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This study aims to prove the complexity of the relationship between CSR and financial performance (FP) and to decompose the complexity of the relationship using neo-institutional theory.

This research employs a meta-analysis that integrates 55 various contexts studied between 1998 and 2017 using correlation coefficient as the effect size.

This study proves that the nature of the relationship between CSR and FP is complex and suggests that the analysis of the relationship between the two variables includes institutional factors to produce generalizable conclusions. Country characteristics, forms and dimensions of CSR, CSR measurements and FP measurements explain the complexity of the relationship between CSR and FP.

Future research is expected to include industry characteristics and the corporate governance model in the analysis of the relationship between CSR and FP. Differences in industry characteristics affect the selection of CSR forms and dimensions, bringing it the potential to influence the relationship between CSR and FP. The corporate governance model adopted by developing countries and developed countries also has the potential to be an institutional factor to influence the relationship between CSR and FP.

This research proves that the complexity of the relationship between CSR and FP is nature given. This research explores the factors causing the complexity of the relationship using neo-institutional theory, which, to the author's knowledge, has not been done by other researchers.

This paper aims to discuss the factors that cause individuals to commit fraud, especially in the public procurement context. All this time, an empirical review of public procurement fraud has only focused on the macro and micro level, as well as its losses on the country's economy. This paper highlights individuals’ fraudulent behavior from the four elements of the fraud diamond theory, namely, pressure, opportunity, rationalization and capability.

This paper is a literature review that discusses the fraudulent behavior of bureaucrat as a procurement official in the context of public procurement. This review uses fraud diamond theory as its theoretical framework to explain the attributes to do fraud.

Public procurement is a high-risk area for fraud (corruption), particularly in the government institution. It cannot be denied that the situation factor (pressure and opportunity) will interact with psychological aspects (rationalization) and individual capability to direct the individuals to commit fraud. This study discusses how existing pressure (motivation) and opportunities are used by individuals who have the capability to rationalize their actions. This literature review also endeavors to shed light on the strategy to prevent, detect and control the causes of fraud.

This paper provides an understanding of regulators, auditors and other employees in recognizing the characteristics and nature of fraud antecedents. This understanding can help prevent various forms of procurement fraud that occur within their organizations. This paper also can be a guideline to assist public sector organizations in designing effective internal control systems to prevent fraud in the process and practice of public procurement.

Public procurement has a central role that enables the government to allocate the budget effectively and efficiently. Compliance in implementing procurement rules and procedures will improve the quality of public services.

There exists relatively little study outlining the factors underlying of bureaucrats’ (procurement official) opportunistic behavior on procurement activities. The authors focused on bureaucrats’ behavior because they have unique positions of power and responsibility of the procurement process. On the one hand, they have a crucial role in serving the public and safeguarding public assets. On the other hand, they have the ability to collaborate with politicians and business actors in corrupt procurement practices. Therefore, the discussion on this topic is very relevant and interesting.

This study aims to investigate the factors that influence the sustainable online purchase intentions of consumers during the COVID-19 pandemic. This study also examines the role of relational benefit and site commitment in the study model.

Data were obtained from a survey of 356 Bangladeshi consumers who were voluntarily using the internet during the COVID-19 pandemic. Data were analyzed using partial least square structural equation modelling with Smart PLS 3.0 and SPSS V25 tools.

The results show a positive and significant relationship between consumers’ personal innovativeness and impulse purchase orientation with their relational benefit and site commitment, social influence with relational benefit, relational benefit with site commitment, site commitment with the intention to purchase. Moreover, the study found that relational benefit mediates the relationship between impulse purchase orientation and social influence with site commitment. The results also indicate that site commitment mediates the relationship between personal innovativeness and impulse purchase orientation with the intention to purchase. The results further indicate that site commitment mediates the relationship between relational benefit and intention to purchase.

The findings allow online stores to consider crucial factors in their policies when making strategic decisions regarding the factors impacting consumers’ online purchasing intention during the COVID-19 pandemic.

In this study, a research framework is developed with a focus on the sustainable consumer intention to purchase. This study, therefore, adds to the existing literature by analyzing the factors that determine online purchase intentions during the COVID-19 pandemic in Bangladesh, given the limited number of studies on the online consumer behavioral intentions in related circumstances to COVID-19.

This study seeks to investigate how psychological capital (PsyCap), proactive personality and perceived organizational support (POS) influence organizational citizenship behavior (OCB) through the lens of meaning of work (MoW) within correctional institutions in the North Sumatra, Indonesia.

This study employed a quantitative approach involving 276 officers. Path analysis was conducted utilizing the partial least squares-structural equation modeling (PLS-SEM) technique.

The ten-hypotheses testing showed that one hypothesis is not supported, specifically the effect of proactive personality on OCB. However, the indirect effects of PsyCap, POS and proactive personality on OCB through MoW were successfully proven.

The results of this study both reinforce and provide insights into how the MoW can contribute to OCB, particularly within the context of densely populated correctional facilities. It aims to fill a significant gap in the current body of knowledge and enhance our understanding of the key factors that influence the behavior of correctional officers in a challenging and complex environment.

No country is free from financial crime issues. Therefore, this paper aims to discover how to control financial crime from the perspective of national culture.

This study conducted a bibliometric approach and systematic literature review analysis of 47 publications in the Scopus database.

Bibliometric and content analyses show that national culture is more often associated with tax evasion, money laundering and corruption. The role of national culture is less investigated currently in the schemes of financial statement crime, workplace fraud and cybercrime. Overall, the study concludes financial crime can be prevented by developing a culture that supports anti-fraud measures. These include individualized country profiles, feminism, low power distance, tolerance for uncertainty, short-term orientation and restraint.

This research provides clear knowledge of the role of the six dimensions of national culture in fighting financial crime. Finally, this study is also valuable for decision-making in designing more effective financial crime prevention programs.

This study investigates how consumers perceive the packaging of Philippine coffee social enterprise products and how this impression affects their willingness to purchase based on sensory expectations, brand attitude, product quality perception, and price perception.

Following a positivist research philosophy, this study used empirical methods, surveying 263 coffee consumers. The coffee packaging prototypes varied across material and graphic designs. The data was analyzed statistically using the Friedman test and Spearman correlation.

It was found that packaging elements elicit an equal share of emotional responses. Graphics have a greater impact than materials. Females are more affected by visuals, while materials influence males more. Further, packaging design correlates positively and significantly with consumer impressions and willingness to buy.

The sampling methodology limits generalizability. Future studies can use integrated models to analyze the effects of additional packaging variables like color and shape.

Coffee enterprises should focus on graphic rather than material elements. Paper packs with patterned graphics are most attractive to consumers. Targeted gender-sensitive packaging designs are needed. Standardized packaging can help build the Philippine coffee social enterprise industry and support small-scale farmer livelihoods. Environmentally sustainable materials should be prioritized.

The findings contribute to the success and growth of small-scale farmers and social enterprises in the Philippines. These businesses can attract more consumers, increase their market share, and ultimately generate more significant social impact by implementing packaging design strategies that effectively communicate product quality, sustainability, and social value.

The study uniquely integrates diverse methods to provide holistic insights into jointly analyzing the effects of packaging materials and graphics. It proposes an expanded conceptual role of packaging in shaping product perceptions using the affective response framework and Kansei approach.

The purpose of this study is to describe and explain the relationship between organizational justice, as an environment and as a buffer and suppressant for influencing cynicism about organizational change (CAOC), thereby influencing change-supportive behavior (CSB) and its impact on higher education performance (OP). The social cognitive theory was applied to test the moderating role of perceived organizational justice in the relationship between CAOC, CSB, and OP.

The research found support for the proposed model using data collected from 91 faculties at 10 autonomous higher education institutions in Indonesia and a multisource research design with a non-academic staff sample.

This finding confirms that distributive and interactional justice only influences organizational performance when perceived as moderate or high. The moderated mediation analysis findings were supported by the moderating variable of procedural justice but were supported by the moderating variables of distributive and interactional justice.

As a determinant of CAOC on non-academic staff in Indonesia, a country with a high-power distance, cynicism towards change is difficult to detect due to the prevalence of silent cynicism.

This paper aims to construct a conceptual framework which explains the relationship between governance of zakat institutions and zakat payment compliance by using the organisational legitimacy theory.

This paper adopts content analysis and a review of multidisciplinary literature that primarily relate to zakat institutions, public governance and compliance behaviour.

The paper has developed a model, adapted from Abioye et al. (2013), concerning the influence of governance mechanisms on zakat payers’ compliance using trust as a moderator. The model comprises four governance mechanisms which influence zakat payment compliance. The four mechanisms include the board and leadership attributes, transparency and disclosure practices, stakeholder management practices and procedural justice. Trust has a moderating effect on the relationship between governance and zakat compliance.

This model is applicable to regulated zakat systems, where the state has established zakat institutions and regulations for the collection and distribution of zakat, such as Saudi Arabia, Pakistan, Sudan and Malaysia.

This paper proposes a model, based on Abioye et al. (2013), to explain the influence of governance on zakat payment compliance. The novelty of the study is the addition of one new critical variable, procedural justice, to the Abioye et al.’s (2013) framework. Secondly, the model is proposed for regulated zakat jurisdictions.

This paper aims to enhance the understanding of tax non-compliance behaviour of owner-managers of small and medium enterprises (SMEs) in Yemen. Drawing on the behavioural perspective and not on the Sharia per se, this study investigated the perspectives of Muslims towards government’s right to impose tax, summarised in three categories: forbidden, permissible and permissible under certain conditions.

This study was conducted using a self-administered survey to collect the required data from a sample of 500 SMEs in Yemen. Non-compliance is measured in terms of a single hypothetical tax scenario covering four types of tax situations. Yet, Muslims’ perspective towards the government’s right to impose tax was measured using the three perspectives stated above.

As the major finding, Muslims’ perspective towards taxation has a significant influence on their likely tax compliance behaviour. Specifically, the taxpayers who believed that tax is totally permissible (i.e. the government has the right to impose tax) were more compliant than those who believed that tax is totally forbidden. Furthermore, taxpayers’ non-compliance decisions are statistically related to tax rate and penalties.

The findings could serve as a useful input for taxation policy and strategy in Yemen. It is recommended that government should stress the importance of paying tax as a citizen’s obligation and also emphasise the religious legality of taxation, as it is used for public purposes.

This study differs from the existing literature in that its empirical investigation scrutinises the effect of citizens’ perspectives towards taxation on their non-compliance behaviour within the Islamic religion itself, particularly, in a typical Muslim community such as Yemen. The study is pioneer in adopting the views of different scholars on the government’s right to collect taxes based on three religious views (forbidden, permissible and permissible under certain conditions), which were used for measurement.

The individual perspective of dynamic capabilities and family firms could be useful to shed light on the relationship between these topics, considering not only the heterogeneity of family businesses but above all the diversity of their collaborators, highlighting the underlying elements through which these firms are sustained.

This paper is based on systematic research, considering the most relevant literature about dynamic capabilities and family firms.

Findings highlight the individual perspective of dynamic capabilities and family firms, where we identify the main elements that family businesses must be aware of to be more innovative: high knowledge management/social capital, high entrepreneurial mindset/orientation, high tradition (retrospective and prospective), high empowering leadership, high next generation involvement, extended SEW (long-term perspective), risk-neutral, low conservative/inertia/paternalism and low emotionally attached.

The paper analyzes relevant studies on dynamic capabilities and family firms, proposing a research agenda with questions for further inquiries that cover inertia, paternalism, digital transformation and the individual perspective of dynamic capabilities and family firms. In addition, the authors provide practical implications for these topics.