This study uses the quantitative approach applying the Generalized Method of Moments (GMM) system to examine the dividend policy determinants by obtaining secondary data from 51 listed BFI organisations in Sri Lanka.

Findings: The analysis disclosed that the variables of changes in revenues, firm size, liquidity, corporate tax, business risk, and profitability have a positive relationship with dividend yield, whereas investment opportunities, leverage, change in revenues, corporate tax, and firm size impact positively on the propensity to pay dividends in BFI organisations in Sri Lanka. Our findings opine that managers in the BFI industries should prioritise changing their dividend policies by paying close attention to factors, such as dividend yield, changes in revenue, firm size, liquidity, corporate tax ratio, business risk, and profitability because the dividend policy is critical to retaining current investors and luring new ones.

This research sought to examine the differential effect of chatbot banking artificial intelligence (AI) on consumer experience in the banking industry. A positivist paradigm was adopted to sample 389 consumers who were previously exposed to chatbot banking in Zimbabwe. A causal research design was employed whilst a quantitative approach was followed. In analysing data, the research study applied the structural equation modelling (SEM) technique. The authors found that chatbot banking significantly improves customer experience (CX) in the banking industry. Reliability and responsiveness of the chatbot need to be enhanced for effective improvements in CX. A need was also identified to enhance CX through the development of an ease-to-use chatbot which is embedded in everyday messaging applications of consumers. A significant association was also found between perceived benefits of chatbot banking and CX. This study informs the development of competitive advantage by banks and other related companies through AI-based CX management strategies. In times of pandemics and beyond, chatbot banking can be very instrumental in improving CX.

The purpose of the study is to analyse the impact of COVID-19 on the hospitality industry during the rise of worldwide pandemic crises using Twitter analysis. The study is based on 57,794 English-language tweets mined from Twitter from 1 April 2020 to 15 October 2020. Based on thematic and sentiment analysis, the study found that overall sentiments expressed on Twitter were negative. This chapter contributes to existing knowledge about the COVID-19 crisis and broadens the respondents’ understanding of the potential impacts of the crisis on the most vulnerable tourism and hospitality industry. This research emphasises the sustainable revival of the hospitality industry.

This chapter provides a literature review on the topic of emotional intelligence (EI) in the workplace. Quantitative methods were used, with surveys sent to a predetermined sample and processed with the SPSS statistical package. The overall aim of the study was to investigate the effect of EI based on self-awareness, self-management, empathy, and relationship management on work engagement in a public university. One hundred eight professors at the public university. The data for this study were collected by means of a questionnaire. In total, there are 23 questions on a Likert scale. Cronbach's alpha showed that the reliability of the instrument was higher than 0.763. In light of the data, it has been shown that there is correlation between self-awareness, self-management, relationship management, empathy with both work engagement and job satisfaction. Furthermore, the results show that EI is significantly related to both university loyalty and job happiness. Only a conditional link was created between professors' achievements and the success of the public university.