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The purpose of this paper is to implement an integrated activity-based costing (ABC) and theory of constraints (TOC) approach to enhance decision making in a Lean company.

Based on the literature, this paper proposes an integrated ABC and TOC approach and applies it to a Lean plastic manufacturing company to improve its product-mix decision.

The results of the case study show that the current conventional product-mix decision used by the company and the proposed integrated approach can give significantly different results concerning the optimal product-mix and the associated bottlenecks. Moreover, the paper suggests that managers who implement Lean production without utilising a supportive management accounting system may experience disappointing financial results.

The validation of the suggested method is based on a single case study with an action research approach. For future research, the authors suggest the implementation of the approach in different industries.

Overall, the integration of ABC and TOC provides managers with an accurate, timely and reliable tool that can help in making decisions about pricing, production line development, process improvements and product-mix.

This paper contributes to Lean and management accounting literature by demonstrating the value of a method of integrating ABC and TOC. Also a case study is chosen for the empirical aspect of the study as there are no case studies available in the literature that illustrate a real life case of integrating ABC and TOC within Lean companies as an alternative to the current used cost accounting systems.

This paper aims to examine two specific research issues among future members of the Malaysian accountancy profession. First, it explores the extent of committed academic dishonesty (AD) among accounting students in two institutions of higher learning in which Islamic orientation and emphasis are observably different. Second, it investigates whether pious accounting students are dishonesty-resistant, premising the investigation on the maintained assumption based on the Islamic religious scriptures that piety should be placed at the forefront of the crusade against academic malaise particularly AD.

Using a questionnaire survey to measure both AD and piety, the usable responses were analyzed using mean score and independent sample t-tests.

The results indicate that AD practices are within the safe and non-disturbing limit. The results on piety which form the crux of the research suggest that findings are sensitive to different piety measurement, indicating the need for a refine piety proxy in future Islamic piety research.

Notwithstanding the small sample based on only two universities, the results provide a critical basis for reality check and policy input on issues relating to AD and piety for all stakeholders, particularly in designing the relevant and necessary trainings and relevant policy formulation in addressing integrity issues in accounting education.

The purpose of this paper is to identify factors affecting word-of-mouth (WOM) towards Islamic Banking (IB) in Jordan through understanding the roles of service quality and perceived value.

A self-administered survey was hand-delivered to the targeted sample of Islamic banks customers in Jordan. The authors delivered 400 questionnaires to customers from which 352 were deemed valid for the analysis. Exploratory and confirmatory factor analyses were performed to assess the research constructs validity and composite reliability. Structural path analysis was also used to test the research model and hypothesised relationships between the variables.

Service quality has a positive and significant effect on perceived value and WOM towards IB. Convenience has a positive and significant effect on perceived value. Finally, perceived value has a positive and significant effect on WOM towards IB. Service quality exerted the strongest effect on perceived value and WOM. Also, 38 per cent of variation in perceived value was caused by religious motives, service quality and convenience path, whereas 34 per cent of variation in WOM towards IB was caused by perceived value, service quality and convenience path.

Future research needs to investigate other factors that may affect customers’ WOM concerning IB such as perceived bank image, trust and subjective norms. Future research should investigate other dimensions of perceived value such as social, psychological, emotional, sacrifice value and product values and how they affect WOM. From an international marketing standpoint, comparative studies between Jordanian and non-Jordanian Islamic customers are potential areas of future research for international marketing strategies and cross-cultural consumer behaviour analysis.

The paper identifies the determinants of WOM towards IB. Managers should focus on executing service quality strategies customised towards IB. Convenience is a major driver of perceived value and, then, WOM towards IB. Managers need to focus on key marketing messages that enhance religious motives in customers’ minds and hearts; however, attracting new customers and retaining the current ones depend on the perceived benefits in the areas of service quality, convenience and several value aspects.

This study is the first of its kind to test a model of WOM determinants in IB in Jordan. The study is thought to have made a reasonable contribution to consumer behaviour literature and, specifically, for decision-making process through developing and testing a model of WOM determinants towards IB. The study offers CEOs and marketing managers of Islamic banks new insights into the determinants of WOM and how they contribute to consumers’ decision-making process and attitudes to achieve the intended behavioural outcomes towards IB, which were not available at their hands before. These empirical findings are crucial inputs for marketing strategy formulation and implementation.

This study investigates the adoption and effects of operational excellence methodologies on sustainable performance within the sector, drawing insights from 18 global quality management experts.

Utilizing a phenomenological approach alongside constant comparison, classical content and taxonomy analysis, qualitative data from semi-structured interviews are rigorously examined. The study examines the challenges and outcomes of implementing lean, six sigma and lean six sigma, particularly in the financial, social and environmental realms. By integrating academic research with real-world applications, this research identifies challenges and opportunities across diverse service industries, with the aim of informing best practices for practitioners.

The findings highlight a significant impact on financial outcomes, with lean six sigma implementations predominantly enhancing financial performance. However, perceptions differ regarding sustainability and the acknowledgment of such impact. In terms of social performance, opinions vary from consistently positive impact to a dual effect – both positive and negative. Regarding environmental impact, perspectives range from limited to significant positive outcomes. Additionally, quantitative analysis of operational measures underscores a noteworthy emphasis on financial performance, with a grand average of 4.23. Social performance marginally surpasses environmental performance, with averages of 3.01 and 2.95, respectively.

The critical role of the service sector in modern economies highlights the imperative for enhancing operational efficiency and sustainability. The findings highlight the importance of proactively integrating lean six sigma principles into the operational frameworks of service organizations to optimize both operational and sustainable performance.

The purpose of this research is to analyze the Bitcoin (BTC) and Ether (ETH) long memory and conditional volatility.

The empirical approach includes ARFIMA-HYGARCH and ARFIMA-FIGARCH, both models under Student‘s t-distribution, during the period (ETH: November 9, 2017 to November 25, 2021 and BTC: September 17, 2014 to November 25, 2021).

Findings suggest that ARFIMA-HYGARCH is the best model to analyze BTC volatility, and ARFIMA-FIGARCH is the best approach to model ETH volatility. Empirical evidence also confirms the existence of long memory on returns and on BTC volatility parameters. Results evidence that the models proposed are not as suitable for modeling ETH volatility as they are for the BTC.

Findings allow to confirm the fractal market hypothesis in BTC market. The data confirm that, despite the impact of the Covid-19 crisis, the dynamics of BTC returns, and volatility maintained their patterns, i.e. the way in which they evolve, in relation to the prepandemic era, did not change, but it is rather reaffirmed. Yet, ETH conditional volatility was more affected, as it is apparently higher during Covid-19. The originality of the research lies in the focus of the analysis, the proposed methodology and the variables and periods of study.

The research analyzes the influence of three environmental triggers, i.e. awareness, concern and knowledge on environmental attachment and green motivation that affect tourists' pro-environmental behavior in the Pakistan’s tourism industry. Furthermore, this study has analyzed the moderating role of moral obligation concerning environmental attachment and green motivation on tourists' pro-environmental behavior.

Data were gathered via a structured questionnaire by 237 local (domestic) tourists of Pakistan. Furthermore, the data were examined by employing SmartPLS.

Findings demonstrate that all three environmental triggers have a positive and significant relationship with environmental attachment and green motivation. Accordingly, environmental attachment and green motivation promote tourists' pro-environmental behavior. Furthermore, the moderating role of moral obligations has also been incorporated in the study. The finding reveals a strong and positive relationship among environmental attachment and tourists' pro-environmental behaviors during high moral obligations. In contrast, moral obligations do not moderate association between green motivation and tourists' pro-environmental behavior. Therefore, competent authorities should facilitate tourists to adopt environmentally friendly practices; which will ultimately promote pro-environmental behavior.

This study provides useful insights regarding the role of tourism in fostering environmental attachment and green motivation that sequentially influence tourist pro-environmental behavior. Secondly, this research has employed moral obligations as a moderator to identify the changes in tourists’ pro-environmental behavior based on individuals' ethical considerations. Hence, the study provides an in-depth insight into tourists' behavior. Lastly, the present research offers effective strategies for the tourism sector and other competent authorities to increase green activities that can embed the importance of the environment among individuals.

This study aims to investigate two primary objectives. First, this study examines the influence of modified service quality dimensions on Islamic bank customer satisfaction using a compliance, reliability, empathy, assurance, tangible, operational efficiency, responsiveness (CREATOR) model. Second, the study explores the relationship between customer satisfaction, trust, loyalty and word of mouth (WOM) in Islamic banking of Pakistan.

The proposed model was analyzed using PLS-SEM-based approach. A total of 312 usable responses were used for data analysis.

The results indicate that all CREATOR dimensions have a significant positive impact on Islamic banks’ customer satisfaction. Similarly, this study also found a significant positive relationship between customer satisfaction, trust, loyalty and WOM. Overall, this study modified a well-established service quality framework by successfully implementing the CREATOR model in Islamic banking.

This study will provide helpful policy guidelines for Islamic bank managers improve their service quality and strengthen their relationships with existing and new customers. The authors are also sure that their proposed model will add value to the ongoing service quality literature by indicating the role of operational effectiveness in increasing customer satisfaction and promoting positive WOM.

The extant literature on lean service reveals a noticeable lack of theoretical models establishing the core constructs of lean service, their interrelation and impact on organizational performance. The purpose of this paper is to address this gap by proposing a theoretical model in which lean constructs are identified and operationalized to establish their interrelation and impact on organizational performance.

This paper synthesizes information drawing on a systematic review of the literature on lean service, other relevant academic literature to develop a theoretical model and a set of propositions. Drawing on the universal theory, socio-technical systems theory and contingency theory (CT), the paper highlights and clarifies the potential impact of lean service on operational and financial performance.

This study identifies a comprehensive set of lean technical practices, lean supportive practices, inhibitors and expected outcome of lean service. Expected relationships among those constructs are established by developing a conceptual framework with several propositions based on the relevant literature and the socio-technical system theory, the universal perspective and the CT, when relevant. Moreover, six influential contextual variables on the lean-performance relation are identified based on a review of the management accounting literature, organizational strategy literature and diversification literature to overcome limitations of previous studies.

This paper covers a gap in the literature by identifying and operationalizing lean service constructs and offering a theoretical model with several propositions that establish relationships between lean constructs and overcome limitations in previous studies by identifying six contextual variables that are important factors in the lean-performance associations.

The purpose of this paper is to examine the impact of religious sect on the Lebanese consumer’s perception of controversial product advertisements.

The study used a quantitative survey that was administered to a purposive representative sample of respondents from the two main Muslim sects in the country, namely, Sunni and Shiite Muslims.

The results indicated significant differences in perceptions between Sunni and Shiite Muslims with regards to the offensiveness of the advertising of controversial products. Briefly, Sunni Muslims found the advertising of social and political as well as health and care products more offensive, whereas Shiite Muslims found the advertising of gender and sex-related products more offensive, and no significant difference in offensiveness perception between the two sects was found with regards to the advertising of addictive products.

Two main limitations faced the researchers: the fact that the respondents were not shown examples of offensive product advertisements; and that religiosity was not measured for the respondents, which could also be a factor in offensiveness perception.

The study indicates that a consumer’s religious sect can play a determining role in how he/she perceives product advertisement, thus encouraging marketers to consider the differences between these sects while advertising to ensure no potential consumers are alienated.

Although research has looked into the impact of religiosity and religion on the perception of offensive product advertisements, minimal research exists on the impact of religious sects on the perception of offensive product advertisement. The results of this study provide some insights into the consumer behavior differences between the two sects.

A rich agenda for future research in the field of Lean Manufacturing (LM) is available in the academic literature. The purpose of this paper is to determine the LM future research methodologies suggested in the literature and to classify them into themes. Classifying these themes into broad categories is also an aim of the present study.

For the purpose of the present study, a systematic literature review (SLR) of peer reviewed journal articles in LM was conducted. A total of 214 articles published in 46 journals during 2010–2020 were collected from four major management science publishers, namely, Emerald Online, Elsevier/Science Direct, Springer Link and Taylor and Francis. To organize the qualitative data into meaningful themes and these themes into broad categories, the quality tool “affinity diagram” was applied.

The review of LM articles that are increasing over time reveals the “vital few” academic journals, which have published most of the sample articles. The plethora of the suggested future research methodologies are analytically presented and classified into meaningful themes, namely, the size of the research sample and its composition, several types of study (other than surveys), longitudinal studies, applying advanced statistical analysis and (mathematical) modeling techniques, objective, real and quantitative data, surveys, mixed/multiple research studies, reliability and validity analysis, using computer-aided technology for data collection and processing and research collaborations. These themes in turn are classified into broad categories, namely, study, data and statistical analysis and modeling.

This SLR is not comprehensive because the number of the databases searched is restricted to four. Moreover, the literature review is limited to peer reviewed journal articles regarding Lean only in the manufacturing sector, while the subject reviewed is limited to the future research methodologies. The subjectivity of classifying the large number of the future research methodologies into themes and these themes into broad categories is also a limitation of the present SLR. Based on these limitations, future literature review studies can be carried out.

Researchers can be analytically informed about the future research methodologies suggested in the literature and their respective key themes and broad categories, to design original research studies of high academic and practical value.

This study goes beyond previous SLRs on LM by presenting analytically the plethora of the future research methodologies suggested in the literature as well as by identifying natural patterns or groupings of these methodologies.