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The purpose of this study is to argues for theory development in Islamic marketing and attempts to lay the ground work by drawing on other social sciences.

This paper is based on a critical review of the literature for insights that advance Islamic marketing.

The study suggests that scholars in the area of Islamic marketing should start working towards the development of a theory of Islamic marketing. While this theory will draw on the unique engagement of Muslims with non-Muslims, it will offer an opportunity to explain and predict the world around us.

This is purely a theoretical piece that is aimed at knowledge development in the field, and, as such, it does not give much guidance to the practitioner, instead in invites other academics to draw on the world around us as they engage in their scholarly activities towards theory building.

The study gives directions for areas of possible future research in Islamic marketing.

Broadening the research efforts in Islamic marketing as advocated in this paper does have several important social implications.

This study is rare in terms of the issues it raises.

Smart cities are concepts much loved by politicians and technologists but are very difficult to bring about in practice. There are many isolated applications in cities such as operating streetlamps, but very few, if any, examples of integrated applications sharing data and managing the city as a holistic entity rather than a set of disparate and unconnected applications. This is despite hundreds of trials and indicates how difficult bringing about a smart city will be. The key challenge is the wide range of interested parties in a city including the elected city authority, subcontractors and suppliers to the authority, emergency services, transport providers, businesses, residents, workers, tourists, and other visitors. Some of these entities will be primarily driven by finance, such as businesses and transport providers. Some will be driven by political considerations. Some will be concerned with the quality of life as well as financial costs. In some cases, there will be conflicting interests – the city may want as much information as possible on people in the city, whereas individuals may want privacy and the minimum data stored concerning their movements and attributes. COVID-19 does not change any of these issues, but it does increase the importance of some applications such as smart health, logistics, people surveillance, data security, and crisis management, while reducing the importance of others such as traffic management. It may result in more willingness for monitoring and data sharing if this can be shown to result in better control of the virus.

The purpose of this study is to empirically examine the antecedents and consequences of corporate brand image in the context of Islamic banks in Malaysia. The antecedents of corporate brand image are divided into three categories which are functional brand attribute, emotional brand attribute and spiritual brand attribute. The consequence of corporate brand image on the other hand is loyalty.

A self-administered survey was used to collect data from experienced Islamic banking customers. A total of 281 questionnaires were analysed using Partial Least Square-Structural Equation Modeling.

This study found a significant relationship between some aspects of the brand attributes and corporate brand image. Corporate brand image, in turn, influences customer loyalty.

These findings contribute to the understanding that in the context of Islamic banks, the corporate brand image is not only influenced by the functional and emotional aspects, but also the spiritual aspect especially factors related to beliefs. Practically, this study provides insight to the management on the aspects valued by customers in regards to their bank, which could be used to guide Islamic bank positioning strategy.

The concept of corporate brand image has been explored from the perspective of functional and emotional aspects only. This study offers a new attribute influencing corporate brand image in the Islamic banking context, which is the spiritual brand attribute.

This paper aims to appraise a decade (2004-2013) of annual financial statements of 58 locally owned construction firms’ (LOCOFs’) financial statements on turnover, fixed assets, gross profit and after-tax profit to assess their financial performance in the Nigerian construction industry. It serves as a check on firms’ financial performance, analysis and benchmarking of LOCOFs’ financial statement values to assess firms’ financial health and psychosocial environment.

A purposively sampled frame of 580 LOCOFs’ financial values (turnover, fixed asset and gross profit) from 212 turnover, 207 fixed assets, 184 gross profit and 217 after-tax profit data points was obtained. Firms’ capacities were obtained by categorisation, industrial average median was obtained and a regression analysis was used to describe the relationship and test of significance of the variables. A review of the possible effect of the research findings on LOCOFs’ psychosocial environment was undertaken.

Most LOCOFs were categorised as micro scale construction contracting business enterprises. LOCOFs’ financial performance was less than the performance of similar construction firm types and profits were not necessarily influenced by the cost of its investments on fixed asset but rather on firms’ turnover.

A limitation of this study is the paucity of financial data because of poor information access and storage.

The paper recommends more funding of infrastructural developmental projects and better patronage of LOCOFs which will positively influence firms’ turnover, profit and the psychosocial well-being of organisation and personnel.

This paper fulfils an identified need to periodically assess LOCOFs’ financial values so as to appraise financial performance and its possible effect on firms’ psychosocial environment.

This study aims to identify the most profitable segment of construction firms amongst real estate, industrial construction and infrastructure. This paper also examines the determinants of profitability of real estate, industrial construction and infrastructure firms.

The data of 67 firms (20 real estate, 21 industrial construction and 26 infrastructure) is collected for a 15-year period (2003–2017). Two models are created using total return on assets (ROA) and return on invested capital (ROIC) as dependent variables.. Leverage, liquidity, age, growth, size and efficiency of the firm are identified as firm-specific independent variables. Two economic variables, i.e. growth in GDP and inflation, are also used as independent variables. Initially, the models are tested for stationarity, multicollinearity and heteroscedasticity, and finally, the coefficients are estimated using Arellano–Bond dynamic panel data estimation to account for heteroscedasticity and endogeneity.

The results suggest that industrial construction is the most profitable segment of construction, followed by real estate and infrastructure. Their profitability is positively driven by liquidity, efficiency and leverage. The real estate firms are somewhat less profitable compared to industrial construction firms, and their profitability is positively driven by liquidity. The infrastructure firms have low ROA and ROIC.

The real estate, infrastructure and industrial construction drastically differ from each other. The challenges involved in real estate, infrastructure and industrial construction are altogether different. Therefore, authors present a comparative analysis of the profitability of real estate, infrastructure and industrial construction segments of the construction and compare their determinants of profitability. The results provided in the study are robust and reliable because of the use of a superior econometric model, i.e. Arellano–Bond dynamic panel data estimation with robust estimates, which accounts for heteroscedasticity and endogeneity in the model.

This study aims to develop benchmarks of the financial performance of contractors and a decision support tool for evaluation, selection and appointment of contractors. The financial benchmarks allow contractors to know where they are relative to the best-performing contractors, and they can then take steps to improve their own performance. The decision support tool helps clients to decide which contractor should be awarded the project.

Financial data between 2013 and 2015 of 44 Singapore-based contractors were acquired from a Singaporean public agency. Benchmarks for Z-score and financial ratios were developed. A decision tree for evaluating contractors was constructed.

This study found that between 57% and 64% of contractors stayed in the financially healthy zone from 2013 to 2015. Ratios related to financial liabilities are relatively bad compared with international standards.

The limitation is that the data is obtained from a cross-sectional survey of contractors’ financial performance in Singapore over a three-year period. Regarding the finding that ratios relating to financial liabilities are weak, the implication is that contractors need to reduce their financial liabilities to achieve a good solvency profile. Contractors may use the benchmarks to check their financial performances relative to that of their competitors. To reduce financial risks, project clients may use these benchmarks to examine contractors’ financial performance.

This study provides benchmarks for contractors and clients to examine the financial performance of contractors in Singapore. A decision tree is provided to aid clients in making decisions on which contractors to appoint.

This paper aims to examine the Islamic accounting research. In particular, the paper extensively investigates the literature on Islamic accounting to understand the issues, contexts, methods and theoretical paradigms thereof.

The study has adopted a literature review approach. It has examined the key journal publications for 30 years in accounting discipline and systematically identified the Islamic accounting papers during 1990–2020. In total, 95 papers were identified until June 2020, and they were thoroughly reviewed to identify the relevant issues, contexts, methods and theoretical paradigms.

The study has found that Islamic accounting papers covered issues of both Islamic organizations (e.g. Islamic financial institutions) and of Muslim countries. The key issues include the regulation and regulatory compliance, annual report disclosures, corporate and Islamic governance, accounting profession, gender, accountability matters, management accounting and control, waqf accounting and zakat management. The study has also observed various normative guidelines from the academics on how the teaching of Islam is enacted in accounting, accountability and governance matters to attain the maqasid al-shari'a, i.e. human welfare, social justice and equity.

The study is not empirical. Hence, the limitations of literature review papers are applicable in this case. Moreover, it is possible that this study could not identify some of the important literature on Islamic accounting (such as the papers published in Arabic by the academicians and professionals of Arab world).

The study enables both Islamic accounting academics and practitioners to identify the main Islamic accounting issues and realize the importance of Islamic accounting.

When the author considers Islamic accounting as a social construction and tries to understand the phenomenon through social theories, the author acknowledges the relevance of Islamic accounting in the society in which it operates. It can be noticed from the discussion that Islamic accounting emphasizes on social welfare, balance, equity and providing relevant information to follow the commandments of God.

To the best of the author’s knowledge, this study is the first to provide a synoptic view on the issues, context, methods and theoretical paradigms of Islamic accounting, while covering major accounting journals in 30 years.

The phenomenon of economic specialization of Malaysians along racial lines was probably the most important colonial legacy that was left behind by the British when the country attained its independence in 1957. At the time of independence, the indigenous Malay people, collectively termed as bumiputeras, were engaged in the declining or at best stagnant peasant sector, while the non‐indigenous communities were engaged in the buoyant plantation and mining sectors, as well as in commerce and industry. The imbalance obvious in this arrangement tended to be self‐perpetuating and cumulative because the Malays had low income and low capacity to accumulate capital to invest in their education or to move to urban areas, where the growth industries were located.

The existing concept in the building rating scheme especially in developing countries was more focused on the environment, economic, social and culture. The new approach of the classroom condition index (CCI) assessment scheme has its uniqueness in environmental and social aspects because of high building performance in secondary school buildings. The requirements set by the Ministry of Education Malaysia include providing a conducive learning environment, especially for students who are considered as the main users of classrooms in school buildings. Currently, the school administration needs to manually record the condition of the classroom to increase its comfort level. The lack of a structured scheme for classroom assessment makes it difficult for school administration to focus on the overall classroom condition (physical environmental aspect) in the school building. The purpose of this study is to develop a framework for classroom conditions by proposing a CCI assessment scheme for a secondary school building in Malaysia.

Mixed methods were used to carry out the study. The first stage of this study concentrates on developing a system for CCI that relates to physical elements in the classroom. This is done by reviewing the literature on the classroom physical performance, as well as a comparison between several building rating systems locally and abroad. The structure of the proposed CCI scheme is grouped into four main themes, namely, space management quality (SMQ), building condition (BC), indoor environmental quality (IEQ) and teaching and learning quality (TLQ). In addition, there are 12 categories and 23 indicators listed under this theme. The second stage focuses on formulating assessment categories with their relevant performance indicators. This phase undergoes a validation process by conducting a survey (questionnaire) toward the classroom’s main users, which are students and teachers. This is to ensure the accuracy of classroom conditions in the school building. A semi-structured interview was also conducted among building experts. They are building surveyors, building engineers, building designers and building performance experts to support the main findings in the second stage. Relative importance (RI) index approach has been applied to show the indicators weighting and ranking are used as data collections method by using Statistical Package of Social Science software to examine the RI of each category and indicator, respectively.

The findings show that prominent RI and balanced weights are formed from these four main themes. They are SMQ (19.9%), BC (26.6%), IEQ (33.2%) and TLQ (20.3%). The outcome of this study will contribute to a detailed assessment scheme for CCI at the secondary school building. The contribution of the CCI Assessment Scheme is more comprehensive and holistic than the conventional assessment process for BCs. It focuses specifically on classroom space as it is the most important area to achieve a high level of comfort comparing to other spaces in the school building. This holistic approach encompasses all types of classrooms. The concept of one tool fits all is seen as no longer a relevant adaptation in this context. This proposed tool is to be used only for the classroom (as the name CCI implies) and it cannot be used for the other types of spaces, for instance, teacher room, library, meeting room, toilet, canteen and, etc. This is because different spaces represent different physical indicators to be classified. This, in turn, contributes to a conducive learning environment for students in the school.

This paper provides the current information, knowledge and findings related to the classroom physical indicators in developing the assessment scheme for the classroom environment. It will assist both technical and non-technical experts to clarify the current condition of classroom physical performance that ideally may affect the students’ learning environment. The novelty of CCI development is not only on the adopted method but it also includes the ideas on next generation model of rating system that ideally need specific indicators and weighting to be generated into an intelligent computerized system.

Due to economic growth and increasing the population of Islamic societies in the world, marketing studies have become more essential in these societies. This paper aims to study the relationship between Islamic religiosity and conspicuous consumption in Mashhad, the second-most populous city in the Islamic Republic of Iran, as a case of Islamic societies in the Middle East.

The data were collected by a survey of 534 respondents in Mashhad and stratified random sampling was applied.

Unlike the majority of former investigations, the results showed that there is a positive relationship between Islamic religious commitment and conspicuous consumption. Furthermore, gender, social media and income are important factors in explaining the extent of conspicuous consumption.

Luxury companies can use the results of this research to invest in Islamic countries where there is a great demand for luxury items. Additionally, it is recommended for these companies to use the potential opportunity of social media which is extremely popular in Muslim countries to advertise their products to a large population at a low price.

The results of this study can challenge the conventional understanding of the relationship between Islamic religiosity and conspicuous consumption. According to the results of this paper, in the Middle East Islamic rich countries, it seems that Muslims have a positive attitude toward conspicuous consumption, although Islam disapproves consuming excessively by the notion of Israf.