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Higher education and its leadership are not yet using their potential impact for a sustainable future. This paper aims to focus on UN developments and the long history of university involvement in sustainability might create more interest and understanding that sustainably oriented universities are actually possible and a much stronger role for higher education is needed when nations are discussing their future.

Literature review with a focus on international treaties and declarations on the UN level and international university networks, literature review of the background and potential of the whole-institution approach and the need/suggestions for further research, also to measure advancement.

History shows a strong engagement of higher education with sustainability from its beginnings. There have been strong calls/offers from within university networks to take a crucial role in moving towards sustainable development that involves more than teaching about sustainability. The international community calls for higher education to be involved in policymaking rather than simply implementation, have been limited and the full potential of higher education institutions using all opportunities such as being living labs for sustainability has not as yet been realized. Currently, calls for engagement are often still limited to training and providing research when scientific evidence is wanted.

Literature review focused on UN level treaties/declarations English- and German-language review national developments limited to samples of members of the Sustainable Development Goal (SDG) 4 subcluster in the Higher Education and Research for Sustainable Development (HESD) Global Cluster by the International Association of Universities (IAU).

Guidance for university leaders and other stakeholders to become aware of and consider a whole-institution approach. Practitioner relevance as countries is encouraged to embed UN recommendations, treaties and declarations. Defining opportunities for further research. Presenting the HESD Cluster by the IAU as a sample for new approaches of higher education to interact with the SDGs.

Strengthening the role of higher education in the pursuit of a better future would focus on science and research as a neutral basis for decision-making and policy development. Sustainability embedded in all streams of university can help universities to be a practical example of the possibilities of sustainability at work.

Composition of authors with UN background and involvement. Focus on UN treaties/declarations and guidance for academics and practitioners in leadership on adopted UN and other international documents. Summarizing the background of the whole-institution approach as a genuine development over time but including limitations and implications for future roles for higher education leadership. IAU SDG 4 Subcluster is unique in its own approach and with its connections to a global network of higher education institutions and UNESCO.

The purpose of this paper is to share the experience of Universiti Sains Malaysia in promoting the sustainable development agenda through its leadership role in the Regional Centre of Expertise (RCE) Penang using an “inside‐out approach”.

This paper describes the institutional structure, policies and programme within the campus, and activities carried out with the surrounding community to promote sustainable development.

Being part of the RCE network provides various reciprocal benefits. One, it provides a greater opportunity and an impetus for the university to transform itself into an agent of sustainable development. Two, it serves as an excellent platform for the university‐community partnership programme which brings the two closer together. Three, it improves the university's reputation and allows it to participate in regional and global discussions on sustainability and the sustainable development agenda.

This paper provides an example of establishing and promoting education for sustainable development through university research, teaching and learning as well as community engagement.

The format of the main discussion is offered as a potential model for adoption by others engaged in education for sustainability.

The role of big data and data analytics in the audit engagement process is evident. Notwithstanding, understanding how big data influences cognitive processes and, consequently, on the auditors’ judgment decision-making process is limited. The purpose of this paper is to present a conceptual framework on the cognitive process that may influence auditors’ judgment decision-making in the big data environment. The proposed framework predicts the relationships among data visualization integration, data processing modes, task complexity and auditors’ judgment decision-making.

The methodology to accomplish the conceptual framework is based on a thorough literature review that consists of theoretical discussions and comparative studies of other authors’ works and thinking. It also involves summarizing and interpreting previous contributions subjectively and narratively and extending the work in some fashion. Based on this approach, this paper formulates four propositions about data visualization integration, data processing modes, task complexity and auditors’ judgment decision-making. The proposed framework was built from cognitive theory addressing how auditors process data into useful information to make judgment decision-making.

The proposed framework expects that the cognitive process of data visualization integration and intuitive data processing mode will improve auditors’ judgment decision-making. This paper also contends that task complexity may influence the cognitive process of data visualization integration and processing modes because of the voluminous nature of data and the complexity of business processes. Hence, it is also expected that the relationships between data visualization integration and audit judgment decision-making and between processing mode and audit judgment decision-making will be moderated by task complexity.

There is a dearth of studies examining how big data and big data analytics affect auditors’ cognitive processes in making decisions. This paper will help researchers and auditors understand the behavioral consequences of data visualization integration and data processing mode in making judgment decision-making, given a certain level of task complexity.

With the advent of big data and the evolution of innovative audit procedures, the constructed framework can be used as a theoretical foundation for future empirical studies concerning auditors’ judgment decision-making. It highlights the potential of big data to transform the nature and practice of accounting and auditing.

This paper aims to examine the effect of top management support (TMS) and risk management (RM) on the internal audit activities (IAA) and fraud mitigation (FM) in the Libyan banking sector.

The data is collected using a survey questionnaire of 16 commercial banks in Libya and analysed using a structural equation modeling.

The study shows positive and significant relationships between RM and employees’ FM and TMS and employees’ FM. The study also demonstrates a significant mediating effect on the relationship between RM, TMS and FM.

The study is conducted in the Libyan banking sector. Further research is needed in other contexts and sectors to understand the contribution of the RM and TMS on FM, including the impact of technology and internal audit characteristics in terms of experience, education and professional certificates on FM.

The study is the first attempt to explore FM in an emerging economy, particularly Libya, by introducing IAA as a mediator. The study provides implications for regulators and top management in the banking sector.

This study investigates the relationship between leaders' ethical behaviors and internal whistleblowing among hotel employees through the mediation role of organizational virtuousness. According to the conceptual framework, ethical leadership creates a virtuous workplace and encourages whistleblowing.

A survey approach with responses of 442 employees from Egyptian five-star hotels was used. Structural equation modeling (SEM) was used to test the hypotheses proposed based on leader–member exchange (LMX) and ethical leadership theories.

Ethical leadership has a favorable impact on organizational virtuousness and, as a result, has a significant impact on whistleblowing intention. The ethical leaders–subordinates' intents to whistleblow association partially mediated organizational virtuousness. To assist them in reporting ethics violations, most hotel employees require organizational characteristics, such as organizational climate and psychological empowerment, in addition to individual characteristics, such as moral bravery and ethical efficacy.

The conceptual framework of this paper adds a new guide for future research related to the hospitality literature, which is how employees' intent to internal whistleblowing. As such, senior management should serve as a moral role model for hotel employees, inspiring them to be moral and allowing them to participate in decision-making.

本研究擬透過組織德行所扮演的仲介角色，去探討領導者的道德行為與酒店員工間內部舉報的相互關係。根據有關的概念框架，領導倫理會為機構創造一個富有道德的工作場所，以及鼓勵員工互相舉報不當的行為。

研究採用調查方法進行，數據來自442名於埃及五星級酒店工作的僱員的回覆。研究人員以結構方程模型來測試研究的假設 － 研究的假設乃根據領導者－成員交換理論和倫理型領導理論而提出的。

領導倫理會給組織美德帶來積極的影響，因此，領導倫理也會給舉報動機帶來重要的影響。領袖－下屬舉報合夥人合乎道德的動機，對組織美德起著仲介作用。若要酒店僱員舉報違反道德規範的行為，除了僱員須有個人特質、如道德勇氣和倫理效能等之外，酒店亦須具備一些組織特徵、如組織氛圍和心理賦權等。

本研究的概念框架，給探討僱員作內部舉報行為的動機的學者提供新的指引，為餐旅業的研究提供方向。組織的高級管理人員應以身作則，為僱員建立道德典範，鼓勵他們遵循道德規範而行事，並容許他們參與決策。

The purpose of this report is to present the findings of a five-day course for AKEPT – the Malaysian Leadership Academy in the Ministry of Higher Education. The course was held from March 24-28th, 2014, for over 50 lecturers, professors, deputy deans and deans from Malaysian universities.

Senior lecturers and professors deliberated for the first three days on the futures of higher education in Malaysia. They presented their scenarios and recommendations to the deans. The deans used these findings to articulate their own preferred futures in the last two days. The future-oriented discussions were framed by the “six pillars” futures approach (Inayatullah, 2008; Inayatullah, 2015; Inayatullah and Milojevic, 2015).

The core of their recommendation consisted of a move by 2025 from the current fragmented university governance structure to a streamlined consortium model. Instead of the factory, a collection of linked longhouses or “rumah panjang” was offered as a way forward. This new model would have two immediate benefits: considerable cost savings and enhanced mobility for students and professors.

This case study presents scenarios and strategies. Limitations include the willingness of the Ministry to act on these recommendations. However, as this course was part of a number of foresight processes in Malaysia, even if these particular recommendations do not realize, they are steps in creating an ecology of foresight and of possible university transformation.

This study links causal layered analysis, scenarios and visions to recommendations in the context of a multi-year foresight process.

The study includes valuable discussions by leading Malaysian thinkers and administrators on the futures of the university.

This was one of the few workshop-oriented interventions used the anticipatory action learning “six pillars framework”. It is especially valuable as it is the third year of futures intervention in higher education. The study contrasts with traditional expert-based forecasting in Asia.

This study aims to gain insight into how employee psychological and human resource (HR) practices impact employee work engagement behavior. In addition to that, the research model of this study has tested the moderating relationship of affective employee commitment between employee work engagement and sustainable employability.

The research model is empirically tested with data set of 311 responses retrieved from an employee working in private organizations. Sample size of this study is computed with prior power analysis. Data were analyzed with partial least square-based structural equation modeling (SEM).

Findings of the SEM revealed that altogether psychological well-being, psychological empowerment, HR compensation, HR training, transformational leadership and job enrichment have explained R² 66.1% variance in employee work engagement. Concerning individual impact size psychological well-being has shown medium level effect size (f²) in measuring employee work engagement. However, all other exogenous variables have shown a small effect in determining employee work engagement. The moderating effect of commitment is confirmed in such a way that the relationship between employee work engagement and sustainable employability will be higher when affective commitment is higher.

This research has synthesized HR literature into four core dimensions of HR practices and, hence contributes to HR literature. Similarly, this research contributes to well-being theory while integrating employee psychological well-being into the research model. For HR practitioners this research revealed that psychological well-being, psychological empowerment, affective employee commitment, transformational leadership, HR compensation and HR training are core factors, which influence employee behavior toward work engagement and sustainable employability.

The current research is unique as it investigates sustainable employability phenomenon with an integrated research model that combines employee psychological and HR factors. The concept of sustainable employability is less studied, and therefore this research fills the research gap in this context.

This study aims to gain insight into factors that impact employee readiness to change and organizational change management. Therefore, an integrative research model is developed with the combination of perceived competence, perceived relatedness, perceived autonomy, codification strategy and personalization strategy to investigate employee readiness to change. The research model tests the mediating role of employee readiness to change between factors underpinned self-determination theory, knowledge management strategy and organizational change management. In addition to the moderating role of self-efficacy is examined between the relationship of employee readiness to change and organizational change implementation.

This research is conducted under a positive paradigm, and therefore, a quantitative research approach is incorporated to design a research strategy. The research model is empirically tested with a sample size of 361 employees working in commercial banks of Pakistan. For data analysis, the structural equation modelling approach is applied.

Empirical findings indicate that altogether perceived competence, perceived autonomy, perceived relatedness, codification and personalization strategies had explained 76.8% variance in employee readiness to change. The effect size analysis shows that codification strategy has the largest impact in determining employee readiness to change. Therefore, the relatedness of employee tasks stands at the second stage in determining employee readiness to change. The predictive relevance of the research model is computed through blindfolding procedure and revealed substantial predictive relevance in measuring employee readiness to change. The findings of the research confirmed that the relationship between employee readiness to change and organizational change implementation will be stronger when self-efficacy is higher.

The current research has several contributions to theory and practice. Theoretically, this research extends the self-determination theory with knowledge management strategy and enriches literature in employee readiness to change and organizational change management context. Practically, this research suggests that policymakers should focus on factors underpinned by self-determination theory and knowledge management model to develop a positive attitude among employees towards readiness to change. Similarly, self-efficacy is another important factor that moderates the relationship between readiness to change and change implementation and should be considered for managerial implication.

This research is significant as it integrates two unique models, namely, the self-determination framework and the knowledge management model to investigate employee readiness to change. In addition to that, the research model is extended with the moderating effect of self-efficacy between the relationship of employee readiness to change and organizational change implementation.

The present paper aims to propose a viable alternative model for human capital development (HCD), termed as the integrated cash waqf micro enterprises investment (ICWME-I) model, which is expected to contribute to the development of micro enterprises in Malaysia.

This is a conceptual paper for the development of the ICWME-I model. It is purely qualitative in nature, using content analysis. It comprehensively reviews the literature related to HCD issues faced by micro enterprises and existing studies related to cash waqf (Islamic endowment) to construct the ICWME-I model.

The proposed ICWME-I model is specially designed for HCD of micro enterprises. It is an appropriate initiative to upgrade micro enterprises through HCD programmes by ensuring proper utilization of cash waqf funds to build modern training centres at subsidized costs with state-of-the-art facilities. The training centres would subsidize the participation fees of micro enterprises and provide them with facilities to undertake education and training programmes, as well as other kinds of activities for upgrading, improving and enhancing human capital capacity and skills of micro enterprises. The potential challenges of the ICWME-I model are also highlighted in this study.

This paper attempts to construct the ICWME-I model based on an extensive review of literature related to micro enterprises, cash waqf and HCD. Among its major limitations is the fact that the ICWME-I model is not empirically validated and tested in this research. This can be carried out in future studies.

The present study could have an enormous impact on micro entrepreneurs via HCD programmes. The most important impact would be on government budgets, as this ICWME-I model is expected to generate its own funds from cash waqf for micro enterprises’ HCD.

This paper brings forward an original and viable model to develop human capital for micro enterprises development. This model involves the building of training centres using cash waqf raised from donors.

This paper aims to scrutinize the misconceptions about maqāṣid al-Sharīʿah (objectives of Islamic law) that complicate its actualization, particularly in Islamic finance.

This study adopts a qualitative inductive method to identify the flaws in understanding maqāṣid al-Sharīʿah vis-à-vis Islamic finance. It uses the views of classical and modern maqāṣid scholars to critically examine the flaws.

This study concludes that the five objectives of the Sharīʿah constitute the framework of maṣlaḥah (well-being). The levels of maṣlaḥah ― namely ḍarūriyyāt (essentials), ḥājiyyāt (needs) and taḥsīniyyāt (embellishments) ― are the categories of the means to ends. The demand for financial products falls under the ḥājiyyāt and taḥsīniyyāt categories, not ḍarūriyyāt. The maqāṣid (objectives) are derived from aḥkām (provisions) being verified by the parameters, while aḥkām are guided by maqāṣid.

This study recommends further research to theorize the concepts of ḍarūriyyāt, ḥājiyyāt, taḥsīniyyat and mukammilāt (complements); to harmonize the maqāṣid with their essential elements and to formulate a conceptual framework for actualizing maqāṣid al-Sharīʿah in Islamic finance.

This paper will improve perceptions and bridge gaps between the understanding of maqāṣid theory and existing practices. It suggests that instead of ḍarūriyyāt, Islamic financial institutions (IFIs) should refer to ḥājiyyāt and taḥsīniyyāt.

This paper identifies and clarifies the misconceptions about maqāṣid al-Sharīʿah vis-à-vis Islamic finance in the existing literature. The findings align with the views of leading maqāṣid scholars in understanding the idea.