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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.

This study aims to identify the factors that could explain the intention to use Paytech services within an Islamic banking context. The authors use an extended version of the technology acceptance model to develop a causal–predictive analysis.

The research model and hypotheses were tested by applying partial least square-structured equation modeling to data collected from 214 users of Islamic banking in Saudi Arabia.

The results show that perceived trust has a highly significant direct effect on the intention to use Islamic Paytech services, whereas perceived risk has a significant indirect effect on IU.

Internet banking behavior may not be static. In technology acceptance, during the various phases from introduction to the maturity phase, the respondent’s perceptions tend to change

From the point of view of Fintech services providers, the knowledge of the factors fostering the adoption of Fintech services would allow an international expansion without the inconvenience of establishing offices or companies in countries whose legislation does not favor the operations carried out by Islamic banks.

These digital payment services would allow access to financial services to the entire Muslim population regardless of their location (Islamic and non-Islamic nations) and will also reach out to the next generation of young Muslims as a majority are “digital natives” ready for digital Islamic financial solutions.

This study is the first to explore the intention to use Paytech services by Islamic banking users in Saudi Arabia. From a theoretical perspective, this work contributes to the academic literature by analyzing the intention to use Paytech services in an Islamic banking context. On the practical front, the study identifies the crucial factors that industry players can use to design their Paytech applications and services to increase financial inclusion in Saudi Arabia and other countries with similar cultures as well as to design an international expansion without the inconvenience of establishing offices or companies in countries whose legislation does not favor the operations carried out by Islamic banks.

Groundwater resources are the primary source of meeting the water demand in Bangladesh. In rural areas, hand-pumped tube wells have been the primary source of drinking water. Though studies claim that Bangladesh has the potential to achieve universal safe drinking water supply coverage, the presence of excessive arsenic in the shallow groundwater sources, and the encroachment of salinity in the coastal aquifers in coastal regions (Satkhira, Khulna, Bagerhat, Patuakhali, Jhalakathi, Pirojpur, Barisal, Barguna etc.) hind the path. The concerned authorities of government and other non-government organizations assist the coastal people with alternative technologies like Desalination Plant, Arsenic-Iron Removal Plant, Pond Sand Filtration (PSF), Managed Aquifer Recharge, Rainwater Harvesting System, Installation of Shallow, and Deep Tube Wells. But based on case studies and surveys, this article shows how these existing technologies fail to ensure water safety within the coastal areas. The Singaporean water management policy is an example, this article advocates for necessary government intervention to ensure safe drinking water in coastal areas.

To improve the academic integrity of online examinations, digital proctoring systems have recently been implemented in higher education institutions (HEIs). The paper aims to understand how digital proctoring has been practised in higher education (HE) and proposes future research directions for studying digital proctoring in HE.

A systematic literature review was conducted. The PRISMA procedure was adapted for the literature search. The topics were identified by topic modelling techniques from 154 relevant publications in seven databases.

Seven widely discussed topics in literature were identified, including solutions for detecting cheating and student authentication, challenges/issues of uptakes and students' performance in different proctoring environments.

This paper provides insights for academics, policymakers, practitioners and students to understand the implementation of digital proctoring in academia, its adoption by HEIs, impacts on students' and educators' performance and the rapid increase in its use for digital exams in HEIs, with particular emphasis on the impacts of the systems on digitalising examinations in HE.

This review paper has systematically and critically described the state-of-the-art literature on digital proctoring in HE and provides useful insights and implications for future research on digital proctoring, and how academic integrity in online examinations can be enhanced, along with digitalising HE.

The Ukraine crisis, which began with Russia's military intervention, has violently jolted the modern world. The egregious Russian invasion of Ukraine, on the other hand, has arguably altered the trajectory of the world order. This whiff of war does not exclude any state because all states in the world system are economically, politically, and socially interconnected and dependent on one another. Bangladesh is also feeling the effects of the Ukraine crisis. The crisis has highlighted some challenging aspects of Bangladesh's foreign policy, testing the robustness and independence of its decision-making process regarding United Nations resolutions. Myanmar, like Bangladesh, has appeared befuddled in its response to the crisis. This paper examines how Bangladesh and Myanmar's foreign policy anticipated an unwanted labyrinth by the crisis, which made its moral credibility critical to some extent. Furthermore, the paper discusses how these two countries’ foreign policy trajectories became entangled at a difficult crossroads. We used secondary data sources backed up by scholarly works on Bangladesh and Myanmar foreign policy, relevant books, recent reports, and writings on the subject for this article. This paper also sheds light on Bangladesh's U-Turn in supporting and speaking out in support of the UN resolution on Ukraine's humanitarian crisis.

The study aims to analyze the influence of hedonic, utilitarian, and self-esteem motivations on online shopping behavior. Likewise, the mediating role of impulsive shopping and shopping intentions is also analyzed.

The study was carried out with the results of a survey in which 450 respondents participated, and the data was analyzed by using structural equation modeling (SmartPLS 3.0 software).

All the hypothesized links were significant and positive except for the relationship of self-esteem motive with impulsive shopping tendency, which was negative as hypothesized. Moreover, hedonic motive had a strong positive impact on impulsive shopping tendency, whereas, in contrast, utilitarian motive had a strong positive impact on shopping intentions.

Managers should focus on functional value rather than emotional value to attract customers who tend to be utilitarian. In contrast, for customers who tend to be hedonic, the product offerings should be visually appealing, stimulating and inspiring, as well as have emotional value.

This study investigates the roles of self-esteem and hedonic motives in impulsive shopping behavior. Moreover, by using the theory of planned behavior, this study highlights the roles of hedonic and utilitarian motives in attitude toward engaging in online shopping.

El estudio pretende analizar la influencia de las motivaciones hedónicas y utilitarias y la autoestima en el comportamiento de compra online. Asimismo, se analiza el papel mediador de la compra impulsiva y la intención de compra.

El estudio se realizó con los resultados de una encuesta en la que participaron 450 encuestados y los datos se analizaron mediante el modelo de ecuaciones estructurales (software Smart PLS 3.0).

Todos los vínculos planteados como hipótesis fueron significativos y positivos, excepto la relación del motivo autoestima con la tendencia a la compra impulsiva, que fue negativa según la hipótesis. Además, el motivo hedónico tuvo un fuerte impacto positivo en la tendencia de compra impulsiva, mientras que, por el contrario, el motivo utilitario tuvo un fuerte impacto positivo en las intenciones de compra.

Este estudio investiga el papel de la autoestima y los motivos hedónicos en la conducta de compra impulsiva. Además, al emplear la teoría del comportamiento planificado, este estudio pone de relieve el papel de los motivos hedónicos y utilitarios en la actitud hacia la realización de compras en línea.

Los directivos deberían centrarse en el valor funcional más que en el valor emocional para atraer a los clientes que tienden a ser utilitarios. En cambio, para los clientes que tienden a ser hedónicos, las ofertas de productos deben ser visualmente atractivas, estimulantes e inspiradoras, además de tener valor emocional.

本研究旨在分析享乐动机和功利动机以及自尊心对网上购物行为的影响。 而且, 本文也分析了冲动性购物和购物意向在其中的中介作用。

本研究采用了由450名受访者参与的调查结果, 并使用结构方程模型（Smart PLS 3.0软件）对数据进行了分析。

除自尊动机与冲动性购物符合假设所提议的负相关倾向外, 其他所有关系均为显著正相关。此外, 享乐动机对冲动性购物倾向有较强的正向影响, 而功利动机则对购物意向有较强的正向影响。

本研究调查了自尊和享乐动机在冲动性购物行为中的作用。此外, 通过采用计划行为理论, 本研究强调了享乐和功利动机在对参与网上购物态度中的作用。

管理者应该关注功能价值而不是情感价值, 以吸引那些倾向于功利主义的顾客。相反, 对于倾向于享乐主义的顾客, 产品应该具有视觉吸引力、刺激性和启发性, 并具有情感价值。

Prior studies on Islamic finance provide a limited linkage between organizational theory and the complex Shariah governance framework embraced by Islamic banks worldwide. This paper aims to show the relevance of the application of “institutional theory” in the Shariah governance framework of Islamic banks.

This study applied library research to investigate the application of institutional theory in the Shariah governance framework of Islamic banks. The authors also critically reviewed prior empirical and review papers for accomplishing the research objectives.

Based on the critical review, the authors found that institutional theory is the most influential in progressing Shariah governance as it contributes toward the organizational image, helps to achieve religious legitimacy, and inspires a more robust regulatory environment. In addition, a well-designed Shariah governance framework is driven by institutional theory and that could assist in providing guidelines, strategies and procedures for Islamic banks to better conduct; monitor and control their social, religious and accountability obligations. The authors also highlighted the societal, economic and legal environment of Islamic banks in relation to the propositions of institutional theory. They emphasize that a well-designed Shariah governance framework driven by institutional theory could assist in providing guidelines, strategies and procedures for Islamic banks to better conduct, monitor and control their social, religious and accountability obligations.

This study highlights institutional theory to serve best the development of operational strategies and structures of Islamic banks including the roles, functions and powers of the various stakeholders including regulators and those involved in the Shariah governance process of Islamic banks. The authors recognize the institutional theory to perform a key role in enriching the structural framework of Islamic Financial Institutions. This study is heavily dependent on prior research rather than empirical investigations. The authors did not cover other Islamic finance areas (such as Islamic insurance, Islamic microfinance and Halal industries). Thus, future researchers can apply institutional theory in Shariah governance practices and implementations of setting up rules by the regulators and respective institutions.

To the best of the authors’ knowledge, this is the first study that attempts to show the importance of the application of institutional theory in Shariah governance of Islamic Banks. Thus, this study, therefore, adding a novel dimension to the literature by arguing why institutional theory, is more pronounced (as compared to the other theoretical frameworks) in the formation and discharge of the roles, powers and functions by the different governance organs (such as regulators, the board of directors, management and Shariah supervisory board) operating in this unique corporate governance landscape.

The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective.

The paper adapts the relevant provisions of conventional accounting standards and practices that conform to Sharīʿah (Islamic law). In addition, the provisions of the Islamic accounting standard for musharakah (AAOIFI’s FAS No. 4) found to be relevant are also adapted.

The study shows that the assets of an inherited business should be measured at their fair values and that liabilities and legacies must be deducted therefrom with the view to arriving at the equity (or residue). The equity is then distributed among the heirs based on the sharing ratio established according to the Noble Qurʾān, the Sunnah (the Prophet’s way) and Muslim jurists’ views. Therefore, the inherited business becomes a family business as each heir is admitted into it. By extension, Islam emphasizes that the business should remain a going concern to generate income to sustain the welfare of the heirs.

The discussion of the paper is limited to the inheritance of a business and its going concern in line with the Sharīʿah.

Special attention should be paid to the inherited business to ensure not only its continuity to generate income for the heirs but also that each heir gets a correct share of the equity of the business as regulated by the Sharīʿah.

This study links Islamic inheritance to the going concern of the business, which from all indications has not been given full consideration by previous studies.

The purpose of this article is to study green banking practices, its methods of adoption and importance of practicing green banking. This study also includes the role and contribution of banks in environmental sustainability and UN Sustainable Development Goals.

The current research paper is conceptual in nature, based on a thorough literature review, websites of financial institutions and literature evaluations among other sources. This study has been supplemented by a variety of research journal articles. The websites of many banks including SBI (State Bank of India) and MayBank (Malaysia) were used and reviewed to know about various green banking practices both nationally and internationally and their contribution toward sustainability.

The devastating effects of recent flooding, droughts and extreme temperatures that several people all over the world have experienced compelled everyone to begin thinking about global warming and its consequences, and to do everything that can be done to address this problem. Governments, businesses and individuals all play a part in preventing global warming and creating a more sustainable world. People have to deal with financial institutions, particularly banks, which play a vital role in this environment by assisting in the development of a robust and successful low-carbon economics. They should make more use of environmental data when extending credit and making investment decisions. The project will assist them in proactively improving their environmental performance while also adding long-term value to their company. Businesses having a bigger carbon output may be viewed as riskier in the future, and banks may shy away from funding such businesses in favor of innovative technology solutions that absorb or reduce carbon emissions. As a result, green banking is the order of the day, a source for sustainable development and it will undoubtedly benefit banks, industries as well as the environment at large.

The theoretical implications can be summed in the following points: (1) there is no universally accepted framework for green or sustainable banking so far. However, green banking practices are at different stages of development across countries. As per the case of India, green banking practices are at a development phase in India, and green processes have a significant impact on sustainable development. (2) The study is one of the first of its kind in the academic literature as it links green banking practices with sustainability besides discussing green banking practices of the top public sector Bank of India and top commercial bank of Malaysia. Despite the significant contributions made by this study, many disadvantages should be addressed for future research. The present work was chosen for comfort, it was restricted to green banking practices of two banks only, which limits conclusion and interpretation of outcome to some extent Future research can be conducted by a comparative study with the top green banks or with the cleanest country of the world or green banking practices by those banks toward sustainability in that country can also be a good area for research

Managerial implication: The study is extremely helpful to the banking industry in determining the scope of green banking initiatives in sustainable development. This study is a prime study in India to interrelate banking industry towards sustainability and two UN SDGs besides green banking practices of banks. This paper has noted the areas where the banks can make progress for the greener, sustainable economics. It has also aided the banking industry in identifying areas for development so that it may focus on improving social satisfaction and satisfaction of stakeholders across its operating areas. The study is also very helpful for banks to comprehend how vital these green initiatives, especially green processes, are to improve sustainability.

The study will serve as a gauge for banking actions toward greener nations and a greener world since these are the efforts toward Carbon Free World, Efforts for controlling global warming, efforts for the greener planet in general which undoubtedly is a significant long-term service to society a reason for better climate and better tomorrow.

This paper identifies the need for green banking in sustainability. This article also summarizes the notion of green banking besides outlining some methods and analyzing green banking initiative by SBI (State bank of India) of India, MayBank of Malaysia & UNSDG .

The purpose of this article is to explore the impression management practices in Covid-19 related discourses in the annual reports of the insurance companies in Bangladesh.

To fulfil this objective, the authors have conducted a discourse analysis of the Covid-19 related corporate narratives in the latest annual reports of listed insurance companies. The findings are then interpreted through the lens of impression management theory, following the impression management strategies identified by Caliskan et al. (2021).

It is found that companies tried to manage the impression of the stakeholders through the strategic use of language. There is evidence that the companies used assertive and performance-oriented tactics to impress their stakeholders. In few cases, defensive strategies were applied.

This study will facilitate improving the understanding of corporate communication during the Covid-19 crisis. Policymakers will be able to understand the current status of Covid-19 related disclosures and consider the necessity to provide guidance that may lead to better accountability during the crisis.

This study will contribute to the limited literature on Covid-19 related disclosure from the context of developing economies. This research is methodologically novel as it applies discourse analysis and interprets the findings through the lens of impression management.