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This study aims to determine direct and indirect ways of strengthening consumer’s halal buying behaviour. For this, the researchers explore the role of religiosity and consumers’ personal norms on consumers’ attitudes and halal buying behaviour. The study also reconnoiters the mediating role of consumer attitudes.

With a structured questionnaire, a survey was conducted to collect data on consumer attitudes, personal norms and halal buying behaviour. Finally, 229 valid questioners were retained for data analysis. The structural equation modelling technique was used for data analysis using SmartPLS 3.0 software.

The result of this study suggests that consumers’ attitude towards halal purchase depends on consumers’ personal norms and religiosity. Further, the role of consumer attitudes and religiosity on the halal buying behaviour of consumers is significant. However, the personal norm is not a significant predictor of halal buying behaviour. Consumer attitudes mediate the relationships between personal norms and halal buying behaviour, as well as religiosity and halal buying behaviour.

The findings of the present study indicate that consumers’ personal norms and religiosity are the important determinants of consumer attitude and behaviour towards halal purchase. Marketers of halal products and services should focus on strengthening consumers’ attitudes and religiosity to influence consumer behaviour towards halal purchase.

In light of recent research studies on the halal purchase, the present research finds the essential predictors of consumers’ halal purchase attitude and behaviour. The study also reveals that consumer attitude is an important role in strengthening halal buying behaviour, as it has both direct and indirect impact halal buying behaviour.

The supply chain (SC) model is commonly utilized in manufacturing and has also been adapted to a variety of service industries with similar goals. However, in a few service industries, most notably academic libraries, the SC model is rarely implemented, despite the fact that SC management best practises have been shown to boost stakeholder satisfaction, revenue and decrease total expenses. This research aims to discuss the development of the entities of an academic library SC model and present the verifying/validation process of the model.

In this research, both qualitative and quantitative approaches have been used. System thinking method used to develop the conceptual SC model of the academic library and fuzzy Delphi method (FDM) used to validate the developed model.

This research explores the functions and components that need to develop and validate the academic library SC model.

The outcome of this research is to construct a valid SC model of an academic library which could be a strategical tool for ensuring a quality service for the library users and the stakeholders because this model shows a holistic view of all entities of the academic library SC.

This exploratory study illustrated an integrated academic library supply chain (IALSC) model to design the strategic planning management tool of the academic library. The supply chain (SC) model has been widely used in manufacturing industries and has also been applied in many service industries with the same objectives. However, very few studies for academic libraries, particularly the implementation of the integrated SC model, are being executed, although it has been proven that SC management in practice can enhance stakeholder satisfaction, increase revenues and decrease total costs. The academic library also needs to be successful in providing quality products, services and information to fulfil the library users’ needs within the library budget. This research aims to develop a verified model of the integrated SC for the academic library.

This research used both qualitative and quantitative approaches to achieve its objectives. The proposed conceptual SC model, named as IALSC, for the academic library has been developed using the system thinking method; eventually, it has been validated through the fuzzy Delphi method, an expert judgement technique.

The research findings could contribute to academic library management in planning and formulating a roadmap for the library to increase its quality services for all stakeholders.

The conceptual model would have a high potential to be proposed as the strategic decision-making tool for an academic library, i.e. the flow of funds through the operations of the library, the library stakeholders’ satisfaction measurement, the decision process currently made by the library management team on the purchase of new library resources, the library resource suppliers, etc.

This study aims to offer a holistic halal cosmetic consumption framework by describing the current knowledge about halal cosmetics and presenting new directions for future research.

The theory, method and context–attributes, decision and outcome systematic review framework was used in this study. This study addresses the halal cosmetics literature published in the Scopus database: nonpredatory journals between 2010 and 2021.

This study found seven antecedent categories that affect four halal cosmetics consumption decisions. Those decisions led to three outcomes. In addition, behavioral theories were identified as the most frequent theory used to explain this phenomenon in personal and business settings.

To the best of the authors’ knowledge, this is the first systematic review of halal cosmetics consumption. This study explores the relevant theories, contexts, methods, antecedents and consumer decisions. Therefore, this study offers important insights into this phenomenon.

This paper aims to examine: the status and the use of financial and non‐financial measures, and the balanced scorecard (BSC) in Bangladeshi companies; the reasons for BSC adoption; and associated problems.

Data via a questionnaire were obtained from the chief accounting and finance officers of a cross section of 60 Bangladeshi companies listed on the Dhaka Stock Exchange. A combination of descriptive statistics, bi‐variate, and multi‐variate techniques of statistics were used to test three research questions.

The results indicate that financial measures are more widely used, but that 78.4 per cent of companies use some non‐financial indicators. Further, the exercise of a full BSC is limited to only 10 per cent of the sample. The results also show that companies adopt these frameworks to aid decision making, and the problems associated with the adoption of BSC include a cost‐benefit perspective and a lack of management support.

The findings suggest many companies are using a dashboard of financial and non‐financial performance measures that could possibly be a precursor to adopting more holistic performance measurement frameworks like the BSC.

There have been recent calls for more in‐depth analysis of the management accounting systems of emerging countries and these findings contribute further knowledge to an under researched area. In particular, the paper demonstrates how a performance measurement framework may evolve in an emerging country context.

Considering corporate governance (CG hereinafter) practices' variety across Anglo-American and European countries, this study relies on contingency and complexity theories to investigate the effect of environmental sustainability performance (ESP hereinafter) on shareholder value under various configurations of board of directors (BoD hereinafter), firm and country characteristics.

The author used the Thomson Reuters Environment Pillar Score (ASSET4) and the Total Shareholder Return to assess ESP and shareholder value respectively. The author applied a fuzzy-set qualitative comparative analysis (fsQCA hereinafter) to an unbalanced panel of 2,284 observations from 486 European and Anglo-American non-financial listed firms over the period 2016–2020.

The author found a positive association between ESP and shareholder value and he displayed notable differences between Anglo-American and European economies regarding causal predictors of this positive association. Within European firms operating under civil law code where investor protection is low and family ownership is widespread, ESP creates shareholder value under configurations of causal predictors that significantly differ from those of their Anglo-American peers. The author's findings are robust to different identification strategies.

This study assists researchers, practitioners, shareholders and policymakers the significant roles that BoD diversity, organisational and institutional traits are jointly playing as determinants of the ESP-shareholder value relationship.

The author's study offers a more encompassing, complete and theoretically richer picture of the key drivers and outcomes of ESP.

This study aims to identify the factors influencing cashless transactions toward digital payment systems using the extended UTAUT model in developing countries. This model was extended with perceived usefulness, perceived ease of use, facilitating conditions, perceived security/trust and social influence for assessing consumer behavior toward cashless transactions.

Using structural equation modeling (SEM), this study conducted a cross-sectional survey to collect data, providing a snapshot of the relationship between exogenous and endogenous variables.

The results of the study indicate that perceived usefulness, facilitating conditions, perceived trust/security and social influence have a significant influence on consumer intentions toward cashless transactions. Oppositely, leaving the perceived ease of use has no significant influence on consumer intentions toward the usage of cashless transactions.

The contribution of this study is to extend the UTAUT model for adopting cashless transactions in developing countries that will help government agencies, service providers and financial institutions design effective strategies in the future.

This study seeks to evaluate gender diversity within family members and analyze its effects on financial distress in firms listed in Vietnam.

The research employs a Generalized Method of Moments (GMM) regression model to assess the impact of gender diversity on corporate board performance, including factors such as the presence and proportion of female directors, female directors with family ties and the gender of CEOs. The study covers 152 listed companies on the HNX and HOSE exchanges from 2015 to 2022. The GMM model is chosen for its robustness in dealing with endogeneity issues and its ability to provide consistent estimates in the presence of potential correlation between explanatory variables and unobserved effects. This approach allows for a more accurate evaluation of how gender diversity influences operational efficiency and how these companies manage financial difficulties within the sample period.

Our research shows that diversity on the Board of Directors (BOD) as well as female CEO employment not only does not reduce the financial distress of businesses but also increases this situation. However, being both a female and a family member of the BOD is negatively related to financial distress. This can help female members who have connections with the family contribute to the work of adjusting and monitoring the business's operations to suit the family's goals, contributing to improving the operational efficiency of the business. BOD maximizes profits and contributes to promoting the company's sustainable development goals. From there, limited ability to travel and financial exhaustion.

The empirical results obtained from this study contribute to building a solid knowledge base, supporting businesses in the policymaking process and providing empirical evidence to enrich learning materials.

This study provides empirical evidence on how gender diversity influences the financial challenges of businesses, especially within the context of publicly listed companies in Vietnam. It stands out from previous literature by specifically focusing on listed companies in Vietnam. By analyzing the impact of gender diversity on financial difficulties, this study also clarifies how various factors can influence management and business development.

This study aims to investigate the relationship between earnings quality and corporate voluntary disclosure among Malaysian listed companies. Moreover, it examines the moderating effect of the ownership structure on the relationship between earnings quality and corporate voluntary disclosure.

This study covers 300 companies listed on Bursa Malaysia. It has used strategic, financial and non-financial information to measure voluntary disclosure; earnings management, persistence and smoothness to measure earnings quality; and institutional and managerial shareholders to measure ownership structure. Hierarchical regression analysis was used to investigate if ownership structure moderates the relationship between earnings quality and corporate voluntary disclosure.

The results in this work imply that companies with high earnings quality are more likely to disclose voluntary information to help stakeholders. Furthermore, this study provides original evidence that institutional ownership and managerial ownership play a main role as moderating variables that influence management motives toward practices of voluntary disclosure and earnings quality.

Because of the limited number of empirical studies on the relationship between voluntary disclosure and earnings quality, this study fills a gap in the literature by investigating the relationship between them. In addition, a lack of research exists on the effects of ownership structure on the relationship between voluntary disclosure and the earnings quality. Therefore, this study makes an original contribution to the literature by using institutional and managerial ownership as moderating variables to investigate the effects of the ownership structure on the relationship between voluntary disclosure and earnings quality in Malaysian companies.