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This study aims to examine the decision-making behaviour of Islamic banking practitioners of the United Arab Emirates with special reference to the operational line heterogeneity by employing factors that are religious in nature such as intellect, satanic force and divine knowledge as encapsulated in al-Ghazali’s ethical philosophy.

A total of 337 samples were collected from the Islamic banking practitioners in the United Arab Emirates using a purposive sampling technique, and the empirical analysis was conducted with the measures of model fit and bootstrapping technique using Partial least square Structural equation modelling and multi-group analysis.

The empirical findings reveal that the dedicated use of intellect in making decisions related to ethical issues where desires and emotions tend to overwhelm reason and human choices. While divine knowledge is found ineffective guidance of the intellect, the element of satanic force is found significantly impacting decision-making. As the lack of religious consciousness is evident among respondents, higher exposure to operational risk is expected. These findings were found identical across the Islamic banking practitioners in different lines of operations.

The span of the study is limited to a single country. Future studies are recommended to replicate the study to more markets where the share of Islamic finance is significant.

Findings of the study highly suggest respective authorities of Islamic financial institutions to intensify the capacity-building programs on the foundation of faith which includes Islamic thought and worldview, to enhance the corporate ethical decision-making. Moreover, equal importance should be given to all the banking practitioners regardless of line of business operations.

With undue emphasis is given to the juristic (fiqh) aspects of Shariah compliance in the Islamic banking and finance industry, less has been attempted to explore its ethical dimension (akhlaq) in the compliance parameters that leave a relatively large gap to address prevailing unethical practices in Islamic finance institutions. Findings from this study can be useful as a warning to the Islamic banking firms to enhance the sense of God-fearing and improve existing measures in the organisation in mitigating operational risks that may arise from people or system and consequently ensure the smooth governance of the Islamic banks.

The generality of the universe is “everything.” In this regard, the Qur'an declares abundantly on the ultimate and perfect domain of the divine law in creation. This also means the profundity of the divine law in explaining and applying to all things in the knowledge–time–space dimensions of the conscious universe. Such observations or insights that span the complete universe comprise the Signs of Allah (ayath Allah).¹

Religious tourism is a form of tourism where people of a particular faith travel to visit places of religious significance in their faith. Previous research into the various aspects of religious and spiritual tourism (RST) has been noticeably extended. The purpose of this study is to perform systematic mapping to provide trends and classification regarding the recent publications in the area of RST.

This study collected 181 papers from five scientific databases, from which 122 were selected to be classified according to six properties: research type, research focus, research method, investigated religion, publication type and time.

The analysis of these data resulted in a map of the research field, which was presented under three perspectives: the distribution and trends over time of each classification property and the relationship between them. Besides the visual map, the full list of classified papers is available. The results showed that the number of publications is increasing every year, which shows a growing interest in this field. Moreover, the primary research focuses were destination, demand and marketing. Top three journals were found to be International Journal of Tourism Research, Tourism Recreation Research and Journal of Heritage Tourism. Furthermore, evaluation research, solution proposals and opinion papers were the main research types in the area. In addition, the majority of studies focused on Christianity and Islam. Finally, survey, discussion paper, interview and case study were the predominantly used research methods.

The mapping study delivers the first systematic summary of RST research.

The purpose of this paper is to assess the extent of central government financial information disclosed in accordance with accrual-based International Public Sector Accounting Standards (IPSAS) and to investigate the environmental factors affecting this level, drawing on the contingency theory framework.

This study uses a self-constructed checklist of 116 items to measure the IPSAS disclosure level by 100 public sector entities from different countries across the globe during the period 2015–2017. Panel regressions have been used.

The results show significant differences in compliance levels with IPSAS disclosures across nations. They reveal a positive influence of the degree of government openness (political culture), quality of public administration and management and prior experience with International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS) in the public sector on this level, whereas government financial condition is a nonsignificant factor.

The research findings are potentially relevant to academics, researchers, practitioners, standard-setters and government policymakers. By examining the influencing factors of IPSAS disclosure level, this paper paves the way for further investigation of this topic with a more extensive set of micro and macroeconomic variables whether at the central or local government level in other jurisdictions

This study provides new insights into the assessment of the transparency and completeness of government accrual-based financial statements. Based on the contingency theory, this paper is the first to empirically investigate the factors affecting the level of disclosure under accrual-based IPSAS by central government entities in a cross-country analysis.

To improve school organisational performance and innovativeness, and meet diverse student needs, school leaders should be innovative, risk-takers and proactive, thus applying entrepreneurial practices/strategies and market mechanisms. This study aims to investigate, from a schoolteacher's perspective, the degree of entrepreneurial leadership behaviour (ELB) applied by school principals in European primary schools. Given that school autonomy is perceived as an important predictor of leaders' entrepreneurship, this study investigates the impact of educational macro (autonomy and accountability) and micro (demographics) contexts on ELB by comparing centralised and decentralised European school systems with the highly centralised Greek school system.

This comparative study was conducted in Greece (630 participants) and in 14 European countries (972 participants). Thornberry's Entrepreneurial Leadership Questionnaire was used, comprising general entrepreneurial leader (GEL), miner (MIN), accelerator (ACC), explorer (EXP) and integrator (INT) behaviours.

The results revealed that ELB is a multi-dimensional concept, and that all participating teachers perceived ELB application moderately, with more focus on the internal (than external) school environment. Furthermore, the dual-directional macro-contextual influence found in applying ELB indicates that high school autonomy and accountability activate ELB owing to the school's freedom to engage in entrepreneurial ventures, while low autonomy/accountability still activates ELB, but only for organisational survival within hierarchical-bureaucratic school environments. This feature differentiates “intrapreneur/intrepreneur” from “entrepreneur” school principals.

The theoretical basis of entrepreneurial leadership (EL) in education should include entrepreneurial multi-dimensional leadership aspects (competencies, behaviours, skills) and educational context (macro and micro). Implications for school leadership research and practice are also discussed.

The purpose of this study is to integrate and synthesize the Islamic marketing literature, understand the phenomenon and related concepts and provide suggestions for future research.

The study uses an integrative review method that emphasizes summarizing and synthesizing the previous literature related to a phenomenon.

The findings indicate the emergence of five major themes, namely, Islamic marketing and its perspectives, activities in Islamic marketing, opportunities, controversies and challenges in Islamic marketing, Islamic principles and determinants of consumers’ behavior and awareness toward Islamic products. Each of the major themes consists of sub-themes discussed in detail in the results and discussion sections.

Like other studies, this integrative literature review has some limitations. These include the methodology undertaken, the lack of explanation of inter-relationship among themes and lack of Islamic theory-based review. These limitations lead to future research directions.

Marketing managers need a thorough understanding of the Islamic standards and need to develop strategies. Further, there are inter-differences among Muslims, which need to be thoroughly understood by managers. Moreover, marketers can effectively use advertising in creating awareness and increasing demand of halal products.

This study provides an integrative review of the literature and synthesizes the Islamic marketing literature, which has not been done before.

Hisbah is one of the distinguished institutions that had emerged since the early days of the Islamic empire. Based on its cardinal duty to enjoin good and prohibit evil, over time, its functions gradually expanded, and its responsibilities increasingly grew. In light of the contemporary trend in establishing institutional framework for consumer protection, entrusting an agency with multifarious tasks may not be the best and effective way in handling consumer protection issues. Thus, this chapter attempts to explore the new paradigm of hisbah as a consumer protection institution in Malaysia with a special reference to the Islamic consumer credit industry. While utilising the doctrinal legal research methodology, relevant sources of law have been examined and analysed. This research finds that the classical hisbah institution provides a good reference point in establishing regulatory agency and dispute management body. Nevertheless, some modifications are required to remain relevant especially in terms of specialisation of role and function. Likewise, it is viewed that adjustment of the hisbah institution is also necessary regarding the characteristic of the muhtasib (ombudsman).

This paper aims to examine the factors influencing the level of disclosures of sustainability (SR) and integrated report (IR) information in a developing country context, with particular reference to Kenya.

The study uses a panel data set of 419 firm-year observations of listed companies in Kenya covering the period 2010 through 2018. Data are collected from the annual reports and analysed using a generalized estimations equation model.

The results reveal that there is momentum towards newer reporting frameworks in Kenya with substantial IR and SR disclosures in their annual reports. The results also show that level of SR and IR disclosures is influenced by both agency-related factors (board gender diversity, audit committee independence, block ownership and the presence of foreign ownership). Additionally, institutional-related factors (regulatory pressure and promotional efforts of regulatory and professional bodies [reporting excellence awards]) influence the disclosures.

The results highlight that initiatives such as those led by the regulatory and professional bodies in Kenya are effective in motivating companies to enhance disclosures. Thus, regulators and professional bodies might need to continue and even intensify their efforts. These results have implications for further research as they show that SR and IR disclosures are influenced by similar factors.

The study has the potential to contribute to the ongoing initiatives and discussions on the adoption of IR by firms in Africa as spearheaded by the African Integrated Reporting Council.

To the best of the knowledge, the study is, perhaps, the first to examine both SR and IR disclosures at the same study allowing comparison of the extent and drivers of the two disclosures. Moreover, examining the institutional-related factors in a single country has not been done in prior literature, and so this is an innovation.