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The purpose of this study is to explore the practices of Shariah governance (SG) systems in terms of their guidelines, current operational procedures, internbal policies and structures and regulatory framework of Islamic banks in Bangladesh from the viewpoints of Shariah, Tawhidic approach/ontological approach and Shuratic process of Islamic corporate governance and institutional theory.

A semi-structured interview tactic has been applied to attain the objective. Overall, data has been collected from the regulators, Shariah supervisory board members, Shariah department executives and experts from the central bank and Islamic banks of Bangladesh.

The study finds that Islamic banks do not follow complete Shariah principles in all aspects of SG nor violate them fully in their overall functions due to less accountability, which contradicts the concept of the Tawhidi epistemological process of Islamic corporate governance. Islamic banks announce that they are following Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) guidelines, but in practice, they do not follow the instructions accurately because all of the standards and policies of AAOIFI and the Islamic Financial Services Board are not applicable in Bangladesh due to its cultural, legal and regulatory structures. It is found that Islamic banks in Bangladesh have a lower practice of maqasid as-Shariah and Tawhidic approach and Shuratic process.

The study significantly contributed to the central bank of Bangladesh and Islamic banks by exploring the SG systems for their further enhancement. The research provides some suggestions for improving existing SG systems and enhancing more application of SG guidelines and Shariah principles in the overall operations of the Islamic banks in Bangladesh.

This research extends the literature regarding the Islamic banks’ SG practices in Bangladesh. The study also contributes to Shariah, Tawhidic approach/ontological approach and Shuratic process of Islamic corporate governance and institutional theory by exploring the Islamic banks’ existing SG practices in Bangladesh.

This study aims to identify factors affecting tax avoidance and tax evasion in Bangladesh and propose a future research agenda.

This paper reviewed 423 articles published between 2010 and 2023 using a systematic literature review (SLR) approach.

The review classified the factors into three categories, namely individual taxpayers, corporate taxpayers and tax administration. Income level, tax penalty, tax morale, inefficient tax return system and tax assessment process are associated with the individual’s tax avoidance and tax evasion activities. Profitability, corporate governance and financial restrictions are key factors influencing corporate taxpayers’ involvement in tax avoidance and tax evasion. Factors related to tax administration include lack of social interaction, distrust of national officials, complexities of policies, politicisation of tax authority, lack of political stability, incompetent auditing, insufficient recording, lack of administrative cooperation, lack of accountability, insufficient counselling and compromising in tax prosecution cases.

This paper provides tax regulators with insights to improve regulations and lessen tax avoidance and tax evasion activities.

This paper is the first attempt to provide guidance for academics when examining tax avoidance and tax evasion in Bangladesh.

This paper aims to identify the critical project management success factors and analyze those factors to achieve a sustainable construction industry in Bangladesh.

This study identified 41 major problematic factors from the related literature. In this research, a detailed questionnaire survey was conducted among the experts and stakeholders of the construction industry of Bangladesh. The survey was carried out on a Likert scale and ranked the critical factors using the relative importance index (RII). The 41 problematic factors were divided into five group factors and ranked by the RII index to prioritize the factors. Finally, stakeholders' opinions were analyzed with the critical assessed factors, which was a very effective technique to eliminate the risks and uncertain occurrences in the construction industry of Bangladesh.

The factors analysis revealed that cost overrun, traffic jam, low wedges, slow payment for completed works and financial issues of the owner were leading critical factors in construction projects. Moreover, the critical factors are divided into five-factor groups, namely, financial management, monitoring and feedback, competency management, communication and coordination management, and risk management, which exhibit 0.767, 0.720, 0.711, 0.710 and 0.658 RII values. After all, the stakeholders' opinion suggested that implementing modern tools and techniques can help to avoid the critical situation in the construction industry of Bangladesh.

The construction industry of Bangladesh is moving away from stable construction work day by day. Previously, the potential CSFs were discussed unstructured way. Hence, detecting early warning signals in a structured way has become necessary for the building firm's survival.

Though some scattered critical issues are discussed in different literature, the critical issues of the Bangladeshi construction industry were not investigated extensively. Therefore, this study finds out the potential critical issues of the construction industry of Bangladesh to accumulate such harmful construction issues in a single platform so that the construction industry can have an overview of them with the help of innovative technologies.

The emergence of COVID-19 and its spread led to severe social, economic and livelihood impacts around the world. This study documented the socioeconomic impacts of COVID-19 outbreaks and lockdown on the lower-income groups. Also illustrated the impacts on the attainment of SDGs in the context of the slums of Chittagong City.

Both qualitative and quantitative data have been collected from the 150 respondents through questionnaire surveys in the slums.

The lockdown led to the decrease of 90% of the respondents' income level and affected the livelihoods of 97.33% of the respondents, with an overall score of 3.22 ± 0.67 on a four-point Likert-type scale. About 96.67% of respondents' psychological conditions have been affected high to extreme, with an overall score of 3.19 ± 0.68. The pandemic affected 74.67% of respondents' food habits, 95.33% of respondents' child education, increased domestic violence and deteriorated social security, basic service facilities and hygiene practices among the slum dwellers. The severity of COVID-19 outbreaks on the lower-income people makes it critical for the government to attain the SDG 1, SDG 2, SDG 3, SDG 4, SDG 5 (Target 5.1, 5.2) SDG 6 and SDG 16.

The findings of the study will help governments, policymakers, international organizations to adopt measures to mitigate the effects of the outbreaks.

This paper aims to assess the progress in the provision of basic services in urban slums in Bangladesh during the transition period of millennium development goals (MDGs) to sustainable development goals (SDGs).

The study used a mixed method of research. The empirical part of the research was conducted in three Blocks of Rupsha slum in Khulna city. Randomly selected 120 households were interviewed through a structured questionnaire; three focus group discussion sessions (FGDs) were also conducted. Progress in the slum residents’ access to basic services during the transition from MDGs to SDGs is tacked based on primary data. The User Satisfaction Index (USI) and Network Analysis tools in ArcGIS are used to identify the gaps in service provision.

Findings show that a very significant proportion of families (56.67%) encounter an acute level of difficulties to gain smooth access to water services. About 89% of respondents have only access to a common or shared toilet facility where one common toilet is used by 20–25 persons. About 31% of families are unable to send their children to primary school even after four years of the adoption of SDGs. Achievements in most indicators of basic services in the slum are in general lower than the national level. Moreover, there exists spatial variability within the same slum. After four years of the transition from MDGs to SDGs, most of the services are poorly satisfying the residents of the Rupsha slum, and water service provision is in worse condition. The findings of this study have unveiled that while achievement in target areas is appreciable at the macro level, at the micro-level; however, good achievement in the provision of few basic services in the low-income settlement is more rhetoric than reality. Therefore, a lot more work needs to be done during the SDG phase to give the slum residents a decent quality of life as they have missed the MDGs’ train.

Study single-out works need to be done during the SDGs phase to give the slum residents a decent quality of life as they have missed the MDGs’ train.

The purpose of this study is to examine the impacts of price fairness and Islamic altruism on the Islamic mortgage adoption along with theory of planned behaviour’s (TPB’s) constructs (i.e. attitude, subjective norm and perceived behavioural control). Attitude is also analysed as a mediator in this study.

Using TPB as a baseline theory, this study analyses the Islamic mortgage adoption involving a total of 281 Muslim consumers in Malaysia using partial least squares.

The results indicate that attitude, subjective norm, perceived behavioural control and price fairness significantly influence Muslim bank customers’ intention to choose Islamic home financing products. Other interesting findings are also provided.

This study contains three limitations that include the geographical constraint, respondents’ selection and the limited number of factors used.

The results obtained can serve as a guideline for bank managers or marketers to generate better strategies, which are dynamic to improve the acceptance rate of Islamic mortgage.

This study extends the TPB flexibility to integrate with price fairness and Islamic altruism in the Islamic mortgage adoption context.

Discusses how resources are allocated in capitalist and socialist economies comparing the concept of interest (e.g. for present value calculations) with the use of capital charges (e.g. for calculating opportunity cost). Contrasts the Islamic economic system, which rejects interest but considers moral factors and the will of Allah when measuring welfare. Explains how these ideas can be expressed in the accounting price of capital (for objective factors) and by Islamic welfare criteria; and how they differ from the Pareto Criterion and capitalist concepts of utility. Lists four principles and 12 welfare criteria for an Islamic allocation of resources; and some hints on their practical application before summarizing the conclusions.

The purpose of this study is to look at the challenges and successes that the case institution has had in implementing and maintaining quality assurance (QA) processes. The study also looks into the role of QA techniques in improving an institution's performance in a developing country.

The research is qualitative. Nine significant persons were interviewed, including the institution's top administration, faculty members and related staff. Data were gathered to learn more about the background, incremental changes and numerous internal and external elements that influenced how QA was approached over time.

The findings revealed the challenges and experiences of the evolution of QA practices in the case institution. The results show the changes in QA practices regarding three aspects, including people, place and program of case institutions under three phases. During phases I and II, the adoption and upgradation of QA practices were very slow; phase III showed significant improvement in all three aspects. In addition, the positive impact of QA practices is evident in improving the performance of students and teaching and nonteaching staff of the case institution.

The findings of this research could aid open and distance learning (ODL) providers in other developing nations in understanding the challenges of such a system. It may also make it easier for other ODL providers to comprehend the QA-led success in stakeholder confidence, employability and reputation.

The research will give insights into how QA procedures are used and valued in ODL in developing nations.

Cash waqf is a powerful financial instrument that deals with the issue of liquidity constraints in waqf institutions. While there are several models of cash waqf operating in different countries, there is increasing demand for innovative cash waqf models, especially within the financial technology context. This paper aims to propose a practical alternative model of funding for waqf institutions using the concepts of crowdfunding and cash waqf.

This study evaluated the literature relevant to cash waqf models that have been implemented in different countries and proposed a new viable alternative model.

Results offer an alternative financing model, named crowdfunding cash waqf model, for waqf institutions to overcome monetary constraints and enable development projects to be completed.

The current study has important implications for both officials and relevant stakeholders. It is sought to bring better consistency between cash waqf donors, solving the liquidity problem faced by waqf institutions, enhancing the transparency of waqf institutions and their use of waqf funds, wealth circulation and financing businesses without interest-based loans (riba). By incorporating a crowdfunding and investment mechanism in the model, this method of collecting funds will assist governments in reducing their expenditure on waqf institutions and other social development programmes.

The proposed model differs from current methods of generating cash waqf, including those are also internet-based. The proposed model is devised to help waqf institutions achieve financial sustainability by including an investment mechanism in the model to sustain the development of waqf projects.

Using the theory of planned behaviour (TPB) as an analytical framework, this paper aims to investigate the direct effects of attitude, subjective norm, perceived behavioural control, price fairness and Islamic altruism. It also explores how these path linkages can be moderated by Islamic altruism.

Data are gathered via survey questionnaires on 287 Muslim bank customers in major cities of East Malaysia. The data are then tested using partial least squares.

The results show that attitude, subjective norm, perceived behavioural control, price fairness and Islamic altruism are significantly influenced by Muslim bank customers’ intention to choose Islamic home financing products. Islamic altruism is also found to significantly moderate the relationship between price fairness and behavioural intention.

Three limitations are available for future research that include the geographical restriction, respondents’ selection and a limited number of battery items used.

Essentially, the results of this study serve as a guide for Islamic bank managers or mortgage providers to improve their pertinent marketing strategies, which are vital to enhancing the acceptance rate of Islamic mortgage.

This study extends the TPB model by incorporating price fairness and Islamic altruism into the Islamic home financing context.