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For Bangladeshi small and medium enterprises (SMEs), the COVID-19 economic shock is remarkable in both its complexity and intensity. SMEs need systemic inspiration to solve the crisis, aligned with a moral and authentic approach that serves both the leader and the follower’s interests. This study aims to conceptualize the innovation-focused success method of SMEs before and after the pandemic to manage the crisis by establishing spiritual leadership based on Islamic perspectives.

To discuss the impact of spiritual leadership on innovation-focused SME performance configuration through the lens of a crisis, a comprehensive literature study has been carried out in which over 360 articles are read and reviewed by the authors. It has also established the reliability and validity of literature analysis. Also, a qualitative investigation has been used to support the direction of the study.

For a subsequent process of scientific deployment and evaluation of its execution, a new applied strategic innovation-focused SME success configuration through spiritual leadership development is made available. The primary value of this paradigm is the potential to calculate and treat the aspects of spiritual leadership obtained from Islamic ideas.

Prior analytical or empirical attempts from multiple viewpoints are subsequently needed to inquire about the proposed conceptualization.

Among the realistic consequences of this analysis is that while a number of leadership paradigms have been embraced by a broad body of leadership studies, the findings indicate that this paper should pay heed to the influential spiritual style of leadership, taking into account Islamic perspectives on the context of crisis. Therefore, Bangladeshi SMEs need to develop and run leadership training programs focused on the Islamic viewpoint of spirituality to encourage the actions of leaders during and after crises.

The legal and moral values of the society would ultimately be upgraded from this conceptualization. Moreover, less corruption in corporate activities would improve the economic prosperity of a nation. It would also contribute to the cross-cultural portrayal of the positive picture of Islam.

This holistic conceptualization describes the mediating role of strategic innovation practices based on theoretical foundations, which have seldom been done in previous research, between the Islamic model of spiritual leadership and SME success during and after a crisis.

This paper aims at from the perspective of the social exchange theory (SET) gaining an understanding of how promotion of halal concept in Sweden is perceived by Swedish hoteliers.

A mixed-methods approach has been used consisting of 62 completed surveys with closed-ended and open-ended questions, follow-up comments and five in-depth interviews with hoteliers in the mid-Sweden region. Content analysis has been employed.

Three categories of meanings are the main findings: general perception, safeguarding Swedish secular values and financially unjustifiable have been discovered. Most of the respondents have been sceptical towards halal and Muslim-friendly hotel concepts due to financial and cultural challenges these two concepts have for the Swedish tourism and hotel industries. Based on the SET, this entails more costs than benefits and is especially at odds with Swedish-rooted secular values.

This study provides practical implications and increased knowledge for tourism stakeholders including hotels in Sweden.

This is one of the very few studies on halal tourism in Scandinavia and the first Scandinavian study on hoteliers' attitudes towards halal tourism.

This paper aims to examine the Islamic accounting research. In particular, the paper extensively investigates the literature on Islamic accounting to understand the issues, contexts, methods and theoretical paradigms thereof.

The study has adopted a literature review approach. It has examined the key journal publications for 30 years in accounting discipline and systematically identified the Islamic accounting papers during 1990–2020. In total, 95 papers were identified until June 2020, and they were thoroughly reviewed to identify the relevant issues, contexts, methods and theoretical paradigms.

The study has found that Islamic accounting papers covered issues of both Islamic organizations (e.g. Islamic financial institutions) and of Muslim countries. The key issues include the regulation and regulatory compliance, annual report disclosures, corporate and Islamic governance, accounting profession, gender, accountability matters, management accounting and control, waqf accounting and zakat management. The study has also observed various normative guidelines from the academics on how the teaching of Islam is enacted in accounting, accountability and governance matters to attain the maqasid al-shari'a, i.e. human welfare, social justice and equity.

The study is not empirical. Hence, the limitations of literature review papers are applicable in this case. Moreover, it is possible that this study could not identify some of the important literature on Islamic accounting (such as the papers published in Arabic by the academicians and professionals of Arab world).

The study enables both Islamic accounting academics and practitioners to identify the main Islamic accounting issues and realize the importance of Islamic accounting.

When the author considers Islamic accounting as a social construction and tries to understand the phenomenon through social theories, the author acknowledges the relevance of Islamic accounting in the society in which it operates. It can be noticed from the discussion that Islamic accounting emphasizes on social welfare, balance, equity and providing relevant information to follow the commandments of God.

To the best of the author’s knowledge, this study is the first to provide a synoptic view on the issues, context, methods and theoretical paradigms of Islamic accounting, while covering major accounting journals in 30 years.

The aim of this study is to conduct a comparative analysis between Islamic and conventional banks in terms of whether Islamic banks was more or less resilient/risky than conventional counterparts to the pandemic shock. It also examines the role of capital in improving the performance and stability within the two banking systems.

This study uses 82 banks from MENA (Middle East and North Africa) region for periods across 2011–2020, and employs a dynamic panel data approach to examine the resilience within both banking systems during the Covid-19 pandemic.

The results show that the Covid-19 pandemic has a negative impact on conventional banks' stability. However, Islamic banks performed better and were less risky than conventional ones. Banks with high-quality capital are more effective at controlling their risks and improving their performance during the pandemic.

The results offer important financial observations and policy implications to many stakeholders engaging with banks. Actually, the findings of this study facilitate to the stakeholders and bankers to have an alluded picture about determinants of risk and performance. The results can be used by bankers’ policy decision-makers to improve and enhance their consideration for risk management, taking into consideration the type of banking systems.

Compared to the various studies on the stability of Islamic and conventional banks, researchers have not sufficiently addressed the effect of the Covid-19 pandemic on risk and performance. Moreover, none of these studies has examined if Islamic banks was more or less resilient/risky than conventional counterparts to the pandemic shock. This leads the authors to identify the similarities and differences between two types of banks in the MENA region in a pandemic shock context.

This study aims to predict the effect of cultural distance, perceived risk and electronic word of mouth (eWOM) on higher education institutes' students' destination image. In addition, it examines the mediating role of destination image in relation to students' travel intentions.

An online survey was employed to collect data from 200 graduate and postgraduate students. The partial least squares was employed to analyse the hypothesised relationships.

The results of this study found support for the positive effect of cultural distance and eWOM on destination image. Additionally, the mediating effect of destination image was also supported.

This research confirms the vital role of destination image as an antecedent of students' future intention to visit the destination. Moreover, this study contributes to marketing theory by predicting the critical drivers of higher education students' destination image and discussing their applications in the education sector.

This study aims to examine the moderator effect of religiosity on the relationship between halal brand awareness and habit towards purchasing decisions of halal products.

The quantitative method is used in this study. Descriptive and statistical (multiple and moderated regression) analyses are employed to test the hypothesis according to the research model. The data is collected using a cross-sectional design from 197 respondents consisting of business owners in North Sumatera, Indonesia.

It is found that both halal brand awareness and habit have a positive and significant effect on the purchasing decision of halal products. Meanwhile, religiosity significantly acts as a moderating variable in the relationship between awareness and purchasing decisions, as well as habit and purchasing decisions.

This study revealed the important factor of religiosity as a moderating factor in purchase decisions of halal products. The government may need to collaborate with Islamic educational institutions to raise awareness of the halal concept and product awareness. It is assumed that individuals who know about the Islamic religion will have a higher degree of awareness of halal products compared to individuals with limited knowledge of Islam; thus, providers of Islamic education play a crucial role in raising the level of awareness of halal products. Schools may serve as catalysts for the dissemination of knowledge of halal products.

Developing halal product markets can be done by enhancing the religiosity level of consumers, one of them through attending formal or informal religious classes.

This paper introduces a methodology to identify, analyse and represent heritage site attributes, emphasizing their impact on value, authenticity, integrity and management, with a case study on Ghadames, Libya. Inscribed in 1986 and moved to the In-Danger List in 2016 due to conflict, this work seeks to update the site's attributes and values for improved management.

This methodology, focusing on Ghadames, leverages recent heritage management advancements to monitor conflict-induced changes, aiming to enhance decision-making through a detailed analysis of the site's natural and cultural attributes.

Our findings highlight the need for systematic and holistic assessments of heritage site attributes and values, crucial for managing sites of both local and global significance. This approach is a key to understanding their identity, guiding interpretation, management and preserving cultural significance.

Developed for Ghadames, the methodology requires adaptation for other sites, underscoring the importance of identifying core tangible and intangible attributes that define a site's uniqueness.

Our developed methodology offers a replicable framework that can be modified by local heritage professionals to map attributes and assess the direct and indirect impact of conflict on heritage sites.

The detailed assessment provides a foundation for crafting informed policies and effective management strategies. It specifically targets minimizing the adverse effects of conflict on heritage sites' attributes. This effort is instrumental in preparing the necessary documentation to support the delisting of these sites from the UNESCO World Heritage Site In-Danger List, promoting their preservation and recovery.

This study investigated the attitudes and concerns of Saudi higher educational institution (HEI) academics about privacy and security in online teaching during the COVID-19 pandemic.

Online Questionnaire questionnaire was designed to explore Saudi HEI academic’s attitudes and concerns about privacy and security issues in online teaching. The questionnaire asked about attitudes and concerns held before the pandemic and since the pandemic. The questionnaire included four sections. At the beginning of the questionnaire, participants were asked what the phrase “online privacy and security” meant to them, to gain an initial understanding of what it meant to academics. A definition for what we intended for the survey was then provided: “that a person’s data, including their identity, is not accessible to anyone other than themselves and others whom they have authorised and that their computing devices work properly and are free from unauthorised interference” (based on my reading of a range of sources, e.g. Schatz et al., 2017; Steinberg, 2019; NCS; Windley, 2005). This was to ensure that participants did understand what I was asking about in subsequent sections.

This study investigated the attitudes and concerns of Saudi HEI academics about privacy and security in online teaching during the COVID-19 pandemic. The findings provide several key insights: Key aspects of online privacy and security for Saudi HEI academics: Saudi HEI academic’s notion of online privacy and security is about the protection of personal data, preventing unauthorized access to data and ensuring the confidentiality and integrity of data. This underscores the significance of robust measures to safeguard sensitive information in online teaching, but also the need to make academics aware of the other aspects of online privacy and security. Potential to improve policies and training about online privacy and security in Saudi HEIs: Although many participants were aware of the online privacy and security policies of their HEI, only a small percentage had received training in this area. Thus, there is a need to improve the development and dissemination of policies and to provide academics with appropriate training in this area and encourage them to take available training. Use of videoconferencing and chat technologies and cultural sensitivities: The study highlighted moderate levels of concern among Saudi HEI academics regarding the use of videoconferencing and online chat technologies, and their concerns about cultural factors around the use of these technologies. This emphasizes the need for online teaching and the growing use of technologies in such teaching to respect cultural norms and preferences, highlighting the importance of fostering a culturally sensitive approach to technology deployment and use. Surprising low webcam use: An unexpected finding is the low use of webcams by both academics and students during online teaching sessions, prompting a need for a deeper understanding of the dynamics surrounding webcam engagement in such sessions. This calls for a reevaluation of the effectiveness of webcam use in the teaching process and underscores the importance of exploring methods for enhancing engagement and interaction in online teaching. In summary, this paper investigated the attitudes and concerns about privacy and security in the online teaching of Saudi HEI academics during the coronavirus pandemic. The study reveals areas where further research and policy development can enhance the online teaching experience. As the education landscape continues to evolve, institutions must remain proactive in addressing the concerns of their academics while fostering a culturally sensitive approach to technology deployment.

One limitation of this study is the relatively small qualitative data sample, despite the adequate size of the sample including 36 academics from various Saudi Arabian HEIs for quantitative analysis. It was necessary to make the most of the open-ended questions optional – participants did not have to answer about concerns if they did not want to, as we did not want to make the questionnaire too long and onerous to complete. Consequently, the number of academics responding to the open-ended questions was limited, emphasizing the need for additional data and alternative research methods to further these issues. The study was focused on investigating the concerns of HEI Saudi academics, recognizing that the attitudes and concerns of academics in other countries may differ. Furthermore, the research also includes an exploration of the changes in academic attitudes and concerns before and since the COVID-19 pandemic, which will be the subject of further data analysis.

This research delves into Saudi HEI academics' perceptions and concerns regarding privacy and security in online education during the COVID-19 Pandemic. Notably, it highlights the moderate priority placed on online privacy and security, the unexpectedly low usage of webcams and the potential for enhancing policies and training. The study emphasizes the necessity for comprehensive measures to protect sensitive data and the importance of tailored policies for educators. It also underscores the need for a more nuanced understanding of webcam usage dynamics, offering valuable insights for institutions aiming to improve online education and address educators' concerns amidst evolving educational landscapes.

Building on the resource-based view (RBV) and the theory of other orientation, this study aims to examine the association between Islamic work ethics (IWEs) and organizational performance highlighting the role of employee relations climate as an underlying mechanism.

Data were collected from 239 employees working in diverse sectors in the state of Qatar. Structural equation modeling of partial least squares was used to analyze the data of the study.

The results suggest that IWEs positively impact organizational performance and employee relations climate. Furthermore, employee relations climate demonstrated to play a mediating role in the IWEs-organizational performance link.

The study can be used by administrators pertaining to the importance of IWE and employee relations climate to cultivate higher organizational outcomes such as organizational performance.

This research is distinctive as it examines the connection between IWEs and organizational performance in Qatar, a country where the influence of Islamic values and beliefs on work ethics is profound. In addition, the research sheds light on a topic that has received little attention in the literature: the significance of the workplace climate in determining how IWEs affect organizational performance. Finally, the research integrates two important theoretical frameworks, the RBV and the theory of other orientation, to create a comprehensive model that explains the complex relationship between IWEs, employee relations climate and organizational performance.

The purpose of this paper is to propose a model that will demonstrate how the integration of Salam (exclusive agricultural commodity trade) with Takaful (micro-Takaful – a subdivision of Islamic insurance) and value chain can address major challenges facing the agricultural sector in Kano State, Nigeria.

The study conducted a thorough and critical analysis of relevant literature and existing models of financing agriculture in Nigeria to come up with the proposed model.

The findings indicate that measures undertaken to address the major challenges fail. In view of this, this study proposed Bay-Salam with Takaful and value chain model to solve a number of challenges such as poor access to financing, poor marketing and pricing, delay, collateral requirement and risk issues in order to avail farmers with easy access to finance and provide effective security to financial institutions.

The paper is limited to using secondary data. Therefore, empirical investigation can be carried out to strengthen the validation of the model.

The study outcome seeks to improve the productivity of the farmers through enhancing their access to finance. This will increase their level of production and provide more employment opportunities. In addition, it will boost financial inclusion, income generation, poverty alleviation, standard of living, food security and overall economic growth and development.

The novelty of this study lies in the integration of classical Bay-Salam with Takaful and value chain and create a unique model structure which the researchers do not come across in any research that presented it in Nigeria.