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Many countries worldwide have identified e‐procurement as a priority of e‐government agenda and have implemented, or are in the process of implementing, e‐procurement systems. The purpose of this paper is to understand the challenges of e‐procurement implementation in the government sector and efforts taken to overcome the challenges, using a Malaysia government case.

This study adopts a qualitative case study approach of an e‐procurement project, which is one of Malaysia's e‐government initiatives. Data were collected using a triangulation approach that involved semi‐structured interviews, document reviews and observation.

The theoretical framework draws on Croom and Brandon‐Jones and was further developed during data analysis. Findings show that challenges of e‐procurement implementation in government sector are not only related to software integration, data management and roll‐out strategy, but also to legal and administration procedures, information technology (IT) infrastructure, outsourcing contract and IT skills. Findings show the importance of creating an IT facilities centre in rural areas and working closely with a third‐party vendor for users' training and skills development.

The findings extend key issues of e‐procurement implementation using a case study in the Malaysia government. The paper highlights the need to understand challenges and limitations faced by a developing countries such as Malaysia in implementing e‐government projects. The paper provides a basis for further thought and analysis on important issues such as lack of IT infrastructure and skills, as well as high dependency on third‐party developers that needs to be overcome in order to gain the impact of an e‐procurement system.

This paper has explored implementation issues of e‐procurement in government sectors, particularly in developing countries, and hence provides guidelines for future implementation strategy for system developers, government officials and ministry.

Only limited studies examine the implementation issues of e‐procurement in the government sector, especially in developing countries. While current studies focus more on the readiness of implementing e‐procurement, this study posits to understand the challenges faced by a developing country in e‐procurement implementation.

Managing attrition is a major challenge for outsourcing vendors. Literature on management control in offshore outsourcing is dominated by the formal approaches to control design, which do not adequately consider the influence of contextual factors. This article aims to adopt the lens of institutional theory, and use empirical data gathered from case studies in both the UK and India to improve the understanding of the institutional logics that shape the control of attrition.

This article draws on in‐depth qualitative research undertaken with directors and senior managers in client and vendor firms engaged in outsourcing relationships that span both corporate and national boundaries. Drawing on empirical data from the UK and India, the interplay between the management control of attrition and contextual factors is analysed, and the practices adopted to manage these contextual factors are also identified and discussed.

The analysis presents relevant aspects of the regulative, normative and cognitive institutions inhabited by vendor firms and the challenges such aspects present for managing attrition. The dynamics of institutions and control are discussed in the area of attrition, and the interplay between institutions and control is outlined. The regulative, normative and cognitive institutions inhabited by vendor firms contrast markedly to that of the client in relation to social and legal rules, norms and practices.

The paper develops a theoretical basis for linking control and context in offshore outsourcing, drawing on the work of Scott in institutional theory, and Friedland and Alford, in institutional logics. This paper offers an alternative conceptualisation of control in attrition based upon rationalistic modelling through institutional logics.

This paper offers key implications for research, in improving the understanding of contextual factors and management control in global outsourcing relationships. Both clients and vendors in offshore outsourcing need to be aware of the influence of contextual factors when managing attrition.

The interplay of institutional logics and implications on the control of attrition provides an interesting approach to understanding how firms manage attrition in offshore outsourcing.

The purpose of this paper is to investigate the effect of board attributes on Sukuk rating in firms listed in Bursa Malaysia (Malaysian Stock Exchange) during the period of 2008 to 2013.

This study uses ordinal logit regression model to examine the influence of board attributes (CEO-chairman duality, board size and board independence) on the dependent variable (RATING).

The findings of this paper generally support the agency theory and stakeholder theory. Results show that after controlling for firm characteristics, the Sukuk rating is positively associated with CEO-chairman duality, board size and board independence; and negatively correlated with leverage while positively related to profitability and size. The findings of this study also provide evidence that having two positions in an organization as CEO and chairman could have added higher responsibility towards making corporate decisions and provide better Sukuk rating performance. In addition, findings show that the larger the board size, the better Sukuk rating. Also, higher board independence enjoys higher rating.

This study was limited to the investigation of the relationship between board attributes (CEO duality, board size and board independence) on Sukuk ratings using aggregate data from 2008 to 2013 among Malaysian Sukuk issuers.

The findings of this paper describe the impact of board attributes on Sukuk rating in Malaysian Sukuk market which in turn gives the useful insights to many of the actors in the markets such as issuers, investors and policymakers which can be relied upon in making strategic decisions to issue and invest in Islamic bonds in Malaysian market. In addition, the findings could prove to be useful also for regulators because they are responsible for the acceptable level of corporate governance standards.

This study contributes to the body of knowledge by focusing heavily on enhancing Sukuk ratings by reducing conflict between managers and Sukuk holders in Malaysia. Additionally, this study benefits from the agency theory and stakeholder theory to provide evidence on the effect of board attributes on Sukuk rating.

The purpose of this study is to examine the role of financial governance practices in influencing both financial management and Islamic work ethic practices to affect Islamic social enterprises (ISEs) accountability.

Questionnaires were administered to financial officers of 102 Malaysian ISEs. Data was analysed using Smart-PLS to examine the relationships between financial management, Islamic work ethic, financial governance and accountability.

Results of this study indicate direct relationship only exist between Islamic work ethic and accountability. The relationship between financial management and accountability are indirect through financial governance. Hence, the data proves that financial governance has a mediating role on both the relationships between financial management and Islamic work ethic with the accountability of the ISEs.

The study has highlighted the greater role of financial management, Islamic work ethic and financial governance practices over accountability to achieve public trust, especially for Malaysian ISEs.

ISEs need to have good financial governance practices besides financial management and Islamic work ethic practices to achieve good accountability.

The study contributes to the field of management and social accounting by providing empirical evidence on the ISEs practices specifically on financial management, Islamic work ethic, financial governance and accountability. This framework thus presents amongst the first attempts in studying accountability issues in ISEs.

In the present era, the achievement of employee Islamic performance has become a significant challenge for organizations. The purpose of the study is to examine the effect of Islamic leadership on employee Islamic performance directly and indirectly by bridging the connections between employees’ Islamic organizational values, Islamic organizational culture, and Islamic work motivation among the employees of Egyptian banks.

The authors used quantitative methods in this study and based its findings on the data received from 312 respondents in response to a questionnaire.

By using SmartPLS 4, this study’s findings demonstrate that Islamic leadership has a positive and significant effect on Islamic organizational values, culture, employee Islamic performance and work motivation. While Islamic organizational values and Islamic organizational culture do not significantly impact employee Islamic performance, Islamic work motivation is a significant predictor of employee Islamic performance. On the one hand, Islamic organizational values and Islamic organizational culture do not mediate the relationship between Islamic leadership and employee Islamic performance. On the other hand, Islamic work motivation is a mediating variable that significantly develops the relationship between Islamic leadership and employee Islamic performance.

The study’s findings support policymakers and human resource management practitioners to develop plans and strategies which enhance the Islamic performance of organizations’ employees. In addition, this study’s findings provide insights for researchers and academicians in developing Islamic leadership within their organizations so that they operate by Islamic values and codes.

Finally, by offering an integrated model of Islamic leadership, Islamic organizational values, Islamic organizational culture and employee Islamic performance, this study’s findings fill the gaps in the context of bank employees in a developing country, namely, Egypt.

This study aims to examine the determinants of Sukuk credit ratings of issuing firms in Malaysia, and the rating changes from lower to higher rating and vice versa.

A total of 328 Sukuk issuances and 1,110 Sukuk rating announcements from 2009 to 2014 were analysed using generalized ordered logit regressions approach. Firm financial characteristics, corporate governance attributes, macroeconomic factors and Sukuk structures (debt or equity based) were among the important determinants used to explain the different Sukuk credit ratings.

The results indicate a positive association of Sukuk credit rating with issuing firm’s financial information, governance attributes and the Sukuk structure whilst the macroeconomic factors did not explain the changes in the Sukuk credit rating. Specifically, firm size, profitability and leverage characteristics had significant positive effect on Sukuk credit rating for listed firms whilst only firm’s profitability had a positive effect on Sukuk credit rating by unlisted firms. With regard to governance, the board structure which includes board size, board independence and CEO/Chairman non-duality is associated with positive Sukuk credit rating for listed firms. Only financial report audited by big four auditors is associated with positive Sukuk credit rating for unlisted firms. Equity-based Sukuk are associated with positive Sukuk credit rating for listed firms while for unlisted firms only the Ijarah Sukuk had a positive Sukuk credit rating.

Data on credit rating is scarce and had to be hand-collected from published reports. Furthermore, issues on the lack of standardisation of Islamic contracts in different geographical areas could constrain on the comparability of findings on determinants of ratings in different jurisdictions.

The findings provide some guide to the rating agencies to objectively assess the issuer’s creditworthiness that could mitigate default risk. Mitigating the default risk will boost investors’ confidence and credibility of credit rating agencies.

This study examines the determinants of Sukuk credit rating of issuing firms in Malaysia, which include not only the listed firms but also the unlisted firms.

This paper aims to address not only technical and economic challenges in electrical distribution system but also environmental impact and the depletion of conventional energy resources due to rapidly growing economic development, results rising energy consumption.

Generally, the network reconfiguration (NR) problem is designed for minimizing power loss. Particularly, it is devised for maximizing power loss reduction by simultaneous NR and distributed generation (DG) placement. A loss sensitivity factor procedure is incorporated in the problem formulation that has identified sensitivity nodes for DG optimally. An adaptive weighted improved discrete particle swarm optimization (AWIDPSO) is proposed for ascertaining a feasible solution.

In AWIDPSO, the adaptively varying inertia weight increases the possible solution in the global search space and it has obtained the optimum solution within lesser iteration. Moreover, it has provided a solution for integrating more amount of DG optimally in the existing distribution network (DN).

The AWIDPSO seems to be a promising optimization tool for optimal DG placement in the existing DN, DG placement after NR and simultaneous NR and DG sizing and placement. Thus, a strategic balance is derived among economic development, energy consumption, environmental impact and depletion of conventional energy resources.

In this study, a standard 33-bus distribution system has been analyzed for optimal NR in the presence of DG using the developed framework. The power loss in the DN has reduced considerably by indulging a new and innovative approaches and technologies.