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Hedonic behavior is a well-known phenomenon for tourism activities by the nature of tourism itself. However, there is a possible conflict between the structure of halal tourism and hedonic behavior. This paper aims to investigate the hedonic perception levels of halal-sensitive tourists (HSTs) while questioning their travel motivations.

According to the aim of this study, quantitative approach has been adopted via data gathering within World Halal Summit. A total of 1,123 surveys were gathered face to face from participants. Factor analysis applied to confirm validity of the data set while also running Cronbach alpha test through all dimensions. Also, frequency and mean analyses were applied in addition to t-test for comparing tests.

Results briefly show that HSTs have an average level of perception of hedonism. They also travel once or twice a year for religious, social or environmental reasons which supports the finding about their hedonism perception.

The research is also important in the applied field, especially in terms of decision-makers and supply determinants in destination management. Because if it is determined that the HSTs exhibit a utilitarian consumption, it has a guiding feature for the decision-makers to prefer halal tourism in terms of environmental management in the destination. In terms of the economic sustainability of the research destination or businesses, it also serves as a guide for the supply determinants in their investment activities.

This research is considerably important in terms of putting the HST typology on a conceptual basis in the theoretical field. In the research, it is tested whether the HSTs are hedonic consumers; in other words, whether they comply with the Islamic religious prohibitions. The tendency of HSTs to comply with the prohibitions reveals that they are utilitarian consumers, while halal tourism is a responsible tourism that cares about sustainability.

The Purpose of this paper is to identify statistical relationships between visual environment and occupant productivity. Visual environment is one of the most important indoor environmental quality (IEQ) parameters, and it directly impacts occupant productivity in offices. The literature outlines the significance of the impact. Still, there is a lack of investigation, statistical analysis and inter-relationships between the independent variables (IEQ factors), especially in the hot and arid climate.

This study presents a research study investigating the effects and shows statistical relationships between IEQ on occupant comfort and productivity. The study was conducted in the Middle East, and data was collected for 12 months. It used the response surface analysis to perform analysis.

This study outlined seven unique relationships highlighting the recommended range, inter-dependencies. Results include that illumination has maximum effect on visual comfort and temperature, daylight having direct influence and relative humidity, wall type next to the seat and kind of workspace also impact visual comfort and productivity. These findings would help to improve occupant comfort and productivity in office buildings. It is recommended to include results and recommendations on design guidelines for office buildings.

This study presents the unique effects of non-visual IEQ parameters on visual comfort and productivity. This investigation also provides a unique method to develop the statistical relationship between various indoor environmental factors and productivity in different contexts and buildings.

This study aims to examine the link between corporate social responsibility orientation (CSRO) and competitive advantage (CA) in the context of emerging economies. More specifically, the mediating role of intangible resources, namely, trust and corporate reputation (CR), is investigated to explain the above linkage.

This study considered a sample of 326 Saudi Arabian businesses that have extensive business-to-business operations across international markets. The analysis uses the partial least-squares-based structural equation model, involving first- and second-order constructs and mediation tests using the Hayes PROCESS macro.

The results confirm that the relationship between CSRO and CA is partially mediated. Moreover, CSRO does have a direct as well as an indirect positive impact on CA via the two intangible resources, e.g. trust and CR. In addition, results support the serial mediation model where CSRO was found to exercise its influence on CA via trust and CR in a sequential manner.

This study enriches the limited literature on CSRO in the context of emerging economies. However, further studies should explore the opposite relationship, i.e. the impact of CA on CSRO. In addition, the authors believe that it would also be useful to study the moderating role of the industry sectors.

From a practical point of view, this study suggests new applications with respect to the link between CSRO and CA. To enhance their company’s CA, managers need to ensure that intangible resources are managed efficiently.

This paper contributes to the literature by examining how a firm’s intangible resources mediate between CSRO and CA. Second, originality is related to studying the link between CSRO and the trust and reputation of business organizations in emerging economies. Third, the findings suggest that the scope of a business is more than being responsible to its stakeholders, and stakeholder-driven CSRO leads to sustainable CA.

Through this reflexive, theoretically informed polemical piece, this paper aims to seek to reflect on the role of accounting education in United Kingdom Higher Education (UKHE). The authors reignite an old, but pertinent debate, whether accounting graduates should be educated to be accountants or receive a holistic, critical education.

The authors adopt a theoretical position drawing on the work of Slavoj Žižek and Mark Fisher, and their fusion of Lacanian psychoanalysis and Marxism, in particular Fisher’s (2009) conceptualisation of “capitalist realism” to take a critical standpoint on the effects that UKHE marketisation is having on the teaching of accounting and other business-related disciplines.

The authors outline four key aspects of where accounting education in UKHE is influenced by capitalist realism, as a result of the marketisation of UKHE.

The paper is a reflexive polemic and so is limited by this written style and presentation.

The authors argue that capitalist realism is a dominant theme that influences accounting education. They propose that universities now, more than ever, must focus on their societal duty to foster critical viewpoints in their graduates and dispose of a model that is subject to capitalist realism ontology.

The theoretical stance allows for a potentially deeper consideration of issues surrounding marketisation of higher education, from the micro level of social interaction (that of the accounting academic and their impact/perceptions of the reality).

Implementing building information modeling (BIM) in construction projects offers many benefits. However, the use of BIM in project cost management is still limited. This study aims to review the current trends in the application of BIM in project cost management.

This study systematically reviews the literature on the application of BIM in project cost management. A total of 46 related articles were identified and analyzed using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses method.

Eighteen approaches to applying BIM in project cost management were identified. The approaches can be grouped into cost control and cost estimation. Also, BIM can be applied independently or integrated with other techniques. The integrated approaches for cost control include integration with genetic algorithms, Monte Carlo simulation, lean construction, integrated project delivery, neural network and value engineering. On the contrary, integrated approaches for cost estimation include integration with cost-plus pricing, discrepancy analysis, construction progress curves, estimation standards, algorithms, declarative mappings, life cycle sustainability assessment, ontology, Web-based frameworks and structured query language.

To the best of the authors’ knowledge, this study is the first to systematically review prior literature on the application of BIM in project cost management. As a result, the study provides a comprehensive understanding of the current state of the art and fills the literature gap. Researchers and industry professionals can use the study findings to increase the benefits of implementing BIM in construction projects.

The present study aims to provide a practical and robust assessment technique for assessing countries' investability in global supply chains to practitioners. Thus, the proposed approach can help decision-makers evaluate and select appropriate countries in the expansion process of the global supply chains and reduce risks concerning country (market) selection.

The present study proposes a novel decision-making approach, namely the REF-Sort technique. The proposed approach has many valuable contributions to the literature. First, it has an efficient basic algorithm and can be applied to solve highly complicated decision-making problems without requiring advanced mathematical knowledge. Besides, some characteristics differentiate REF-Sort apart from other techniques. REF-Sort employs the value or value range that reflects the most typical characteristic of the relevant class in assignment processes. The reference values in REF-Sort and center profiles are similar in this regard. On the other hand, class references can be defined as ranges in REF-Sort. Secondary values, called successors, can also be employed to assign a value to the appropriate class. REF-Sort can also determine the reference and successor values/ranges independently of the decision matrix. In addition, the proposed model is a maximally stable and consistent decision-making tool, as it is resistant to the rank reversal problem.

The current papers' findings indicate that countries have different features concerning investment. Hence, the current paper pointed out that only 22% of the 95 countries are investable, whereas 19% are risky. Thus, decision-makers should make detailed evaluations using robust, powerful, and practical decision-making tools to make more reasonable and logical decisions concerning country selection.

The current paper proposes a novel decision-making approach to evaluate. According to the authors' information, the proposed model has been applied to evaluate investable countries for the global supply chains for the first time.

This paper aims to adopt Cameron and Quinn’s analysis of organizational culture and March’s learning framework to analyze the type of organizational culture (OC) that promotes learning competences and whether exploration and exploitation competences (ambidexterity) improve the European Foundation of Quality Management (EFQM) results (excellent results). In addition, this research tests if these competences exercise a mediating effect in the relationship between OC and performance.

A model is proposed whose relationships have been tested using structural equations. The sample was obtained from the SABI database. Two hundred valid questionnaires were returned via a webpage, in which four managers from each of the 200 organizations responded.

The results support the proposed relationships. Adhocracy, hierarchy and market culture have a positive relationship with excellent results. A hierarchical culture develops exploitation competences, and a market culture develops learning ambidexterity. Moreover, exploration and exploitation increase results. Finally, these two cultures indirectly influence results through exploration and exploitation competences.

The proposed model can help managers who implement the EFQM model to better understand how the culture of their organization promotes learning and how these two variables improve their performance.

Because the EFQM model requires organizations to use a knowledge management system to enhance the effect of the enabliers criteria on excellent results, the managers of these companies must know that only market and hierarchy cultures are suitable for it. Besides, this study highlights the importance of two cultural values for the implementation of the EFQM Model and, therefore, to promote excellent results: market orientation and process control.

This study fills an existing gap in the literature by combining exploitation, exploration, OC and EFQM results in a single model and highlights the importance of market orientation and process control for excellent results and knowledge exploration and exploitation.

By combining relevant literature and using quantitative methodology, this study aims to look into the role of knowledge management (KM) as a mediator between entrepreneurial competencies (ECs) and the sustainable performance (SP) of manufacturing small and medium-sized enterprises (SMEs).

The relationships in the proposed model were examined with data collected from 122 Malaysian SMEs using a cross-sectional technique and a standardized questionnaire and analyzed using structural equation modeling path analysis.

According to the findings, ECs have a positive and considerable impact on KM as well as the SP of manufacturing SMEs. Importantly, KM partially mediates between ECs and the SP of manufacturing SMEs.

This research provides a theoretical contribution through the integration of ECs, KM and SP within a unified framework that takes into account the viewpoints of the resource-based view, the knowledge-based view and the triple bottom line. The results corroborate that ECs directly affect SP and indirectly through KM. Nevertheless, the study’s use of cross-sectional survey data makes it impossible to draw conclusions about causes. This is because ECs, KM and SP all have effects on time that this empirical framework cannot account for.

The findings of this research provide valuable insights for managers and decision-makers in SMEs, who are expected to show an increasing interest in adopting KM processes into their companies through which ECs can be translated into SP.

By applying the proposed framework, SMEs can conduct their activities in ways that do not harm environmental and societal well-being while achieving appropriate economic performance at the same time.

As a result, the findings of this study can add to the literature on ECs and KM, as well as boost the chances of SME sustainability. Directions for future research are also provided in relation to a better understanding of the factors affecting the SP of SMEs.

From 1979 to 2023, the takaful structure has been adopted in many jurisdictions, making the documenting of its early days of establishment relatively difficult and somewhat unreliable. This is unlike conventional insurance, where the history and legislation are well documented and archived in various research (Hellwege, 2016; Marano and Siri, 2017). The purpose of this paper is to provide a chronology for the establishment and development of takaful via the takaful establishment in each jurisdiction, documenting its first takaful operator and first takaful regulation.

This paper has used a qualitative method in the form of reviewing literature and available data such as journals, books and official resources. The data is thoroughly analysed in order to build the chronology for takaful. It adopted an exploratory research design, which is deemed suitable in situations where few works of literature have examined the subject (Neuman, 2014). The paper explores the establishment and non-establishment of takaful in 57 countries. The paper categorises the countries into seven regions starting with the GCC, Levant, Asia, Central Asia, Africa, Europe and Others.

The takaful chronology presented in this paper shows that takaful operations exist in 47 jurisdictions, starting from Sudan and the UAE in 1979, with the most recent adopters being Morocco and Iran in December 2021. It is found that 22 jurisdictions do not have takaful regulations, and the Takaful Act 1984, issued in Malaysia, is considered the first takaful regulation that sets the basis for other regulations that follow.

The paper contributes to the literature by providing a comprehensive chronology of takaful, especially as the few existing timelines have been found to be incomplete and consist of contradictory information.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.