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Despite the high rates of repatriate attrition, organisations in developing countries continue to send some of their employees to study in tertiary institutions in developed countries to acquire and build competencies that are deemed strategically important for contemporary work. Although several studies have been conducted on expatriate experience and challenges, those relating repatriation experiences are limited, particularly those concerning organisationally assigned scholars (employees who are sponsored to study overseas). Consequently, the present study explored the intention to stay or leave of organisationally assigned Ghanaian scholars who pursued higher degrees in Australia.

To understand the decision of organisationally assigned sponsored scholars to either stay in or leave the host-organisation upon their return, a phenomenological methodology was adopted to explore the lived experiences of organisation assigned scholars (OAS) from Ghana, studying in Australia. The face-to-face interview approach was used to interview 20 Ghanaians who pursued their further studies in Australia. The interviewees consisted of six females and 14 males.

The results reveal that for expatriate’s in this study, the decision to stay or leave the organisation upon repatriation was made mid-way through the expatriation process in the host county. Hence, organisations intending on retaining their OAS when they return home must focus their support and engagement efforts during this crucial period.

Although they are away on further studies, OAS are still active members of the organisation. Therefore, organisations need to maintain contact with them (OAS), constantly check progress of their study and provide some support, as they might motivate them to want to return and work with the organisation. Consequently, more effective strategies (those for managing them while they are away and those for managing them when they return) should be deployed to incentivise their expatriate to return home.

The study explored an important yet understudied research questions in the repatriation literature. By studying the decision of OASs to either return and stay in or leave an organisation back home contributes uniquely to the existing literature, as studies focusing on that population (i.e. OAS’s) are scarce.

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.