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This study aims to investigate the technology usage behaviour of the tourists in line with the modified unified theory of acceptance and use of technology (UTAUT) model.

Data were collected from a survey of 265 tourists using the random sampling technique. Partial least squares-based structural equation modelling (PLS-SEM) technique was used to analyze the data.

The findings revealed that performance expectancy, hedonic motivation and habit significantly influence the behavioural intention of tourists to use information and communication technology (ICT), while effort expectancy, social influence, and facilitating conditions do not have a significant influence. However, actual ICT usage behaviour largely depends on the behavioural intention of the tourists, and their habits, while the facilitating conditions do not have any influence in this case.

The findings uncover the core factors influencing tourists' actual ICT use behaviour that can assist the concerned stakeholders in designing tourism planning and sales. The study results also offer pathways for the world's tourism industry for a healthy recovery from the COVID-19 pandemic.

The findings have made robust contributions by extending the existing UTAUT-based literature by adding two new moderators in the relationship between behavioural intention and actual ICT usage behaviour.

This paper focuses on the factors that affect entrepreneurs' performance in small and medium enterprises (SMEs) in the context of a developing nation. Despite the advances in this literature, examination of opportunity recognition in the same model with personal factors and environmental factors on entrepreneurs' performance is lacking.

A quantitative survey was carried out and the data sample of 198 SMEs entrepreneurs in Bangladesh was collected using quota sampling technique. Partial least squares-based structural equation modeling (PLS-SEM) was employed to test the hypothesized relationships.

The study found that the direct effect of personal and environmental factors significantly influences entrepreneurs' performance and opportunity recognition, and opportunity recognition significantly influences entrepreneurs' performance. The results further indicated that opportunity recognition mediates the relationships between environmental factors and entrepreneurs' performance, but not on the relationships between personal factors and entrepreneurs' performance.

The findings from the study guide SMEs entrepreneurs' performance by utilizing the opportunity recognition more efficiently and effectively. The study further enhances practitioners' understanding of the drivers and motivations of entrepreneurs within a developing nation context.

Although some previous studies already exist that discuss SMEs entrepreneurs' performance, there have been few studies focusing on opportunity recognition and mediation role of opportunity recognition, and far lesser in the context of a developing nation.

Previous studies described the professional zakat had been limited. Generally, the past authors conducted a quantitative method with general results and did not focus on the behaviour of people who pay the professional zakat. As a result, the purpose of this study is to provide a comprehensive understanding of how the general public can pay their zakat using Bloom’s theory.

This research uses primary data with in-depth interviews from five informants, including civil servants (PNS) and private employees. Spiral analysis was used to analyse the data, arrange it, read it frequently, take brief notes, find categories, interpret and summarise it.

The results show Bloom’s theory can accommodate muzakki’s behaviour by paying professional zakat. It can be seen from the following conclusions: firstly, in the cognitive domain, muzakki’s behaviour of paying the professional zakat was motivated by their memories (experiences), the ability to interpret, the ability to understand the principles of zakat, the ability to understand the relations and the ability to understand the role of zakat from its norms. Secondly, in the affective domain, muzakki’s behaviour in paying the professional zakat was motivated by their ability to receive, give positive value, call others and dare to take risks. Thirdly, in the psychomotor domain, guided practice, mechanised practice and adoption drive muzakki’s behaviour of paying zakat.

This study has limitations regarding the number of samples (informants). In addition, the results of the research are designed to be very subjective so that they cannot be generalised to phenomena that exist in other places and countries that also require zakat in the profession. In the future, the results of this study can be used as a variable development with quantitative methods so that it can involve more samples to get maximum and a broader result.

This research has a valuable managerial impact on the zakat management institutions, particularly in Langsa, Aceh, Indonesia and all zakat institutions worldwide. Therefore, the central government can evaluate the zakat gap through various socialisation activities by promoting the cognitive, affective and psychomotor domains. Socialisation should improve people’s behaviour to pay zakat so that the amount of zakat collected will be higher and will reduce the gap between the potency of zakat and the zakat in reality which has been unequal so far.

This research will contribute to the significant development of zakat in terms of studying the behaviour of muzakki paying the professional zakat. Although the theory of planned behaviour was dominated by previous research, this research reveals other aspects of muzakki behaviour using Bloom’s model by elaborating on cognitive, affective and psychomotor domains.

The purpose of this paper is to find applicable Islamic pricing benchmarks (IPBs) instead of the market interest rates which are currently used in Islamic finance as benchmark.

The suggested model (Islamic pricing benchmark model (IPBM)) obviously reveals the feasibility and practical effectiveness of a substitute to London Interbank Offered Rate (LIBOR) and as an evaluator tool to suggested investment projects. The model is a suggested mechanism which could be used as an alternative choice to the conventional borrowing based on the forbidden Riba or on interest. The suggested IPBM depends on estimating the rate of return for any project on consideration of the cash flows in future which is expected to be relative to the invested capital.

The IPBM approach might be applied to financial tools, where the fund owner bears the loss since it is not because of negligence. An instrument to help identify the investment for target rates of return (as an alternative choice to LIBOR) to identify a breakeven point based on expected cash flows for the project to be financed instead of based on seeking the indicators of interest or Riba (as LIBOR). This feature of the IPBM model as an Islamic benchmark renders it as a Shariah pricing mechanism for the Islamic financial products.

The IPBM could be used as a financial instrument to assist in identifying the investment for the target return rates to determine a breakeven point based on expected cash flows for the project to be funded instead of being based on seeking the interest indicators or Riba (as LIBOR). This feature as an Islamic benchmark is considered as a Shariah pricing mechanism for the Islamic financial products. In particular, the proposed model incorporates the Shariah parameters. In that, it is hoped that the Islamic financial instruments will be more comprehensive in their Shariah compliance and thereby may bring more credibility to the Islamic financial system in general.

This paper highlights several important issues related to the IPBMs in Islamic financial institutions which are not widely discussed among researchers. This study contributes to finding an alternative IPB for the Islamic financial products which is currently using the conventional interest rate (LIBOR) as its benchmark. The current study provides empirical evidence for the possibility of relying on the IPBM as an Islamic benchmark to price Islamic financial transactions.

This paper aims to critically analyse the application of present value (PV) practised in the concept of time value of money (TVM) from the perspective of maqāṣid al-Sharī‘ah (objective of Islamic law) explained by Ibn ‘Ashur. The analysis is important as this concept has been adopted in the practice of Islamic accounting measurement.

This paper uses qualitative research approach. The authors first review literature related to TVM in Islamic perspective to understand the extent to which the scholarly articles have been discussing this topic. Furthermore, the authors conduct face-to-face interviews with the experts to comprehend the means of TVM application in the recent Islamic accounting practices. The tawhid (monotheistic) paradigm is further used with special reference to the concept of maqāṣid al-Sharī‘ah of Ibn ‘Ashur to critically analyse the practice of TVM in Islamic accounting measurement.

This study identifies the opposing views among the experts on the topic of TVM from the Islamic perspective. That is, the experts’ opinion on this issue can be classified into two. Firstly, a view that rejects TVM and proposes the concept of economic value of time. Secondly, an opinion that recognises TVM with the basis of bay’ al-mu’ajjal (deferred sale). This paper further critically analyses these two opposing opinions. The discussion is established based on the theory of maqāṣid al-Sharī‘ah as explained by Ibn ‘Ashur and the excerpts from interviewing the experts. This work draws a conclusion that such PV-based measurement of TVM does not meet the Islamic principles explained in the theory of Ibn ‘Ashur’s maqāṣid al-Sharī‘ah. Thus, the practice of PV measurement in Islamic accounting is debatable.

This study does not establish a positivism discussion. It is thus the generalisation of this work is not applicable to the Islamic perspective in general. Rather, it is limited to Ibn ‘Ashur’s maqāṣid al-Sharī‘ah.

An analysis of PV measurement adoption in Islamic accounting from maqāṣid al-Sharī‘ah perspective is practically important to raise the awareness that such practice is debatable in Islamic principles. That is, such debate opens new arena for academics, industry professionals and other related stakeholders to further discuss an ideal practice of Islamic accounting.

This paper is among the pioneers that analyses the concept of TVM, in particular relation to PV measurement in Islamic accounting practice from the perspective of Ibn ‘Ashur’s maqāṣid al-Sharī‘ah.

In this chapter, we present a critical engagement with the methodology that each research team presenting a case study in this book from England, Arab Israel, Northern Ireland, Trinidad and Tobago and the United States adopted.

Education is a cultural project that consists of history, narrative and faith. The Black, Asian Minority Ethnicity (BAME) and senior leaders representing marginalised groups that we talked to in this research all stated that their faith, and religion was central to their service as an educational leader. The faiths represented in our research are Islam, Christianity, Sikhism and no faith where a humanitarian approach is taken. The chapter presents the scientific significance of what values underpin these leaders’ behaviours, and to understand how their values align with legislation, education policy and the values found in Education Governance Systems.

A constructivist comparative analysis approach was adopted to address four research questions. First, how do the senior-level leaders describe and understand how school governance systems and school commissioners empower them to develop school communities as societal innovators for equity and renewal for peace in our time? Second, how do they describe and understand the role mentors, and/or advocates play to support their navigation through the governance systems? Third, to what extent do they believe a cultural change is required to empower them in school communities to Empower Young Societal Innovators for Equity and Renewal for peace in our time? Finally, how can the findings be theorised to generate a theory of knowledge to action through impact strategies within an international comparative analysis framework?

Each of the five international cases collected the narrative biographies of up to 15 superintendents, or chief executive officers of multi-academy trusts of colour. In the Northern Ireland case, eight religiously divided key agents of change were selected as an equivalence for the governance structures in the other five case studies. The total number of senior-level leaders participating in the five case studies was 40.

Each author read their findings through Gross’ (2014) Turbulence Theory and typology to categorise the level and the impact of the challenges the key agents of change need to navigate as they mediate between the governance systems. Gross (2014, p. 248) theory of turbulence is used as a metaphor and states that ‘turbulence can be described as “light” with little or no movement of the craft. “Moderate” with very noticeable waves. “Severe” with strong gusts that threaten control of the aircraft. “Extreme” with forces so great that control is lost and structure damage to the craft occurs’. The chapter identifies the findings were read through the theory of turbulence to reveal the state of the Education Governance Systems and their impact on empowering cosmopolitan citizens to participate fully and freely in societal interactions and cooperation between diverse groups. The authors’ chapters are subject to a comparative analysis that took place at the European Conference for Educational Research Annual Conference in two large seminars (Taysum et al., 2017) in Denmark, further developed by the editors and committed to peer-review.

The purpose of this article is to demonstrate that granting general amnesty to thousands of black-money holders in Bangladesh has failed to make any positive impact on the development of its securities market. Rather, such a move or mercy by the successive governments over the years has basically increased corruption in the country.

The article relies on both primary and secondary materials. An archival analysis of the materials has been carried out in this research.

The major findings are that whitening black money is legally flawed, morally indefensible and economically unsound; the ultimate outcome of the whitening opportunity appears to be the protection of corruption, the prevention of which is imperative for the sustainable development of the national economy of Bangladesh; and no credible evidence has been found to support the underlying assumption that this immunity offered over the past four decades has benefited the economy.

Its originality is evident in the analysis of the materials in a cohesive way to prove a hypothesis that the immunity granted to the black-money holders has been a flawed initiative of the successive governments of Bangladesh to increase investment.

The purpose of this study is to provide quantitative information about the development of Islamic financial management literature. For this purpose, it is aimed to draw attention to the development of this field by revealing the literature gap in the field of Islamic financial management.

In this study, the document analysis method is used and the Web of Science (WOS) site is used to obtain the desired data. The time range of the study covers the years 1980–2023/January. The results obtained from the scans were analyzed by the bibliometric analysis method. The data obtained within the scope of the study are classified and analyzed using the VOSviewer program, which is one of the many software developed for scientific mapping analysis. The obtained data are presented in a certain order with the visual mapping method.

In the analyses made, bibliometric analysis based on document review and including the subject of “Islamic financial management” in the WOS database between the relevant years has not been used in any study, which points to an important gap in the literature. However, 3,022 studies on “Financial management” and 1,830 studies on “Islamic finance” have been identified. Although there is no data on “Financial Management”, the subjects of “Islamic finance” and “Financial management” related to the subject have been evaluated in terms of countries, the most publishing organizations, authors, publications and word–word groups, using the bibliometric analysis method, as well as making numerical and visual evaluations. These studies show that an infrastructure to include the subject of “Islamic financial management” has not been formed in the literature.

This study points to an important gap in the literature. The subjects of “Islamic finance” and “Financial management” have been sufficiently covered in the literature separately. By combining this knowledge with new studies there appears an environment where original studies on the subject of “Islamic financial management” can be made and this study is aimed to shed light on this virgin area.

In the literature bibliometric analysis based on document review including the subject of “Islamic financial management” has not been used in any study. To the best of the author’s knowledge this study is the first in the literature to address the related issue and with it an important gap in the literature has been identified and an important case that will be a source for future studies has been revealed.

This study aims to analyse the Shariah issues in the implementation of tawarruq contract in the Islamic profit rate swap (IPRS) instrument in Malaysia.

This is a qualitative study in applying data analysis and semi-structured interview approaches. Data was collected from various documents including journals, articles and past studies conducted by scholars. To achieve the purpose of this study, the data is analysed based on thematic analysis.

The study found several Shariah issues regarding the implementation of tawarruq contract in the IPRS instruments, which have remained a dispute amongst the Islamic financial scholars such as its profit-making purpose, encouragement of debt, impediment of shared risk concept, disputed underlying assets, a deception towards allowing riba and dual agency.

This study recommends several improvements such as the establishment of a neutral agency that does not represent any banking institution to manage the tawarruq contract commodity purchase from Bursa Suq al-Sila’ (BSAS). In addition, a neutral agency can provide aid in terms of transaction facility or at least consultation service for clients to enable them to conduct the commodity transactions independently.

Moreover, guidelines should be established on the separation of the deadline to sign the agreement of appointment of a bank as the commodity purchase agent and the agreement of appointment of the bank as the commodity sale agent on behalf of clients. All transactions related to tawarruq contract commodity must be done through BSAS. The regulators and industry experts may create a guideline for the IPRS based on the issues and recommendations that have been discussed in this study.

On the basis of the analysis of the criticisms and issues in the implementation of tawarruq contract in the IPRS instrument, the current study found that an intermediating institution is allowed to gain profits from transactions conducted so long as they are based on Shariah principles of contract in Islam. As there is no parameter specifically for IPRS, thus the suggested parameter can be used by policymakers such as the Central Bank of Malaysia to ensure the industry complies with Shariah principles.

To better understand continuities and changes in consumer behaviour, it is also important to examine the original antecedents of unified theory of acceptance and use of technology 2 (UTAUT2). Studying Generation Y is crucial for developing competitive online marketing strategies, as Generation Y plays a substantial role in online purchases. Therefore, this study aims to examine the actual use of small business websites based on the UTAUT2 among Generation Y.

A total of 375 valid questionnaires were collected via a systematic sampling among Generation Y in Canada. All participants in the study had at least a high school education, were internet and computer literate, and had purchased a good/service from the retail websites of Canadian small businesses.

The results show performance expectancy, hedonic motivation, social influence and habit have significant effects on behavioural intentions. The habit and behavioural intentions also have significant effects on actual usage of small businesses’ retail websites. Additionally, this study supported the significant difference between male and female UTAUT2 models.

The study examines how small retail businesses can attract and retain Generation Y customers by improving their website’s performance. Performance expectancy, hedonic motivation and social influence are significant factors in determining behavioral intention. Small businesses can enhance their website usability, design and content to increase customer satisfaction and loyalty. Hedonic motivation is crucial for Generation Y customers, who seek pleasure and excitement when visiting websites. Social influence is crucial for male customers, whereas performance expectancy, hedonic motivation and habit are more important for female customers. The study also suggests that Canadian governments should encourage online purchasing to increase the usage of small retail business websites.

This study provided few valuable insights into small businesses’ retail websites behavioural intentions and actual usage between males and females in Canada.