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This study aims to examine consumer perception of introduction of Islamic banking (IB) in Ghana, which is a new and emerging form of banking in many non-Islamic countries.

Empirical field data were collected from a sample of 975 respondents using self-administered structured questionnaire. Descriptive analysis was conducted using SPSS version 16.

Muslim respondents have significantly positive perceptions of IB compared to non-Muslims and have stronger intentions to adopt IB in Ghana than non-Muslims. Non-Muslims have high perceived benefit of IB. Non-Muslim respondents do not perceive potential threat of violence associated with the introduction of IB in Ghana. Although non-Muslims perceive IB that would make Islam popular, they do not perceive it as a means of Islamizing bank customers. Relatively, non-Muslims appear to have low knowledge of IB, unfavourable attitude towards IB, are reluctant to comply with Sharia law and consequently have weaker intentions to adopt IB.

This study was limited to descriptive analysis and to only Ghana. Future research should quantitatively model IB adoption and switching factors using samples from other developing countries.

IB institutions could focus on attracting a niche of Muslim consumers at its initial stages. Moreover, to facilitate the introduction of IB, the Bank of Ghana and other relevant stakeholders, in addition to establishing effective governance structures, must promote consumer education to enhance consumer knowledge of IB and correct misconceptions about IB among consumers, particularly non-Muslim customers.

One unique contribution of this study is that it provides an initial empirical exploration of consumers’ attitude and perceptions of IB in Ghana, which is an under-researched area.

This study aims to examine factors affecting the adoption of Islamic banking (IB), which is an innovative and emerging form of banking, in a non-Islamic Sub-Saharan African (SSA) country.

It used primary data collected from a cross-section of 975 respondents using self-administered structured questionnaire. Empirical data were analysed using SPSS version 16 and partial least squares structural equation modelling (PLS-SEM) for Muslim and non-Muslim groups.

Consumer attitude, readiness to comply with Sharia law, knowledge, perceived innovativeness and perceived benefits were critical determinants of bank customers’ intention to adopt IB in both Muslim and non-Muslim sub-groups. The least influential factors were perceived religion effect (PRE) and perceived threat of violence (PTV). PTV was not a significant factor to non-Muslims, but it was a significantly negative factor to Muslims’ intentions to adopt IB. PRE has a positive influence on Muslims’ intention to adopt IB, but it has a negative effective on non-Muslims’ adoption intentions.

This study is limited to only bank customers in Ghana. Moreover, service quality factors were not included in the research model because IB is yet to be given full-fledged operational license in Ghana. Future research should extend the study to other emerging countries to improve the generalizability of the findings.

Policymakers are encouraged to develop stakeholder-oriented strategies to promote effective consumer education in IB. Also, IB institution should endeavour to develop innovative financial products that are Sharia-compliant and economically beneficial to individual and business needs of bank customers. Moreover, policymakers and management of IB institutions should ensure effect governance structures to guide IB operations.

This study provides initial structural equation modelling of determinants of IB adoption in emerging countries and provides empirical evidence on the spread of IB in non-Islamic SSA, which is an under-researched area. It is the first study to empirically report on the influence of PTV, readiness to compliance Sharia law and perceived innovativeness of IB on intentions to adopt IB in non-Islamic SSA context.

The purpose of this paper is to investigate factors that influence accounting students’ preference toward career paths. Career path refers to the choices of jobs and occupational positions an individual may choose to hold. Accounting students may choose to advance their career into one of the following areas: financial accounting, management accounting, taxation, auditing, finance, etc. According to past literature, choices of career path are influenced by intrinsic motivation, extrinsic motivation, third parties, and career exposure.

A self-administered survey was used to collect data from students in a reputable private university in Malaysia. This university recruits a huge number of accounting students annually for its accounting program. A total of 306 questionnaires were collected for data analysis using statistical analysis system.

The findings of the study suggest that undergraduate accounting students are more influenced by intrinsic motivation and career exposure in selecting their career paths, whereas third parties and extrinsic motivation are less likely to influence undergraduate accounting students’ career choices.

The results, however, could not be generalized to all accounting students in Malaysia since the study was collected from only one private university in Malaysia and non-probability sampling technique was applied. The theoretical contribution of this study is the inclusion of new variables in the model.

Professional accounting bodies may benefit from the findings of this study as it may provide a basis in designing member recruitment strategies.

This paper fulfills an identified need to study how shortage of certain career path for accounting students could be resolved.