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This paper aims to explore the impact of digitalisation on waqf activities, focussing on blockchain, crowdfunding and artificial intelligence to predict future trends in digitalisation within waqf activities.

The study used a quantitative approach to combine the Unified Theory of Acceptance and Use of Technology (UTAUT) and Diffusion of Innovation Theory (DIT) to comprehensively analyze the elements that affect the adoption of digital technology. SmartPLS software conducted the data analysis after collecting the data using SPSS. In this study, 310 respondents comprising Muslims who contribute to waqf were collected.

This research provides important insights into the elements influencing future behavior and can help policymakers promote and facilitate the digitalisation of waqf activities, not only in Malaysia but also in similar situations worldwide.

Analysis indicated that four hypotheses were validated, implying that effort expectancy, compatibility, observability and trialability are significant determinants affecting intention. The findings suggest significant potential for further research. This paper delineates numerous methodological challenges and concerns while proposing recommendations for further research. Future research could use additional search phrases and engines not incorporated in this study to provide a more comprehensive overview. This study primarily concentrates on the applications of waqf development, digitalisation, blockchain, crowdfunding and artificial intelligence.

The four hypotheses regarding facilitating condition, performance expectation, relative advantage and social influence were not supported as they were found to have no significant impact on intention. For practitioners, based on the findings, it can give some insight into digitalisation’s influence on the intention of contributing to waqf in society. As for the researchers, there could be some ideas to study other than the factors mentioned in this study, as well as the supporting literature for their studies.

This paper provides useful insights on how emerging technology can potentially disrupt the traditional waqf landscape. It emphasizes the unique contributions of digitalization in improving transparency and accessibility, blockchain in ensuring security and trust, crowdfunding in mobilizing resources and artificial intelligence in optimizing decision-making processes.

Purpose: This chapter identifies performance factors that have the strongest impact on companies’ sustainable outcomes and compares the obtained results across different sectors.

Methodology: About 3,384 observations were gathered from 2015 to 2022 from companies in communication services, energy, financials, real estate, and utilities sectors that comprise the ‘STOXX Global ESG Leaders Select 50’ index. The multiple regression model is constructed with companies’ ESG scores as dependent variables and independent variables representing operational, financial, and market performance.

Findings: Companies that tend to have higher operational and financial performance in the financial sector are more likely to have higher ESG performance. The financial performance results of companies showed the strongest statistically significant relationship with environmental and the weakest with governance scores.

Implications: Results benefit private and institutional investors aiming to create more sustainable portfolios. The obtained results indicate that these investors should focus on companies operating in the financial and energy sectors with higher performance results. Better ROE, ROA, and Tobin’s Q may have a negative impact on sustainable outcomes for companies operating in the real estate and utility sectors.

Limitations: Firstly, not all ESG index providers disclose information about their index constituents. Secondly, within the chosen ‘STOXX Global ESG Leaders Select 50’ index, not all constituents had complete ESG data available on the Bloomberg platform. When selecting the analysis period, it was observed that the accessible ESG data on Bloomberg covers a relatively short time span, only from 2015 onwards.

Future research: A larger number of companies by choosing a more comprehensive available ESG index.

Islamic economic ideology has exerted a profound influence on the evolution of the open market, particularly in the domains of individual property rights, unobstructed commerce, and restrained governmental interference. The Islamic doctrine pertaining to individual property rights underscores the entitlement of individuals to possess and exercise dominion over their possessions, and this fundamental doctrine has played a pivotal role in shaping the unrestrained market. Islamic economic philosophy also champions free trade, affording individuals the freedom to exchange commodities and services devoid of governmental constraints. This doctrine has contributed to the creation of a more efficient and prosperous economic milieu. Ultimately, Islamic economic thought propagates the concept of delimited governmental involvement in economic affairs. This principle affords enterprises the latitude to undertake risks, while empowering entrepreneurs to establish novel companies, both of which are integral to economic expansion. The undeniable contributions of Islamic economic thought to the maturation of the open market are incontestable. These principles have been instrumental in the establishment of a more efficient, flourishing, and vibrant economic landscape. As our world becomes progressively intertwined, it remains imperative to retain the insights gleaned from Islamic economic thought and persist in the pursuit of an equitable and free market system.

This study aims to transcend geographical boundaries and provide insights into innovative strategies used by Indian Asset Reconstruction Companies (ARCs) in managing distressed assets. The study examines the origins, evolution, challenges and opportunities faced by ARCs to derive lessons that can be universally applicable and serve as a valuable blueprint for global investors and institutions seeking effective strategies in managing distressed assets. From a legal and compliance angle, this opens up many perspectives that would help plug loopholes and grey zones within the legal ambit for organisations and institutions.

The study invokes a critical review of existing literature, news, discussions and publicly available information from reliable sources such as the central bank’s websites to develop the viewpoints and provide recommendations.

ARCs face challenges, recovering only 19.15% of distressed assets in 2022. Despite constraints like funding, governance issues and regulatory hurdles, there is a substantial opportunity for investors in the Rs. 9.6 lakh crore non-performing assets. The study suggests strategic assessments by banks, emphasises ARCs’ roles in specific sectors and calls for regulatory adjustments. With diverse investors and favourable regulations, this evolving landscape offers significant global opportunities for policymakers and investors in distressed assets.

This study serves as a valuable guide for shaping resilient policies, fostering cross-border collaborations and optimising distressed asset management strategies on a global scale.

This study breaks new ground by examining the private ARCs sector within an emerging economy’s dynamics, presenting insights relevant to global distressed markets. This study serves as a unique resource for those navigating the complexities of distressed markets globally, providing insights that can inform strategies, policies and academic discussions in the broader financial landscape.

This study aims to explore the country’s contribution to research on halal food small- and medium-sized enterprises (SMEs) taken from the Scopus database for 10 years from 2013 to 2022 so that it can provide an overview of the effort that needs to be made by the government to improve research in this field.

The method used in this study was bibliometric analysis. The data comes from the Scopus database over the past 10 years (2013–2022). To create data visualization and network analysis using VOSviewer, Scimago Graphica, Bibliometrix and MS Excel.

Research on halal food SMEs has grown by almost 25%, with Malaysia leading with 447 publications. The UK is the leading country in publishing research articles with 44 journals. Malaysia has the most institutions (40 institutions for 25% globally). Malaysia has most research funding agencies (22 for 14% globally). Malaysia has the highest number of citations in halal food SMEs, with 3547 citations, followed by China and Indonesia. Malaysia has also the highest number of collaborating researchers and the most invitations. Future research focuses on sustainability, social issues, Internet of Things technologies, innovative technologies and strategies to increase productivity and competitiveness.

This research is a reference and overview of future research in halal food SMEs with the perspective of a country contribution angle. It provides input to the government on what needs to be done to develop research in the halal field in line with the goal of a country becoming the center of the global halal industry.

This literature review aims to portray the thematic landscape of the Pacific Accounting Review (PAR) from 2013 to 2023. This paper also synthesises the special issues in PAR and identifies the main research streams that facilitate contemplating the dialogic interactions between PAR and real-world challenges. Furthermore, this paper aligns these streams with the emerging concerns in Sustainable Development Goals (SDGs) and technological disruptions to propose impactful future directions for publications in PAR.

This review adopts bibliometric analysis to establish the main research streams and objective measures for directing future publications. This paper acquires the data of 310 PAR articles from the Web of Science and ensure the data integrity before the analysis. Based on this technique, this paper also analyses PAR’s productivity, authorship and local and global impacts.

Our bibliometric analysis reveals three key research streams: (1) ESG practices and disclosures, (2) informal institutions in accounting and (3) accounting in transition. This finding affirms PAR’s relevance to real-world accounting challenges. Using a thematic map, this paper portrays the current state of PAR’s topics to identify potential directions for future publications. Further, this paper proposes three future paths for PAR: (1) the research agenda for non-financial reporting, (2) research relating to and from diverse countries considering both formal and informal contemporary contextual factors and (3) the future of the evolving accounting profession.

This study adds value to the existing PAR reviews by extending our knowledge with the latest publications, demonstrating an objective and replicable approach, and offering future directions for PAR publications.

This study aims to develop a measurement model of the halal supply chain resilience (HSCRES) index, which represents the capability of the supply chain (SC) to handle disruption caused by halal risks. A case study is conducted to apply the HSCRES index in the halal chicken SC in Yogyakarta, Indonesia, to test the proposed methodology.

A literature synthesis was conducted to establish the main capability and vulnerability factors and their relevant indicators. The indicators were validated using the confirmatory factor analysis approach. Then, applying an analytical hierarchy process involving ten experts – practitioners and academicians – the weight of each indicator was obtained. A survey of 20 employees of slaughterhouses, 35 sellers and 100 consumers was conducted to obtain the value of each indicator. Finally, the HSCRES index was calculated by comparing the total weighted capability value to vulnerability.

The results revealed that the resilience of halal chicken SC in Yogyakarta is at a good level, with an index of 3.459, and “halal team” is the most significant indicator. The findings also revealed several capabilities that need improvement, including dedicated halal facilities, employees’ halal competence and halal regulation. However, the lack of a halal certification board, lack of management commitment and packaging contamination were found as vulnerability indicators that need to be reduced.

The case of this study is limited to the halal chicken SC in Yogyakarta, Indonesia. As a consequence, the obtained results are limited to a specific context. The application of this method to different areas and objects enables the establishment of different capability and vulnerability indicators.

The halal resilience measurement model offers a comprehensive understanding of the strengths and weaknesses of the HSC. The findings can help stakeholders improve preparedness for halal risks, deal with halal risks better and recover more quickly. Measuring the HSCRES index can be particularly useful for policymakers in developing evidence-based strategies to increase HSCRES.

The current study is the first to define and classify the contributing halal resilience attributes and also to calculate the halal resilience index.

This study aims to develop a comprehensive insolvency model tailored to Islamic banks, ensuring alignment with Shariah principles throughout pre-insolvency, bankruptcy and post-bankruptcy stages.

The research adopts a qualitative research method, using a desktop research approach. Primary sources and secondary sources are examined to gather information and draw conclusions.

This study presents a comprehensive insolvency model designed for Islamic banks, rooted in Shariah principles. The model covers pre-insolvency, bankruptcy (taflis) and post-bankruptcy stages, incorporating key Shariah parameters to ensure adherence to Islamic finance principles. It addresses challenges such as adapting to dynamic financial landscapes and varying interpretations of Shariah principles. Notably, the model recognizes the separate legal personality of Islamic banks and emphasizes transparency, fairness and compliance with religious obligations. In the post-bankruptcy stage, directors are urged to voluntarily settle remaining debts, aligning with ethical and Shariah-compliant standards.

The study contributes to the stability and growth of Shariah-compliant financial systems by extending insolvency principles to Islamic banks, providing a foundation for future research and policymaking specific to this context.

Female managers have numerous vulnerabilities related to their reputation and career progression in addition to social, sexual and discriminatory vulnerabilities. In organizational settings, antagonized subordinates, peers or superiors can exploit their vulnerabilities through negative use of social media. For optimal performance and inclusion in organizational activities, it is essential to protect female managers against exploitation. Social media can be used for this purpose and dictates an investigation into it as an agent to reduce vulnerabilities and enhance inclusion of female managers.

Qualitative data collected through 25 in-depth semi-structured interviews from respondents belonging to five different organizations has been used in this exploratory study. Thematic analysis was done to reach the underlying structures of subjective responses of female managers.

This study finds that positive use of social media is effective in reducing vulnerabilities and female managers feel more included and protected against exploitation in inclusive organizations. The study presents a holistic view of vulnerabilities of female managers, various forms taken by negative use of social media, mechanics of positive use of social media and pathways to inclusive organization through reduction of vulnerabilities.

Availability of limited time, resources and a single cultural context were few limitations. The study highlights an important area for further research indicating psychological trauma of victimized female managers forcing them to feel excluded from the organization.

This study will enhance understanding of practitioners about vulnerabilities of female managers and its likely accentuation through negative use of social media. In addition, they can learn the use of social media for reducing vulnerabilities and enhancing inclusion of female managers. This study also shed light on methodology to handle the situation in the face of all forms of negative use of social media.

Female managers are highly vulnerable to exploitation through use of social media by antagonized groups and individuals who can easily attack their reputation and image. This study is an effort to reduce vulnerabilities of business women. Additionally, it is also aimed at enhancing inclusion of females in organizational activities to counter their isolation and discrimination on the basis of gender.

The issue of negative use of social media has not received attention of scholars. Being a research gap, exploratory study based on qualitative responses has been conducted to explore different facets of the issue. In-depth interviews have been conducted to collect primary data.

This paper aims to introduce the concept of Islamic locus of control (ILoC) and explores its influence on individual behavior within organizational contexts. It aims to integrate Islamic values into the traditional understanding of LoC and investigate how ILoC affects motivation, responsibility and resilience among Muslim individuals in the workplace.

Using a conceptual approach, this paper draws from Islamic sources such as the Qur’an and Hadith, as well as literature on psychology, human resource management and Islamic theology. It synthesizes relevant theories and concepts to develop a comprehensive understanding of ILoC and its significance in organizational settings.

ILoC encompasses key dimensions including ikhtiyar (effort), tawakkul (reliance on Allah) and qadr (Divine Decree), which shape individuals’ perceptions of control and action within organizations. Individuals with a high ILoC are expected to exhibit greater motivation, responsibility and resilience, while also maintaining acceptance of Allah’s decree.

Future research should focus on developing valid measurement instruments for assessing ILoC and conducting empirical studies to test its impact on organizational outcomes.

Understanding and fostering a supportive environment for individuals with a high ILoC can enhance motivation, responsibility and overall productivity within Islamic organizations.

Promoting an environment that respects and integrates religious beliefs can contribute to social cohesion and harmony within diverse organizational settings.

This paper contributes to the existing literature by introducing the novel concept of ILoC and offering insights into its implications for organizational behavior within Islamic contexts. It bridges the gap between psychology, human resource management and Islamic theology, providing a unique perspective on how religious beliefs influence individual behavior in the workplace.