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This study aims to identify the effect of the Quranic approach on understanding Islamic accounting among accounting students.

This study used an experimental field design with pre- and post-test involving 107 participants. Based on the self-determination theory, this study explores the role of Quranic involvement in Islamic accounting instructional design to improve learning outcomes. This study used a comparative analysis of an independent sample of the approach (Quranic vs technical learning) in instructional design (mathematics vs conventional).

This study proves that Islamic accounting learning outcomes differ between the Quranic and technical learning approaches. The Quranic approach provides better learning outcomes based on post-test scores. This difference is consistent in both conventional and mathematical instructional designs.

First, this study is limited to the alleged role of the Quranic approach in participants' intrinsic motivation. Further studies can explore how and what part of participants' intrinsic motivation is affected by the Quranic approach. Second, this research is limited to the basics of Islamic accounting. Further studies can explore the role of the Quranic approach in understanding Islamic accounting transactions with higher complexity.

This study can be used to develop Islamic accounting instructional designs using a Quranic approach.

This study provides empirical evidence on the Quranic approach's role in improving learning outcomes. This study also fills in the scarcity of research on Islamic accounting teaching.

This study aims to focus on the supply chain (SC) cost drivers of healthcare industries in the USA, as SC costs have increased 40% over the last decade. The second-most significant expense, the SC, accounts for 38% of total expenses in a typical hospital, while most other industries can operate within 10% of their operating cost. This makes healthcare centers supply-chain-sensitive organizations with limited facilities for high-quality healthcare services. As the cost drivers of healthcare SC are almost unknown to managers, their jobs become more complex.

Guided by pragmatism and positivism paradigms, a cross-sectional study has been designed using quantitative and deductive approaches. Both primary and secondary data were used. Primary data were collected from health centers across the country, and secondary data were from healthcare-related databases. This study examined the attributes that explain the most significant variation in each contributing factor. With multiple regression analysis for predicting cost and Student's t-tests for the significance of contributing factors, the authors of this study examined different theories, including the market-based view and five-forces, network and transaction cost analysis.

This study revealed that supply, materials and services represent the most significant expenses in primary care. Supply-chain cost breakdown results in four critical factors: facility, inventory, information and transportation.

This study examined the data from primary and secondary care institutions. Tertiary and quaternary care systems were not included. Although tertiary and quaternary care systems represent a small portion of the healthcare system, future research should address the supply chain costs of highly specialized organizations.

This study suggests methods that can help to improve supply chain operations in healthcare organizations worldwide.

This study presents an empirically proven methodology for testing the statistical significance of the primary factors contributing to healthcare supply chain costs. The results of this study may lead to positive policy changes to improve healthcare organizations' efficiency and increase access to high-quality healthcare.

Supply chain collaboration (SCC) benefits organizational performance (OP). Although it is complex, it is also hard to implement and measure collaborative initiatives in the field of the supply chain. This study aims to examine the role of information technology (IT) and people’s involvement in OP through the mediation of supply chain collaboration.

This study used a deductive and quantitative approach to test the research hypotheses. Data was collected from 249 supply chain professionals working at various manufacturing firms.

This research found a significant effect of IT on supply chain collaboration. Similarly, people involvement (PI) also significantly influenced the supply chain collaboration. For the mediation hypotheses, SCC significantly mediates the relationships between two independent variables (IT and PI) and OP. Furthermore, the full mediation of SCC occurred.

This study provides a framework emphasizing manufacturing firms’ practices, SCC and OP. The “people involvement” was found as a novel variable in the tested model using the resource-based view as a supporting theory. The research findings can benefit the professionals working on supply chain business processes to improve OP.