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This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

The study’s objective was to ascertain the connection between secondary school students' test anxiety, academic self-concept, motivation and academic performance in mathematics. The difference between the academic performances of male and female secondary school students who exhibit high and low test anxiety, academic self-concept and motivation levels in mathematics.

Four hypotheses and four research questions were adopted. The design is a correlation. 42,299 mathematics students in senior school year two (SS2) made up the research population. A sample of 1,650 students was selected through a multi-stage sampling procedure. The main instruments used were the Mathematics Test Anxiety Questionnaire (MTAQ), Academic Self-Concept Questionnaire (ASQ) and Academic Motivation Questionnaire (AMQ) and students’ math scores. These instruments were validated by three experts and the reliability coefficients of 0.69, 0.68 and 0.68 were obtained for MTAQ, ASQ and AMQ, respectively, using Cronbach alpha. Pearson product moment correlation was used to analyze the data.

The study’s results showed a correlation between secondary school students' academic performance in mathematics and test anxiety, academic self-concept and motivation. There was a significant difference between secondary school male and female students' test anxiety; there was a significant difference between secondary school male and female students' self-concept and academic performance in mathematics, and there was a significant difference between secondary school male and female students' motivation and academic performance in mathematics.

The major contribution of this study is to investigate the connection between test anxiety, academic self-concept motivation and students’ mathematics performance. There is a difference between psychological variables, gender and mathematics performance.

Although there is evidence that the efforts of pharmaceutical marketing exert a positive and significant influence on physician prescription decisions, the specific mechanisms by which this impact occurs remain uncertain. To address this issue, this study aims to investigate whether the physician’s habit persistence may explain the relationship between marketing efforts such as brand attributes and drug promotion and prescribing behavior. This study also explores whether there was any significant difference between specialists and general practitioners (GPs) regarding the effect of brand attributes and drug promotion on physician’s habit persistence, which influences prescribing behavior.

A survey instrument was administered to physicians, encompassing specialists in a particular field and GPs who provide primary care services. A nonparametric partial least squares multigroup analysis was used to analyze 393 valid responses using partial least squares-structural equation modeling.

The results indicate that the decision to prescribe the drug may be affected by the physician’s habit persistence in the presence of vital brand attributes and drug promotion. The relationship between physician’s habit persistence and prescribing behavior is significant in GPs and specialist groups. The findings also reveal that brand attributes are the most influential and significant determinant of physician’s habit persistence in the GPs group. In addition, physician specialists are more aware of the influence of drug promotion initiatives than GPs. Furthermore, this study discovered that the relationship between drug promotion and physician’s habit persistence indicates a significant difference between specialists and GPs.

Although several marketing scholars discuss the factors influencing prescribing behavior, a few studies have shown the role of brand attributes and drug promotion and their effect on physician’s habit persistence. This study will specifically contribute by examining the mediating role of physician’s habit persistence between marketing efforts and prescribing behavior. In addition, so far, no studies have effectively made a comparative analysis across physicians regarding the effect of marketing efforts on physician’s habit persistence and prescribing behavior.