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The purpose of this study is to examine the role of financial governance practices in influencing both financial management and Islamic work ethic practices to affect Islamic social enterprises (ISEs) accountability.

Questionnaires were administered to financial officers of 102 Malaysian ISEs. Data was analysed using Smart-PLS to examine the relationships between financial management, Islamic work ethic, financial governance and accountability.

Results of this study indicate direct relationship only exist between Islamic work ethic and accountability. The relationship between financial management and accountability are indirect through financial governance. Hence, the data proves that financial governance has a mediating role on both the relationships between financial management and Islamic work ethic with the accountability of the ISEs.

The study has highlighted the greater role of financial management, Islamic work ethic and financial governance practices over accountability to achieve public trust, especially for Malaysian ISEs.

ISEs need to have good financial governance practices besides financial management and Islamic work ethic practices to achieve good accountability.

The study contributes to the field of management and social accounting by providing empirical evidence on the ISEs practices specifically on financial management, Islamic work ethic, financial governance and accountability. This framework thus presents amongst the first attempts in studying accountability issues in ISEs.

This study aims to present an effort to construct a measurement instrument to capture Islamic accountability from “accountability for what” aspect. These measurement instruments are developed by considering both social and economic natures in Islamic organisations.

This study defined the concept of Islamic accountability from the perspective of “accountability for what”. It is decomposed into specific items that suit an Islamic social enterprise (ISE). Next, these items are operationalised into scale items and re-composed empirically through factor analysis on data obtained from ISE stakeholders in Malaysia.

This study successfully developed an Islamic accountability measurement instruments from the “accountability for what” perspective for ISE. A total of 25 items are recognised and validated under four accountability dimensions, namely, accountability for input, accountability for output, accountability for procedural and accountability for Islamic principles and values.

Not all measurement instruments are fit for every Islamic organisation type because of the different characteristics of Islamic organisations.

Developed items can be used as part of Islamic accountability index, especially by ISE and other similar organisations to measure their accountability practices. Besides, these developed items can also be adopted for reporting purposes. In the case of Malaysia, respective government agencies, such as the Companies Commission of Malaysia , the Registry of Society, the Ministry of Entrepreneur Development as well as the Malaysia Institute of Accountant, should have a look at the developed items to be considered into their respective guidelines or standards.

This study is believed to be a pioneering study in developing measurement instruments of Islamic accountability specific for ISE. It proposes measurement instruments of Islamic accountability that can be re-used for future research and is among the few studies of ISE.

This paper aims to explain the extent of social responsibility disclosure by Brazilian philanthropic higher education institutions (PHEIs). This paper assumes that there is information asymmetry between these organizations and their stakeholders.

The presence of indicators on the organizations’ webpage generated a disclosure index for each PHEI of the sample. Afterwards, this paper performed regression tests, which identified the determinants of PHEIs social responsibility disclosure extent.

The results support the legitimacy theory as a theoretical basis for social responsibility disclosure extent. The evidenced indicators and the non-rejected hypotheses, related to complexity, diversification, regional factor, specific event and quality, confirm the concern with transparency and accountability of commitments assumed by the social contract.

This research is limited to social responsibility disclosure related to the legitimacy theory and the interests of some stakeholders and to Brazilian PHEIs and their webpages. These limitations mean opportunities for future research studies addressing different information disclosure, foundations of other theories, interests of each specific stakeholder or other stakeholders in other communication channels and other countries, which enable comparisons of results.

The disclosure of extent determinants serve as the basis for the establishment of disclosure and accountability policies for PHEIs.

The originality of this research consists of analyzing the determinants of disclosure from the information of the stakeholders’ interest. They are able to legitimize organizations, allowing them to remain in the community where they operate.

The purpose of this study is to conceptualise the relationship between information disclosure and Waqif commitment, taking into consideration the role of level of trust (mediator variable) and communication and type of payment (moderator variables).

The conceptual framework is developed from the theory of social exchange (mediated philanthropy model) and selected previous literature concerning commitment.

According to previous empirical research, a conceptual framework was developed to facilitate further analysis in the study. Nine propositions were raised in this paper where the factor of communication and payment method is proposed to no longer the factor that determined commitment but as moderator. There is five antecedent of information disclosure proposed, which is basic information, financial information, non-financial information, future information and governance information. Also, trust is offered to be the mediator variable between information disclosure and Waqf commitment.

By realising many factors that may influence the commitment of waqf such as demonstrable utility, emotional utility and familial utility, this study only focusses on the effect of information disclosure.

This paper provides an opportunity for further empirical studies to prove the relationship between information disclosure and Waqf commitment. This paper also brought opportunities to investigate both conceptually and empirically, other factors that could affect Waqf commitment.

To the best of the author’s knowledge, few studies have been done concerning donors commitment. While there are none yet, the research examined Waqf commitment. The originality value of this study is that there is a gap in knowledge regarding the analysis of Waqf commitment, the level of trust among waqif is the information that Waqf expected, the preferred communication between Mutawalli and Waqf and type of payment that Waqf favoured. This study is believed to be a novel based on the framework developed.

This paper aims to critically examine the concept of social enterprises in Palestine. It uses the lens of institutional theory to understand how the political and economic context of the society can influence certain types of entrepreneurial behaviors and be responsible for the emergence of social enterprises. The paper uses a critical perspective to deconstruct social enterprises in Palestine to shed light on reasons for their emergence, motives and agendas.

A case study design was used to examine the phenomenon of social enterprises. The case study method is valuable in describing the how and why issues of a phenomenon in the present time frame. Two leading social enterprises operating within the Palestinian region were identified. The two enterprises were contacted for a series of interviews (over a period of few months) with their owners and other active members.

The empirical findings suggest that social enterprise model is still in its embryonic stages in Palestine. Their social mission of community development and sustainability is not completely sincere. The social entrepreneurs were willing to compromise social mission for economic surplus. The national structure, political framework, legal environment, social, cultural and the economic conditions of Palestine have served as suitable launching pads for social enterprises with not so authentic mission of serving the society. It has encouraged entrepreneurial philosophy and behavior, which has masked hidden economic and political agendas with exterior goals of social welfare and community development.

This paper adopts a critical perspective and a qualitative methodology, and this raises the concern if the arguments pertaining to social enterprise raised in this paper can sustain in a developed nation with a stabilized political scenario or whether this alternative ideology is only relevant to underdeveloped countries with unstable, political conditions, such as Palestine.

This paper provides relevant information for students, critical academics and policymakers.

The paper argues for a more concise definition for the model of social enterprises. It argues for clear legal guidelines which could monitor the formation of social enterprises in Palestine.

This paper provides an alternative perspective on social enterprises within a constrained and political unstable economy of Palestine.

The purpose of this paper is to investigate the major challenges faced by Chinese international contractors (CICs) in the Malaysian construction industry.

An exploratory sequential mixed-methods research approach was adopted where following a detailed literature review and semi-structured interviews with local professionals, 20 prevalent challenges experienced by CICs are identified. Subsequently, a questionnaire survey was used to elicit the views of 100 construction practitioners. Descriptive statistics were used to prioritise the challenges, while exploratory factor analysis was conducted to uncover the underlying factors.

The five most crucial challenges identified relate to: changes of regulation, cost control, contract clauses, language barrier and quality control. Exploratory factor analysis revealed four major underlying dimensions of these challenges, in connection to financial and government policy management, organisational performance management, supplier relationship management and cross-cultural management.

The challenges are considered primarily involving CICs in the context of Malaysia; further work can be extended to Western or other East Asian, such as Japanese and Korean, international contractors undertaking construction projects in Malaysia or selected developing countries around the region.

This study will benefit professionals involved with China-backed construction projects in countries sharing demographics and socio-economic characteristics akin to Malaysia. The outcome of the study is expected to facilitate project managers to devise proactive risk-mitigation measures to reduce the impact of these challenges and to improve project delivery.

The paper examined the challenges faced by CICs in the Malaysian context. This is a timely study, as China’s Belt and Road Initiative will provide considerable opportunities for Chinese companies in Malaysia.

This study aims to examine the role of financial management practices, which consist of financial disclosure, internal control, financial planning and budgeting and financial performance on Islamic social enterprises’ (ISEs) accountability.

Questionnaires were administered to financial officers of 102 Malaysian ISEs. Findings were analysed using Smart-PLS to examine the relationships between financial management practices and accountability.

Results of this study indicate a direct relationship exists between internal control and accountability. Relationships between other financial management practices and accountability are indirect through internal control. Hence, the data demonstrates that internal control has a mediating role on other financial management practices, which are financial disclosure and financial performance management with the accountability of ISEs.

This study has implicated the significant role of financial management practices in ISEs in the pursuance of their accountability especially internal control to achieve public trust.

Appropriate financial management practices, especially internal control, are essential for the ISEs to achieve good accountability.

This study contributes to the field of management and social accounting by providing empirical evidence on ISE practices specifically on financial management practices and accountability. This framework thus presents among the early attempts in studying accountability issues in ISEs.

Microcharity is a non-profit organization promoting social brotherhood through small donations and volunteer services among diverse members, aiming to address poverty through compassion, cooperation and humanitarianism. The study aims to comprehend the role of microcharity as an alternative to microcredit for poverty alleviation. It sheds light on the modus operandi, prospects and problems associated with microcharity.

The current study used a qualitative research design to investigate a social phenomenon while involving the researchers directly. The study applied participatory action research by involving participants and researchers to comprehend social challenges and evaluate their experiences. The study made considerable use of participant-observer data and field observations.

It has been revealed that microcharity has potential to address social challenges faced by the marginalized and vulnerable section of society.

This study is based on participatory action research, and therefore, it suffers from academic standardization and heavily depends on researchers. On the other hand, it offers practical approach to solve social problems and would bring forth realistic resolution by offering insights of those making use of micro charity for philanthropic activities.

The article is especially helpful for communities that must respond to emergencies and will be beneficial to individuals and institutions working for social welfare.

It will bring forth various facets of micro charity as an alternate for fundraising to rescue sufferers of social exigencies through collective efforts.

The article represents original scholarly research, leveraging the researchers' personal experience to enrich the understanding of microcharity. Its implications are valuable for communities involved in social welfare and can benefit individuals working for charitable institutions, cooperative societies, NGOs and social welfare programmes of government. Additionally, the study's insights can aid researchers in designing new methodologies to explore microcharity and its impact on social welfare initiatives.

Social enterprises (SEs) offer a unique context as they have the challenge of finding solutions that not only improve their economic performance but also their social performance, simultaneously. The purpose of this paper is to investigate whether learning orientation and new product development capability can support SEs to enhance both their economic and social performances.

A quantitative research design has been employed and data have been collected from a sample of 164 SEs in the UK.

The findings of this study illustrate that if SEs want to enhance their economic performance, they should ensure that learning orientation leads to new product development capability. Otherwise, learning orientation cannot improve their economic performance. However, surprisingly, learning orientation can impact SEs' performance not only by developing new product development capability but also by having a direct impact on their social performance.

This article contributes to the social entrepreneurship literature by illustrating the role of learning orientation and new product development capability in enhancing the economic as well as the social performance of SEs.

This study investigates non-government organisations' (NGO) current accounting and reporting practices in a developing economy context (Mauritius) and argues the case for reforms to enhance their transparency and accountability.

A content analysis of a sample of NGO annual returns was carried out followed by interviews with NGO officers and actors on the state of accounting and reporting practices in Mauritius. The authors analyse the data from a public accountability perspective.

The content analysis revealed poor accounting and reporting practices by Mauritian NGOs. Based on interview insights, the authors find that these poor practices arise due a lack of (1) NGO-specific accounting standards, (2) engagement with narrative reporting, (3) properly trained NGO officers and (4) proper monitoring and control. Some of the interviewees expressed their support for introducing online filing systems and accounting requirements that are commensurate with NGO size, improving regulatory oversight, while ensuring that NGO accounts are made available to the public.

While there are many calls for better NGO accountability and transparency in developing economies, little is known about the state of accounting and reporting mechanisms (and regulatory framework thereof) that could provide the basis for relevant reforms towards enhancing accountability. Considering the opacity of NGO information in Mauritius and recent concerns about money laundering practices and the perceived ineffectiveness of regulatory oversight, this first national assessment of accounting and reporting practices sheds light on current challenges and formulates locally appropriate recommendations for the sector.