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Ethics, of late, had aroused significant interest amongst practitioners and academics alike. The collapse of Enron, the largest energy‐trading company in the US had jolted the profession out of its complacency and serves a warning that all is not well with the profession. It is under scrutiny! The message is clear, if accountants want to be relevant, they have to be more diligent and ethical. This paper reports on an empirical research carried out to understand the impact of the implementation of the By‐Laws (On Professional Conduct and Ethics) isued by the Malaysian Institute Of Accountants to its members. We use structured interviews and questionnaires and were able to solicit resources from 92 respondents out of 110 approached. We looked at five issues – whether respondents knew the existence of the By‐Laws, how much they knew about it, how much they understood its provisions, why they follow certain principles enshrined in it and how often they refer to it when faced with conflicts which were addressed by the By‐Laws. From the study, we found that the By‐Laws have no significant influence over their actions and behavior. This was due to the fact that most of them were ignorant of the By‐Laws. As such many were unaware of the provisions contained in it. even amongst those who were aware, not many refer to it when faced with ethical dilemma. Any adherence to the provisions of the By‐Laws were either coincidental or by default due to them being a universally accepted deeds.

This study explores the practical application of the Shariah screening process and how it could be enhanced by converging the same with the ethical screening of stocks.

This study adopts a qualitative research methodology by combining the qualitative descriptive approach and content analysis.

The findings of this research suggest that there is scope to converge ethical screening of stocks with Shariah Screening as the lex loci applicable to Shariah screening is derived from Shariah, which considers ethics as part of determining its rules.

The data from this study reveal several practical applications, the ultimate goal of which is to help the policymakers and stakeholders understand the relevance of the Shariah screening of stocks and get a streamlined screening process, paving the way to enhance the same using ethical screening criteria to develop its function to become much more relevant irrespective of the denomination of faiths.

This is original research, which is expected to contribute to understanding the extent to which Shariah screening can be enhanced by integrating the ethical stock screening dimension to it.

This chapter explores the concept of corporate social responsibility (CSR) from an Islamic Shari'ah-compliant perspective. It provides a comprehensive literature review on CSR with an explicit focus on the Islamic perspective of CSR, Islamic models of CSR, CSR practices in conventional and Islamic banks, and the consequences of CSR to Islamic banks. This chapter's main contribution lies in considering the current CSR literature from a Shari'ah perspective. Likewise, it identifies gaps in the current literature and suggests potential areas for future research. This chapter attempts to improve the understanding of how Islamic banks integrate social responsibility into their operations. The insights from this chapter are helpful to practitioners and academic scholars in Islamic finance, accounting, and CSR. This chapter emphasizes the importance of incorporating Islamic values and principles into CSR practices and encourages further research and investigation in this area.

This research seeks to investigate the impact of individual entrepreneurial orientation (IEO) and entrepreneurial exposure on new-venture gestation activities during COVID-19 pandemic.

This paper adopted negative binomial regression (NBR) modeling with a sample of Saudi female nascent student entrepreneurs (N = 1,032).

The research found that females' IEO is significantly and positively associated with how much progress they make in term of the number of activities they carried out in the new-venture gestation stage. Similarly, females who had high entrepreneurial exposure are more likely to commit to many activities and progress in the new venture. Therefore, those who have entrepreneurial experience perform better different new-venture gestation activities during the COVID-19 pandemic than those who have little or no experience.

Over a transformation of demographic variables and using NBR, this paper is the first paper in Saudi Arabia that develops and tests a theoretically based model linking the perceptual entrepreneurial orientation of nascent student entrepreneurs with objectives variables to the progress of new-venture gestation activities.

This paper aims to offer a wider examination of the research concerning entrepreneurship characteristics in the Middle East and North Africa (MENA) region via a review of recent studies relevant to this topic. Research publications concerning entrepreneurship within the MENA region evidence growing interest in this field of study, with the potential to boost and drive future economic development and growth. This focus within entrepreneurship research is because of the economic development in the region, which is becoming increasingly important for policymakers and businesses.

The author performed a systematic literature review to produce robust information about entrepreneurship in the MENA region, followed by a thematic analysis to identify key research themes within each category.

Despite the growth in entrepreneurship research in the MENA region, research on certain factors is lacking. An analysis of 271 studies published between 2009 and 2019 identifies 9 main research categories, within which 30 themes have attracted significant academic attention. Female entrepreneurship and gender, youth entrepreneurship and entrepreneurship behaviour and orientation are the three key categories influencing perspectives on entrepreneurship in the MENA region. This study highlights research gaps and provides recommendations to guide future research on the sustainable development of entrepreneurship in the MENA region.

This paper highlights trends in entrepreneurship research amongst scholars within the MENA region and suggests paths for future research efforts.

This study aims to examine the effect of entrepreneurial orientation (EO) on the export performance of apparel small- and medium-sized enterprises (SMEs) and the role of multiple differentiation strategy as a mediation effect between their relationships. It has also investigated the moderation impact of export market category between EO and performance relationship. The multiple differentiation strategy comprises the product (PDD), customer (CTD), service (SVD) and brand (BDD) differentiations.

A cross-sectional survey was carried out by providing a questionnaire to senior managers and owners of the apparel SMEs from the developed and developing markets exporters. The primary data of 550 was treated by the partial least squares-structural equation modelling) technique for final analysis.

The study revealed EO’s positive and significant effect on SMEs’ export performance. The study has found the mediation effect of product, customer and brand differentiation strategies between EO and export performance relationships from the mediation analysis. In contrast, service differentiation has found no mediation effect. However, the moderation effect (export market category) has revealed an insignificant effect between EO and performance association.

The findings of this study are based on one country data analysis. This study has been conducted in the SMEs of the apparel industry in Bangladesh, considering only owners and senior-level managers of the firms.

This research has drawn the attention of managers/owners to EO and multiple differentiation strategies enhancing export performance from the developing country context, such as Bangladesh. Multiple differentiation as a competitive strategy is the pioneer application of mediating effect between EO and export performance relationships. Moreover, this research has investigated the effect of the export market category as a moderator. Dearth research has applied the export market category to investigate the moderation effect between EO-performance models. Therefore, current research has theoretical and practical contributions to the international entrepreneurship and strategic management literature.

The purpose of this study is to investigate the relationship between total quality management (TQM), employee outcomes and performance. Moreover, how environmental uncertainty (EU) influences the relationship between employee outcomes and performance is regarded in the context of automobile part manufacturing and suppliers of Iran. Four theories namely resource-based view theory, ability, motivation, opportunity framework, contingency theory and quality management theory have been adopted in this research.

A research project is conducted in 191 automobile part manufacturing and suppliers plants using the questionnaire method. Confirmatory factor analysis is applied to assess the reliability and validity of the measurement instrument. The correlations between latent constructs are examined through partial least squares method.

The results show positive relationship between TQM, employee outcome and performance. The EU also moderates the relationship between employee outcome and performance.

It is recommended that some contextual factors such as culture be noticed in future research studies. Data were collected from Iranian automobile part manufacturing and suppliers plants, which may limit the generalization of results to other organizations in other countries.

In this paper, some beneficial insights are addressed to assist managers in recognizing the organizational problems, which weaken implementing TQM, employee outcomes and the effect of EU on organizations.

By improving the quality of management practices and employee outcomes, the society gains benefits such as customer satisfaction.

This study contributes to the TQM advance and human resource management literature and provides better foundations for employee outcomes improvement through TQM practices in the Middle East. By investigating the effect of EU, this study fills the current gap in this field.