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This paper aims to investigate the practice of accounting in the Seventh-day Adventist church of the Pacific Islands and pays particular attention to the coexisting of two control devices: accounting and religion.

This paper implemented a qualitative field study design collecting interview data from church members from the Solomon Islands, Tonga and Fiji. Data were also collected through focus group discussions, document reviews, website analysis and participant observations. Pierre Bourdieu’s thinking on symbolic violence, doxa and capital are used to interpret the findings.

This paper’s main contribution shows that while there is a divine and profane divide, social agents, given their agency, can move back and forth from one side of the divide to the other. Accounting as a control device does not include features such as faith, which is helpful for decision-making; accordingly, religion is relied upon when it comes to decision-making. In contrast, accounting has features that are useful for stewardship purposes. Accordingly, when it comes to the church’s stewardship function accounting in the form of financial reports is relied upon.

Pacific Island culture almost permeates all facets of life, including church life; however, this study did not clarify this. Later studies can explore the implications of culture on the deployment of accounting in a religious setting.

This rich empirical study describes the control dynamics and the tension between accounting and religion in a religious organisation. Accounting needs to adapt to churches’ unique characteristics, whereby religious/doctrinal beliefs must be accounted for and respected. Unlike in the corporate world, accountants in churches cannot fully practice their training or exercise the kind of influence they usually hold in organisations due to their religious belief systems.

To the best of the authors’ knowledge, this research is one of a few studies on the religion-accounting relationship. While the focus of earlier studies was generally on a secular and sacred divide, this study looks at coexisting of accounting and religion. This study adds to the sparse literature on accounting and religion and their controlling influence.

The purpose of this study is to describe the effect of religiosity on luxury and counterfeit purchase intentions and to determine the role of consumer ethics in the context of counterfeit purchase intention. The conceptual framework is based on Theory of Planned Behavior (TPB). In the context of counterfeit consumption, religiosity is proposed to be an added component to the theory, while ethical consumption is proposed to mediate the relationship between religiosity and counterfeit purchase intention. In the context of luxury consumption, religiosity is proposed to precede TPB components which then affect luxury purchase intention.

This is a descriptive study; this study uses a mixed-methods approach, where eight semi-structured in-depth interviews and 500 surveys were conducted and distributed to Egyptian luxury consumers.

The major results suggest that religiosity and ethical consumption negatively affect counterfeit purchase intention as proposed. The results also reveal that religiosity did not necessitate a negative attitude toward luxury consumption. Religiosity was found to have a positive effect on attitudes, subjective norms and perceived behavioral control. Only subjective norms had significant effect on luxury purchase intention in the research context.

This paper contributes to the TPB by adding religiosity to the theory components as well as integrating the theory of planned behavior with Consumer’s Ethics theory in the context of counterfeit consumption. The study is an attempt to compare between luxury and counterfeit purchase intention while considering the role of individual’s religiosity in these purchases.

Emerging public discourses on Islam and Islamophobia in Western countries have led to religious discrimination among this group. This exploratory study aims to understand how marketers promote anti-discrimination efforts against Muslims on the notion of future collective unity.

This exploratory study uses Social Identity theory to explain the behaviour and attitude of vulnerable Muslims. The dimension of racialisation, the Whiteness theory, the oppression model and the ethnocentrism theory were synthesised to explain the practice of racism and oppression. The theory of customer diversity, equity and inclusion was synthesised to understand the importance of inclusive marketing. Data were gathered through in-depth interviews with 15 senior marketing executives.

This study observed how the minority Muslims had influenced the marketers' behaviours in combating anti-religious discrimination through various tactics such as extending the corporates' products and services offerings, being inclusive and avoiding stereotyping in their marketing communication styles and shifting the company's processes and systems to meeting this group's cultural needs.

While this study sample's demographics were motivated by senior marketing executives' profiles, most of the participants were highly educated, had similar cultural backgrounds and were mainly from the West.

This study attempts to shed light on the understanding of Muslims’ discrimination or Islamophobia in non-Muslim majority countries. It is hoped that this study acts as a catalyst for collective unity and would galvanise communities, including marketers to tackle discrimination through a better understanding of a targeted group like Muslims in the marketplace. In this current time of racial and religious tension, business leaders and marketers can act as mediators of social change to normalise more positive relations between minority and mainstream consumers.

This study aims to investigate whether perceptions about female workplace participation in a number of Arab countries has changed during or after the Arab Spring.

Data are from the representative harmonized cross-sectional World Values Survey. Descriptive measures and regression approaches are applied. Different dimensions of perceptions about female emancipation are presented, while also a composite index derived from these dimensions is analysed.

There was some change for the better (job and education gender equality), but not uniformly across countries, e.g. generally good development in Egypt and Iraq, but a standstill in Jordan, and backsliding was seen in Morocco. Applying the composite index of female emancipation using regressions confirm these results – even when male and female respondents are analysed separately.

More Arab nations in the study would have been good such that the extent and consequences for an even larger part of the Arab world could be presented. Unfortunately, these data are not available. This implies that the representativeness of the results for the whole of the Arab world is perhaps reduced.

The results can inform policymakers and non-governmental organizations, etc., regarding areas where more focus is needed such that women’s rights will not merely be statements on paper but also mean that females are also emancipated in practice.

New evidence is presented based on comparable data for Arab nations analysing the possible effects of the Arab Spring on perceptions about female emancipation.

This study aims to investigate the simultaneous impact of religion and modernity on attitude toward luxury consumption in Qatar, with emphasis on the mediating effect of self-construal. The authors propose the idea that self-construal is a significant mediator through which religion and modernity influence attitude toward luxury consumption.

The data for this study are sourced from a survey of 190 Qatari respondents. The conceptual model is estimated using both the covariance-based and the partial least squares structural equation modeling techniques for the purpose of robustness check.

The results indicate that religion has a positive and significant association with both independent and interdependent self-construal. The impact of modernity on independent self-construal is positive and significant, while its effect on interdependent self-construal is not significant, implying that modernity has no impact on individuals’ interdependence in the Gulf communities. Moreover, the results reveal that self-construal significantly mediates the effect of both religiosity and modernity on luxury consumption attitude, as expected.

The originality of this article lies in investigating the impact of religion and modernity on attitude toward luxury consumption through the self-construal paradigm. To the best of the authors' knowledge, this is the first study examining the simultaneous impact of religion and modernity in a Muslim community, from a self-construal perspective. Second, unlike the prior studies, this paper addresses the issue of non-normality in the data using the maximum likelihood robust estimator.

Lesbian, gay, bisexual, transgender, and queer (LGBTQ+) individuals face an elevated level of prejudice in various social settings like sports. These biases can relate to internalized stigma, which might prompt LGBTQ+ athletes to implement numerous identity coping strategies. Muslim LGBTQ+ athletes are likely to experience these dynamics more than others. However, there remains a dearth of scholarship on understanding how Muslim LGBTQ+ athletes employ different identity development coping strategies to tackle the prevalent stigma against them and use their visible identity development process as a means of social activism. Hence, in this book chapter, the authors explore the development of Muslim LGBTQ+ sportspersons' visible identity by defining the forces that shape their identity. The first author of the book chapter sheds light on his experiences while working with the LGBTQ+ community in the Islamic Republic of Pakistan and his recent interactions with the Muslim LGBTQ+ community in North America. The authors then highlight how Muslim LGBTQ+ athletes might use different identity coping strategies to show personal agency against the heteronormative system. Furthermore, the authors elucidate how sexual orientation intersects with religion within the sociocultural domain in shaping the identity and present global Muslim LGBTQ+ identity typology. Finally, the authors argue that Muslim LGBTQ+ athletes' visible identity depends upon two factors: religious negative/positive self-beliefs about religion Islam's openness toward LGBTQ+ rights and social acceptance, bounded by time and space.

The psychological foundations of consumers’ reasons for product choices are analyzed in the field of marketing. The purpose of this research is to identify the implicit reasons for white meat consumption in the UK and Turkey.

In the scope of the means-end chain theory, in-depth interviews were conducted with individuals, and the reasons for consumers’ product preferences were revealed by moving from concrete to abstract.

It has been determined that the white meat consumption of Muslims in the UK is primarily shaped by their religious approach. In Turkey, on the contrary, both consumption patterns and reasons for preference are changing. It has been found that white meat consumption is associated with values such as security needs, satisfaction with life, self-fulfillment and happiness.

This research has contributed to the marketing literature by examining consumers’ implicit consumption reasons for white meat in the context of religion and culture.

Marketing strategies should focus on building trust in halal certification, particularly in the UK. Brands should associate their promotion strategies with feelings of security and happiness, which are associated in the minds of consumers.

This study is a new study in terms of revealing the connotations of consumers about consuming chicken and fish and showing the implicit needs that the brands can emotionally associate with.

Prior research shows that religiosity affects the degree of managers' risk aversion. As a result, religious firms are less likely to invest in R&D activities. Moreover, US GAAP treats these investments as expenses. For this reason, religious firms have fewer expenses in their earnings and are less likely to be in financial distress.

Data are collected from Worldscope and the Churches and Church Membership files of the American Religion Data Archive website from 1985 to 2018. With 18,199 observations in US context, the authors used the marginal effect to test the mediating effect of R&D accounting treatment.

The authors find that the marginal effect of religiosity on financial distress with US GAAP is higher than the marginal effect of religiosity on financial distress with capitalization of R&D costs, which means that accounting treatment can explain the relation between religiosity and financial distress in the US context.

The authors used linear interpolation and linear extrapolation data to be able to conduct this research over a period of 1985–2018. For future researches, the authors propose to test other factors which can explain the relationship between religiosity and financial distress based on the ethics element.

These results should be of interest to regulators because treating R&D activities as expenses can destroy the accounting performance of firms that prefer investing in risky projects. This favoritism prevents the comparison between two firms in the same industry with different risk-taking behaviors. This problem is more prevalent if the authors have two firms with different ratios of religiosity. This paper suffers from a major limitation related to data availability.

This may be the first study that investigates why religious firms are less likely to be in financial distress. This paper notes that religious firms are less likely to be in financial distress because their conservative behavior towards R&D activities coincides with the conservative R&D accounting treatment. In fact, the mismatch between expenses and revenues from R&D activities can cause financial distress.

This study aims to examine differences in the perceived value of luxury as drivers of luxury purchase intentions between individualist and collectivist cultures (at a country level) and consumers of Muslim versus Christian religious backgrounds. Moreover, this study investigates how consumers’ acculturation to the global consumer culture (AGCC) impacts their perceived luxury values.

The authors conducted two online survey studies. The first study compares Muslim consumers in Kuwait versus Muslims consumers in the UK. The second study compares the UK Muslim sample to a UK Christian sample. The authors collected data from 600 and 601 respondents, respectively. Partial least square structural equation modeling was used to test this study’s research hypotheses.

The perceived personal values of luxury primarily drive consumers’ luxury purchase intentions. The hedonic value of luxury impacts luxury purchase intentions significantly more for Muslims in the UK than in Kuwait. No significant differences were observed between religions. Consumers’ AGCC exerts a positive impact on all included perceived luxury values and more strongly impacts perceived uniqueness for Muslims than for Christians.

The paper builds on an integrative luxury values framework to examine the impact of luxury values on consumers’ purchasing intentions by studying the moderating effect of culture and religion on these relationships. The study is partly set in Kuwait, an understudied country, and investigates a Muslim minority in the UK.