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In the present era, the achievement of employee Islamic performance has become a significant challenge for organizations. The purpose of the study is to examine the effect of Islamic leadership on employee Islamic performance directly and indirectly by bridging the connections between employees’ Islamic organizational values, Islamic organizational culture, and Islamic work motivation among the employees of Egyptian banks.

The authors used quantitative methods in this study and based its findings on the data received from 312 respondents in response to a questionnaire.

By using SmartPLS 4, this study’s findings demonstrate that Islamic leadership has a positive and significant effect on Islamic organizational values, culture, employee Islamic performance and work motivation. While Islamic organizational values and Islamic organizational culture do not significantly impact employee Islamic performance, Islamic work motivation is a significant predictor of employee Islamic performance. On the one hand, Islamic organizational values and Islamic organizational culture do not mediate the relationship between Islamic leadership and employee Islamic performance. On the other hand, Islamic work motivation is a mediating variable that significantly develops the relationship between Islamic leadership and employee Islamic performance.

The study’s findings support policymakers and human resource management practitioners to develop plans and strategies which enhance the Islamic performance of organizations’ employees. In addition, this study’s findings provide insights for researchers and academicians in developing Islamic leadership within their organizations so that they operate by Islamic values and codes.

Finally, by offering an integrated model of Islamic leadership, Islamic organizational values, Islamic organizational culture and employee Islamic performance, this study’s findings fill the gaps in the context of bank employees in a developing country, namely, Egypt.

This study aims to propose a framework for Halal Food Sustainable Traceability, with the purpose of investigating the implementation of traceability and sustainability within organizations operating in the halal food industry as well as exploring the impact of these practices on organizational performance. This study examines the meat processing sector in Indonesia, focusing on medium to large-scale industrial operations. The rationale for this investigation stems from Indonesia’s substantial potential in the competitive worldwide halal food industry.

The research framework has been developed by an extensive review of relevant literature, with a specific emphasis on the cycle of the halal food sustainable traceability framework. This cycle encompasses four key stages, including the roles played by authorities, the process of standardization, the implementation phase and the importance of collaboration. The study analyses and validates data using partial least square-structural equation modeling and empirically tests the theoretical framework using 109 Indonesian halal food industry data.

The research identifies potential obstacles and difficulties that may arise during different phases of the halal food sustainable traceability framework. Concerns regarding authority, standardization, implementation and collaboration are among these. In addition, strategies for overcoming these obstacles are deliberated upon, including knowledge sharing, transparency, ongoing reporting and strategic collaboration.

The present study introduces a Halal Sustainable Traceability Framework that incorporates the principles of halal, traceability, sustainability and their effects on organizational performance. This study offers significant perspectives on the difficulties and resolutions pertaining to the traceability and sustainability of halal food in Indonesia.

Cloud accounting has emerged as a compelling area of research, experiencing significant growth in recent years. Therefore, this paper seeks to analyze the dispersed academic literature on cloud accounting research. Through this review, this study aims to gain insights into various aspects including research methodologies, frameworks, geographical dispersion, trends, pivotal factors and causal relationships pertinent to cloud accounting.

To offer a comprehensive and objective overview of cloud accounting research, this study adopts a systematic literature review approach. Seventy-five papers published between 2013 and 2023 were selected from the Scopus database, Springer Link, Emerald Insight and IEEE Xplore, following specific criteria outlined in the PRISMA process.

Analysis reveals that cloud accounting research is organized into four primary themes: understanding the benefits and challenges of cloud accounting; identifying factors influencing cloud accounting adoption; exploring factors influenced by cloud accounting implementation; and examining the mediating role of cloud accounting. Besides, the analysis indicates a notable surge in cloud accounting research from 2021 to 2023, with 40 articles published during this period, signaling a growing interest in the topic. Previous studies primarily concentrated on developing countries, with Jordan, Indonesia, Malaysia, India and Nigeria emerging as focal points. The organizational level was predominantly explored, particularly in the context of small- and medium-sized enterprises, indicating a trend toward organizational-level analysis. Notably, a significant portion of cloud accounting studies were not published in prestigious journals indexed under Scopus.

This study provides insights into the publication status of cloud accounting by year, journal and country. Methodological, theoretical and unit of analysis information is also presented. Finally, the study outlines limitations and suggests future research directions.

This study aims to investigate the relationship between political connections and the narrative disclosure tone of management discussion and analysis (MD&A) reports in Indonesia during the normal economic (2018 to 2019) and the COVID-19 pandemic (2020 to 2021) periods.

Data on political connections were collected manually from annual reports, government websites and online search engines. Meanwhile, the narrative disclosure tone was measured from the MD&A reports according to the wordlist by Loughran and McDonalds (2011) processed with Diction 7 software. Multiple linear regression was used to test 414 nonfinancial corporations listed on the Indonesia Stock Exchange for the 2018–2021 period.

Under normal economic conditions, the results support impression management theory, where political connections are used to frame information with a more positive tone. Data obtained during the COVID-19 pandemic, on the other hand, confirm the incremental information theory. Furthermore, companies connected to actively serving state leaders consistently present MD&A reports with a more positive tone in both research periods. Proximity to legislative and government institutions allows politically connected companies (with members of the parliament or any political figures/party leaders/officials with strategic functions) to present MD&A reports with a negative tone and more information during the pandemic. The results are robust to alternative measures and endogeneity testing.

To the best of the authors’ knowledge, this is the first study to explore the association between political connections and narrative disclosure tone in Indonesia by considering the moderating role of the COVID-19 pandemic.