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This study aims to develop a measurement instrument for green internal marketing (GIM) in a knowledge-intensive industry (Higher Education).

This study consists of four phases, using a mixed-methods design. Study 1 used a systematic literature review, interviews and focus group discussions (n = 30) to identify five categories and 29 initial items. Study 2 used exploratory factor analysis for scale purification and refinement. The study confirmed a 20-item and five-dimensional scale. The final data collection (n = 576) was conducted for Study 3 using the quantitative approach and establishing the scale’s predictive validity. Study 4 checked the impact of GIM on knowledge worker performance using Smart-PLS 4.

This study found that GIM has five dimensions, which work as a catalyst in the knowledge-intensive sector. The study also found a significant impact of GIM on knowledge worker performance.

The study’s innovative approach involves the development of a multidimensional scale and an examination of its effect on the identification of variables by GIM, specifically on the academic performance of knowledge workers in higher education. The study provides valuable recommendations for professionals and academics on achieving knowledge worker performance within higher education institutions effectively.

Corporate firms often follow their peer firms to articulate multiple financial decisions. Among the others, trade credit policy is a vital financial decision that can impart its dynamic role in achieving financial efficiency. Therefore, the current analysis aims to assess the role of herding behavior in determining the trade credit policies of corporate firms and its relevant effect on corporate financial performance.

For this purpose, the financial data of 13089 nonfinancial sector firms from 50 countries are employed and the dynamic generalized method of moments (GMM) model to estimate the regression is applied.

The empirical findings first reveal that corporate firms actively mimic their peer firms regarding trade credit policies. However, this mimicking behavior hampers the financial performance due to noncompatibility with peers’ trade credit policies. Peer firms often develop such trade credit policies that are not applicable to corporate firms.

Mainly, the findings of the study suggest two implications. First, it highlights the peer effect in terms of trade credit patterns. Second, it elaborates an adverse effect regarding financial performance due to herding of peers’ trade credit policies.

This study adds new thoughts regarding herding behavior in terms of trade credit policy and its possible consequences for corporate financial performance. No study explores such a relationship.

The purpose of this paper is to discuss the inheritance of a business from the Islamic accounting perspective.

The paper adapts the relevant provisions of conventional accounting standards and practices that conform to Sharīʿah (Islamic law). In addition, the provisions of the Islamic accounting standard for musharakah (AAOIFI’s FAS No. 4) found to be relevant are also adapted.

The study shows that the assets of an inherited business should be measured at their fair values and that liabilities and legacies must be deducted therefrom with the view to arriving at the equity (or residue). The equity is then distributed among the heirs based on the sharing ratio established according to the Noble Qurʾān, the Sunnah (the Prophet’s way) and Muslim jurists’ views. Therefore, the inherited business becomes a family business as each heir is admitted into it. By extension, Islam emphasizes that the business should remain a going concern to generate income to sustain the welfare of the heirs.

The discussion of the paper is limited to the inheritance of a business and its going concern in line with the Sharīʿah.

Special attention should be paid to the inherited business to ensure not only its continuity to generate income for the heirs but also that each heir gets a correct share of the equity of the business as regulated by the Sharīʿah.

This study links Islamic inheritance to the going concern of the business, which from all indications has not been given full consideration by previous studies.

This paper critically reviews and analyzes the trends in waqf studies within the Islamic economics literature. It analyzes the recent developments and debates in waqf reform and advances the argument for prioritizing research on waqf economics; the waqf dimension that is concerned with modelling how to utilize it to enhance productivity, consumption, redistribution, investment and saving, and generally contribute sustainably towards poverty reduction, economic empowerment and development.

The paper is conceptual in nature, focusing on a systematic historical analytical review of waqf studies in Islamic economics literature.

Despite the documented historic role of waqf in constructing the Muslim socio-economic architecture as the third economic sector and a mechanism for civilizational development and renewal, it received little attention in the early writings on modern Islamic economics. While the past one decade has witnessed a renewed interest in waqf research, most studies focus on its legal, juristic and administrative aspects in addition to the nostalgic reflections on its past glories. Little attention is comparatively given to the socio-economic aspect, which represents the actual raison d’être for its institutionalization.

An important task ahead of the current generation of Islamic economists is to formulate waqf-based development models that are rooted in proper diagnosis and deep understanding of the current socio-economic realities of the OIC member countries for the purpose of uplifting living standards and stimulating sustainable socio-economic development.

The paper contributes to the debate on priorities in waqf studies and practice and can trigger further discourses and research on the future of research in waqf economics.

The purpose of this study was to analyze whether audit committees (ACs) influence corporate social responsibility (CSR) outputs.

A structured literature review of 57 archival studies on the influence of ACs on CSR outputs was conducted. According to a stakeholder–agency theoretical framework, the AC variables were structured as follows: presence, composition and resources, incentives and diligence. CSR is mainly divided into CSR performance, CSR reporting and CSR assurance.

Previous studies have mainly focused on AC composition and CSR reporting. There are indications that AC composition and CSR performance and assurance are positively linked. Moreover, AC resources, incentives and diligence increase CSR reporting.

This study stresses the need for linking AC composition with sustainability, the inclusion of moderator and especially mediator variables and addressing endogeneity concerns via advanced regression models.

This paper reports the first literature review on the interaction between AC and CSR. It presents the main variables that have been included in previous studies, the limitations of these studies and useful recommendations for future research, business practice and regulators.

This paper aims to understand the issue of interest rate benchmarking in Islamic financial institutions (IFIs) from a macro-economic perspective and assessing the relevance of creating a Sharīʿah-compliant profit rate benchmark to solve this issue. This paper also aims at suggesting an Islamic alternative that will handle both the negative economic impact on IFIs as well as on their financial performance.

The paper is based on literature review of conventional finance and Islamic finance theories to construct a theoretical model to assess the impact of interest rate benchmarking on the ability of IFIs to achieve the objectives of the Islamic economy.

The macro-economic perspective concludes that conceiving a profit rate benchmark for the Islamic finance industry is not relevant to raising the Sharīʿah credibility of the industry. Indeed, several adjustments need to be introduced in terms of the business model.

The recommendations of this paper require the involvement of financial authorities and governments for their implementation. Indeed, the adjustments require a macro-economic review.

The paper considers a profit rate benchmark irrelevant and inefficient. Instead, it suggests the necessary adjustments in terms of business model and economic approach for IFIs to achieve their objectives.

The paper considers zakat implementation and the adjustment of IFIs as the real path to implement a fair wealth distribution in the society.

The creation of a profit rate benchmark has always been the only solution for the pricing issue in IFIs. This paper challenges this idea and tries to give a deeper understanding of the situation.

This paper aims to determine whether Islamic banks (IBs) and conventional banks (CBs) in Tunisia are distinguishable from one another based on financial characteristics during the 2005–2014 period covering the 2008 global financial crisis (GFC) and the 2011 Tunisian revolution.

For the comparison between IBs and CBs, 11 hypotheses are formulated to distinguish between the two types of banks. The authors use a univariate analysis based on the multi-dimension figures investigation and a multivariate one based on the robust OLS technique for panel linear regression with mixed effects.

Bank-specific factors, dummy and dummy interacting variables indicate that there are differences between Islamic and conventional bank behavior. Both methods show that IBs are more liquid, more profitable and riskier than CBs. Post-2011 Tunisian revolution, small IBs (small CBs) are more (less) solvent, large IBs are more stable and both types of banks are more liquid, which explain why Tunisian governments have relay on bank system to cover budget deficits post-2011 revolution.

In investigating the feature of IBs and CBs from the Tunisian context, the authors take into account the effect of two abnormal events (2008 GFC and 2011 Tunisian revolution) on IBs through interaction variables.

This study explored the ramifications of COVID-19 on construction operations in Malaysia.

Following a detailed literature review, 37 ramifications are identified and divided into nine aspects. A self-designed survey is then employed to seek the perceptions of construction practitioners around the Klang Valley region regarding the significance of the ramifications. A total of 203 valid responses are subjected to statistical analyses to prioritise the ramifications.

All the potential ramifications are perceived to be significant, with the five utmost critical ramifications being rescheduling the project timeline, compliance with government SOP, delay in the handover project, compulsory COVID-19 test for all workers and the extra cost incurred to provide COVID-19 test for workers.

This study highlights the ramifications of COVID-19 on construction operations and deliberately informs construction organizations regarding the shortcomings of recent construction management. Besides, the insights suggested that industry practitioners devise corresponding strategies for project sustainability in future similar crises.

The findings serve as a valuable reference and are benign to industry professionals and researchers from developing nations, especially nations that share similar characteristics to Malaysia.

The COVID-19 pandemic has caused major disruptions and revealed the fragilities in supply chains. This crisis has re-opened the debate on supply chain resilience and sustainability. This paper aims to investigate distinct impacts of COVID-19 on supply chains. It identifies both short- and medium-to-long-term measures taken to mitigate the different effects of the pandemic and highlights potential transformations and their impacts on supply chain sustainability and resilience.

To address the purpose of the study, a qualitative research approach based on case studies and semi-structured interviews with 15 practitioners from various supply chain types and sectors was conducted. Studied organizations included necessary and non-necessary supply chain sectors, which are differently impacted by the COVID-19 pandemic.

This study reveals five main challenges facing supply chains during COVID-19, including uncertain demand and supply, suppliers' concentration in specific regions, globalized supply chains, reduced visibility in the supply network, and limited supplier capacity. To help mitigate these challenges and develop both sustainability and resilience, this paper identifies some mitigating actions focusing on the promotion of the health and wellbeing of employees and supply chain stabilization. Further, in the post-COVID era, sustainable and resilient supply chains should consider regionalization of the supply chain, diversification of the supply network, agility, collaboration, visibility, and transparency; and should accelerate the use of smart technologies and circular economy practices as dynamic capabilities to improve supply chain resilience and sustainability.

This study contributes to exploring the sustainability- and resilience-related challenges posed by the COVID-19 pandemic. Its findings can be used by researchers and supply chains decision-makers to limit disruptions and improve responsiveness, resilience, sustainability, and restoration of supply chains. The results support benchmarking through sharing of the best practices and organizations can also integrate the different capabilities discussed in this study into the processes of selection and auditing of their suppliers.

The study aims to explore how selected factors influence customer’s satisfaction in a business-to-consumer context. Furthermore, it also investigates the mediating role of affective and calculative commitment on the satisfaction–loyalty link.

Using quota sampling methods, data was collected from 300 retail banking customers in an emergent market setting through self-administered questionnaires. In addition, the measurement and structural models were assessed.

The study established that satisfaction (through selective precursors) has a positive and significant influence on the future loyalty intentions of retail banking customers in an emerging market. Also, both affective and calculative commitment was found to partially mediate the satisfaction–loyalty relationship in a retail banking setting.

The tested model validates the hypothesized relationships between employee attitude and service performance, employee personality traits, perceived value and satisfaction of retail banking customers in South Africa as an emergent market. It also confirms the positive influence of satisfaction on loyalty and the partial mediation of affective and calculative commitment on the satisfaction–loyalty link.

The findings of the study can guide retail banks in developing enhanced knowledge of how employee attitude and service performance, employee personality traits and perceived value can nurture satisfaction, ultimately strengthening the future loyalty intention of customers. It furthermore informs the management of retail banks of the directional importance of affective commitment and calculative commitment in strengthening the satisfaction–loyalty link.

Limited studies have investigated the relationship between satisfaction, its precursors and outcomes in a developing African market context, such as South Africa. Also, few studies have examined how commitment (affective and calculative) impacts the satisfaction–loyalty link from an emerging market perspective in Africa.