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Organizational Bases of Power and Personal Bases of Power refer to distinct types of power that when applied can influence perceptions, attitudes, behaviors, and performance, changing organizational culture, outcomes, and overall effectiveness. Perceptions of Organizational Bases of Power and Personal Bases of Power were assessed by online survey of 52 higher education faculty and administrators from institutions in more than 16 countries using the Human Synergistics International Organizational Effectiveness Inventory® (OEI^®). Results revealed that total mean scores were less desirable than established Constructive benchmarks (derived from corporations with constructive cultures) for both measures and were below the 50th percentile (historical average from normative data) for Personal Bases of Power. Interestingly, subgroup analysis revealed that perceptions of Organizational Bases of Power were more favorable than the Constructive Benchmark among females (vs males), faculty (vs administrators), and public not-for-profits. Perceptions of Personal Bases of Power were better than the 50th percentile among females (vs males), administrators (vs faculty), and for-profit institutions. Observed trends for perceptual discrepancies between genders, professional roles, and business models are analyzed in the context of worldviews and values. Recommendations are presented for modifying the use of personal expert, referent, and exchange powers and organizational legitimate (position), reward, and coercive powers in alignment with the ideal values of higher education institutions seeking to improve their outcomes by moving their organizational cultures toward constructive styles.

This study aims to develop a Workplace Islamic Da’wah (WID) scale, which measures the extent to which an organization incorporates the sharing of religious teachings at work through words and artifacts. WID is theoretically grounded in religious communication theory and is intended for use in organizational settings.

A sequential mixed methods approach was used to develop a scale of WID. Qualitative data were organized into constructs and items using transcendental phenomenology. These items were then refined into a multidimensional construct through expert validity, face validity, exploratory factor analysis and confirmatory factor analysis.

The research findings confirm the validity and reliability of WID as a multidimensional construct, comprising compulsive da’wah, objectics da’wah and impulsive da’wah.

This study provides implications for survey researchers interested in developing a scale using mixed methods and for practitioners who can use these findings to streamline their efforts in planning and implementing an Islamic da’wah-based model.

To the best of the authors’ knowledge, this study is the first of its kind, presenting the operationalization of WID that can be used for future empirical research endeavors in this and related fields.

This paper aims to examine the profitability of Islamic banks benefits from economic freedom and its subcomponents.

This study uses a sample of 41 Islamic banks from the Organization of Islamic Cooperation (OIC) Countries selected from 2010–2020. It conducts an empirical approach based on the System Generalized Method of Moments (SGMM).

Overall, economic freedom has a substantial impact on the profitability of Islamic banks. We then investigate the relationship between the subcomponents of economic freedom and the profitability of Islamic banks. The study’s breakdown components suggest that financial and investment freedoms are favorable indicators, while business and monetary freedoms have a negative effect.

This research can serve as a guideline for Islamic bank management in terms of maintaining performance. The results of this study provide policy implications for the government to offer friendly regulations for economic actors to engage in financial transactions by looking at the economic freedom sub-component.

To the best of the authors' knowledge, the study of the role of economic freedom in Islamic banking performance is limited, particularly in the context of OIC Countries.

This paper aims to critically analyse the evolving anti-money laundering (AML) and counter-terrorism financing (CTF) framework in Saudi Arabia, focusing on the intersection of Shari’ah and international AML standards. The study explores Saudi Arabia’s efforts to combat money laundering (ML) and terrorism financing (TF) within its global engagement, assessing the challenges and opportunities posed by emerging financial technologies and transnational financial crime.

The research uses a legal doctrinal analysis of Saudi Arabia’s AML/CTF laws, integrating a review of FATF reports, international guidelines and Shari’ah-compliant financial regulations. The study also evaluates Saudi Arabia’s participation in international AML/CTF cooperation efforts, drawing on case studies of the country’s involvement in global initiatives and bilateral agreements. In addition, the research examines policy recommendations and explores the role of new financial technologies, such as cryptocurrencies and blockchain.

Saudi Arabia has made significant progress in aligning its AML/CTF framework with global standards, particularly following its full membership in the FATF. However, challenges remain, especially in addressing vulnerabilities within non-financial sectors and regulating emerging financial technologies. The study finds that integrating Shari’ah into the country’s AML/CTF system enhances cultural and religious relevance while contributing to global compliance efforts. International cooperation and technology adoption are essential for staying ahead of evolving threats.

This study uniquely examines the interplay between Shari’ah and global AML standards in Saudi Arabia, offering insights into how religious principles coexist with international regulatory requirements. It also addresses the rising challenges of cryptocurrencies and blockchain, providing actionable policy recommendations for policymakers and financial institutions to enhance Saudi Arabia’s AML/CTF efforts. The research highlights Saudi Arabia’s role as a regional leader and global contributor to financial crime prevention.

The purpose of this study is to use a lifetime income measure to evaluate the long-run housing affordability for an understudied cohort of households in the literature – the millennials. The authors do this in the context of Malaysia, measuring long-run affordability for four housing types across geographic locations and income distributions.

This study calculates a long-run housing affordability index (HAI) using data on house prices and household incomes. Essentially a ratio of predicted lifetime incomes to house prices, the HAI is computed for four common housing types in Malaysia from 2005 to 2016 and for six states in the country. The HAI is also compared across four income percentiles.

The analysis reveals varying patterns of housing affordability among different states in Malaysia. Housing affordability has declined since 2010, with most housing types being unaffordable for millennial-led households with the lowest income. Housing is most affordable for those in the highest income bracket, although even here, there are pockets of unaffordable housing as well.

Based on the findings, this study proposes three targeted interventions to improve housing affordability for Malaysian millennials.

This study fills a gap in the literature by examining the long-run housing affordability of Malaysian millennial-led households based on both geographic location and income distribution. The millennial population is understudied in the housing affordability literature, making this study a valuable contribution to the field.

The purpose of this paper is to challenge the view that there is nothing wrong with fiat money, debt and interest or Islamic banking, by re-examining the monetary performance of the USD, analyzing US economic projections of debt at interest and evaluating the contribution of Islamic banking within a financial system that does not recognize the Shari’ah.

This paper constructs gold and commodity price indices from 1792 to 2023 to re-examining the performance of the USD over the long-term; through library, document and content research, analyzes the impact of debt and interest on the US economy and re-examines whether US institutions are offering genuine Islamic financial alternatives.

US$1.00 in 1792 is now worth less than US$0.01 in 2023. The monetary balance sheet of the USD is now 97% backed by debt. Within the next 10 years, the USA will be unable to service its debt. There has been no progress in Islamic banking in the USA, with all products involving risk-free debt transactions priced at interest.

By adopting a monetary theory of value, the devaluation of the USD resulted in increased prices due to the debt-based fiat standard and an exponential increase in public debt and interest.

The USD and the US economy are unsustainable in the long term, and US Islamic banks should transform into Islamic investment managers.

Muslims should create and preserve wealth through genuine Islamic intermediation based on Islamic partnerships and Islamic social finance.

The US fiat standard is debt organized into currency, which is exponentially increasing and confiscating wealth through inflation and transferring it via interest to the banking system. US Islamic banking products replicate the practices of conventional banks.

This paper aims to review the relevant forensic accounting research (FAR) around the world and suggests avenues for future research in forensic accounting.

The study used the thematic and systematic literature review methodology to analyse the existing literature in FAR.

The major thematic areas in the literature are fraud motivation, fraud consequences, fraud detection using forensic accounting techniques, forensic accounting theory, forensic accounting skills, forensic accounting education and forensic accounting jobs. The quantity of FAR is relatively small compared to the quantity of research in other accounting specializations. FAR is well developed in the USA and Canada and is less developed in Europe, Oceania and Asia. There is high interest in FAR in African countries. There is a relatively low global interest in internet information about “forensic accounting research” compared to global interest in other forensic accounting topics. Areas for future research include the role of the environment, digitalization, religiosity and sustainable development in forensic accounting.

FAR around the world is lopsided, as some regions have more advanced FAR compared to other regions. There is a need for even development of FAR across all regions and a need to publicize the outputs of FAR to a larger audience to increase people’s interest in forensic accounting.

The study extends the literature by presenting a rigorous thematic and systematic review of the existing literature. It highlights the depth of FAR, the major thematic areas, the benefits of FAR to society and the geographical reach of existing FAR.

Funding difficulties are particularly compounded for Muslim entrepreneurs in Nigeria, owing to the dominance of interest-based financial institutions prohibited in Islam. Thus, this study aims to explore the role of awareness of Islamic finance principles in ameliorating financial deprivation and financial anxiety to increase access to Islamic financing among Muslim entrepreneurs.

A quantitative survey method of data collection was used to collect data from a total of 208 micro, small and medium enterprises (MSME) owners based on hand-delivered questionnaires. The data was analyzed using a partial least square structural equation model.

The result supports the direct negative impact of relative financial deprivation and the positive impact of awareness of Islamic finance principles on access to Islamic finance. However, awareness of Islamic finance principles could not moderate any of the direct relationship.

This study implies that financial deprivation is detrimental to access to Islamic finance, but financial anxiety has no significant impact. In addition, policymakers and MSME owners could directly foster access to Islamic finance through awareness of Islamic finance principles, though it could not redirect the negative impact of relative financial deprivation on access to Islamic finance.

The valuable finding here is that the substantial positive impact of awareness of Islamic finance principles on access to Islamic finance is not enough to redirect the negative effect of relative financial deprivation on access to Islamic finance.

Neurotechnologies such as brain-computer interfaces (BCIs) are rapidly moving out of laboratories and onto frontline employees' (FLEs) heads. BCIs offer thought-controlled device operation and real-time adjustment of work tasks based on employees’ mental states, balancing the potential for optimal well-being with the risk of exploitative employee treatment. Despite its profound implications, a considerable gap exists in understanding how BCIs affect FLEs. This article’s purpose is to investigate BCIs’ impact on FLEs’ well-being.

This article uses a conceptual approach to synthesize interdisciplinary research from service marketing, neurotechnology and well-being.

This article highlights the expected impact from BCIs on the work environment and conceptualizes what BCIs entail for the service sector and the different BCI types that may be discerned. Second, a conceptual framework is introduced to explicate BCIs’ impact on FLEs’ well-being, identifying two mediating factors (i.e. BCI as a stressor versus BCI as a resource) and three categories of moderating factors that influence this relationship. Third, this article identifies areas for future research on this important topic.

Service firms can benefit from integrating BCIs to enhance efficiency and foster a healthy work environment. This article provides managers with an overview of BCI technology and key implementation considerations.

This article pioneers a systematic examination of BCIs as workplace technology, investigating their influence on FLEs’ well-being.