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Started humbly in 2010 as a modest publishing outlet catering to the growing interest in Islamic-based accounting and business research, the Journal of Islamic Accounting and Business Research (JIABR) is now a focal reference for literature with a unique niche of shari’ah and tawheedic essence. The purpose of this paper is to explore the path through which JIABR has evolved to achieve its status today.

The commonly applied bibliometric analysis is conducted on all 377 published papers since the JIABR’s inception up to September 2021.

The JIABR’s more than a decade of service in educating the ummah is visibly characterized by the increasing breadth of research scope within the realm of shari’ah- and tawheedic-based accounting and business. The commendable shift in the research quality frontier systematically positions the journal at par with other comparable publishing outlets.

This paper drew on data collected from a single journal, creating a stand-alone analysis.

The paper accentuates JIABR’s critical attributes, which gradually developed to serve the Islamic-based accounting and business research fraternity. Such attributes are arguably relevant for researchers framing their future academic research trajectory.

This paper represents an extensive analysis of all published papers in the JIABR, showcasing its excellent contributions to providing a strategic publishing platform for Islamic-based accounting and business-related research.

University students are known to face many challenges in achieving high financial literacy. The purpose of this paper is to examine the level of financial literacy among Malaysian Muslim undergraduates as explained through sociocultural variables. Furthermore, this paper explores a few additional Islamic measurements as part of assessing the level of financial literacy among the students.

The questionnaires were drafted based on a multi-dimensional financial literacy model and distributed conveniently to 330 respondents. Post-interviews were also conducted with selected students to further comprehend the sociocultural context.

The findings suggest that exposing students to financial education and practices influence their financial literacy scores. Students who attended muamalat-related courses demonstrated better financial literacy scores. Meanwhile, post-interview results indicate that the students’ social environment and interactions also play important roles in enhancing their financial literacy. Hence, it is believed that it is essential to embed Islamic-based measurements to equip students with financial literacy in tandem with their pedagogic development. The results thus extend previous studies by confirming the importance of Islamic-based finance- and business-related knowledge for all tertiary students. Furthermore, the curricula should be made compatible to their studying environment and attuned to their values and cultures.

The findings suggest the introduction of personal financial and muamalat-based knowledge and practices relative to their Islamic programme orientation. This should take place during the students’ academic years and across all academic programmes’ orientation. The study also highlights the importance of developing special measurements of Islamic financial literacy for Muslims congruent to their distinct Islamic identity.

The study indicates the importance of high financial literacy among tertiary students for them to have a financially stable future.

The research is original in its use of several measurements of financial literacy that embedded Islamic teachings concomitant to the Muslim respondents.

This systematic literature review presents the evolution of accounting-related research in the Indonesian context. We examine 55 academic articles from the initial 296 records of accounting and finance research in the Q1 Scopus-indexed journals from 1995 to 2022. This study sheds light on Indonesia’s main research streams, unique settings and urgent future research agenda.

This study adopts a systematic approach for a comprehensive literature review. We select articles according to a series of criteria and compile the metadata for the bibliographic mapping.

Our bibliometric analysis suggests five main research streams, namely (1) political connection, (2) capital market, (3) audit and accountability, (4) firm policy and (5) banking. We identify the following distinctive country settings, which are well discussed in extant literature: political connection, two-tier board system, weak accounting profession, information opacity and cultural impact on accounting. We outline prospective agendas to examine the institutional mechanisms’ role in addressing major environmental challenges through accountability.

This study offers unique contributions to the literature by comprehensively reviewing accounting-related research in Indonesia. Despite Indonesia’s economic and environmental importance, it has received limited attention from scholars. Using dynamic topic analysis, we highlight the need to examine the role of informal institutions, such as political connections and culture and formal institutional mechanisms, such as corporate governance and environmental disclosure.

Research on Islamic entrepreneurship (IE) is growing but with difficulty. After reviewing six IE models, several problematic inconsistencies were identified, which can be categorized into three: sporadic objectives of IE, diverging core components and inconsistent levels of analysis. This study aims to articulate a synthesized IE model.

An Islamic critical realist synthesis is used by combining six IE models and situating them within an Islamic system of governance. Specifically, the Islamic governance conceptual matrix is used to offer an objective template.

A synthesized model of IE within an Islamic system of governance comprises the following: the objectives of IE are not to be confined to only financial sustainability, but to achieve all five Maqās.id of the Sharī’ah (i.e. preservation and promotion of faith, life, intellect, posterity and wealth); models of IE should cover the individual, group, organizational, societal, state and international levels for comprehensiveness; tawhīd is crucial to distinguish between IE and conventional entrepreneurship; halal IE activities can be further categorized into obligatory, recommended, permissible and reprehensible; Islamic values are to be differentiated from cultural values; and both Islamic and cultural values shape IE and vice versa.

Limited number of models of IE were included in this synthesis. Although the resulting synthesized model is extensive, additional models of IE can be built to extend or even challenge it.

A novel model of IE within an Islamic system of governance is presented.

This paper aims to examine two specific research issues among future members of the Malaysian accountancy profession. First, it explores the extent of committed academic dishonesty (AD) among accounting students in two institutions of higher learning in which Islamic orientation and emphasis are observably different. Second, it investigates whether pious accounting students are dishonesty-resistant, premising the investigation on the maintained assumption based on the Islamic religious scriptures that piety should be placed at the forefront of the crusade against academic malaise particularly AD.

Using a questionnaire survey to measure both AD and piety, the usable responses were analyzed using mean score and independent sample t-tests.

The results indicate that AD practices are within the safe and non-disturbing limit. The results on piety which form the crux of the research suggest that findings are sensitive to different piety measurement, indicating the need for a refine piety proxy in future Islamic piety research.

Notwithstanding the small sample based on only two universities, the results provide a critical basis for reality check and policy input on issues relating to AD and piety for all stakeholders, particularly in designing the relevant and necessary trainings and relevant policy formulation in addressing integrity issues in accounting education.

As custodians of takaful contributors’ tabarru’ (donation) funds, takaful operators are expected to fulfil a stewardship role propagated under the precepts of Islam. The purpose of this paper is to analyse takaful operators’ stewardship, focusing on investment practices.

Structured interviews were conducted with senior investment staff from all of Malaysia’s takaful operators. Questions, developed using Delphi-style techniques, allowed a five-point Likert scale response addressing specific issues revolving around seven dimensions of governance quality – using the Malaysian Rating Corporation’s (MARC’s) governance rating guidelines for Islamic financial institutions (IFIs). Interviewees’ responses were assigned composite scores.

Malaysia’s takaful operators score well on most prescribed governance quality dimensions, although performance varies between operators and across dimensions. Areas for improvement are identified, especially regarding disclosure of information and contributor involvement in takaful operators’ management.

Predetermined questions restrict flexibility in obtaining takaful operators’ information; however, end-of-interview, open-ended questions were asked to tap interviewee opinions on pertinent issues. A focus on takaful operators’ governance quality and stewardship of investments means findings may not be representative of all operational aspects of their businesses.

This study identifies governance quality guidelines which takaful operators may benchmark against and identifies where best to focus attempts to improve performance. These guidelines will also assist regulators assessing takaful operators’ stewardship performance.

This study uses governance quality as an indicator of stewardship, a concept aligned with the precepts of Shariah. It covers the opinion of the takaful industry in a country with a comprehensive Islamic financial system, Malaysia, extending understanding of takaful operators’ governance quality.